Heelys, Inc. is a designer, marketer and distributor of sports products under the HEELYS brand, which is targeted to the youth market. The Company's primary product, HEELYS-wheeled footwear, is dual-purpose footwear that incorporates stealth, removable wheel in the heel. HEELYS-wheeled footwear allows the user to seamlessly transition from walking or running to rolling by shifting weight to the heel. Users can transform HEELYS-wheeled footwear into street footwear by removing the wheel. As of December 31, 2010, the Company offers HEELYS-wheeled footwear in the United States and certain other countries. During the year ended December 31, 2010, approximately 98% of its sales were derived from the sale of its HEELYS-wheeled footwear and the remainder of its sales were derived from the sale of its Nano inline footboard and branded accessories, such as replacement wheels.