Oakley, Inc today announced record financial results for its second quarter ended June 30, 2001. Net income for the quarter totaled a record $23.6m, or $0.34 per diluted share, a 27.6 per cent increase over net income of $18.5m, or $0.27 per diluted share, in last year's second quarter. Net sales for the quarter totalled $131.2m, also a record and 31.2 per cent above the $100.0m achieved in the second quarter of 2000. International net sales increased 54 per cent to $60.6m and US net sales increased 16.4 per cent to $70.6m, compared with $39.3m and $60.7m, respectively, in last year's second quarter.