Leading footwear firm Skechers USA Inc on Thursday said it has filed a $10 million lawsuit against singer Britney Spears and her firms for alleged fraud and breach of contract.

The California-based company claims Spears reneged on a roller-skate licensing deal by unreasonably delaying and failing to approve manufacturers, product designs and advertising for Britney 4 Wheelers roller skates and apparel.

The suit also alleges Spears and her companies, Britney Brands Inc and Britney Touring Inc, "fraudulently induced Skechers into entering into a tour sponsorship agreement as a condition to obtaining the merchandise license".

Earlier this year, Spears filed a $1.5 million suit against the company claiming it used her to plug its own roller skates instead of a skating line she designed.

Skechers said in early 2002 it signed an exclusive three-year worldwide licensing deal with Spears for a line of Britney-branded 4 Wheelers roller skates, known as Britney 4 Wheelers, and a line of accompanying apparel and skate accessories.

"When we entered into the Britney 4 Wheelers license with Ms Spears, we were enthusiastic about the numerous possibilities that would be available to consumers with Britney-branded roller skates and the accompanying apparel and skate accessories," said a Skechers spokesperson.

"But when the design, approval and advertising process began, we were continuously shut down, rejected or ignored, making it nearly impossible to create and market the skate merchandise concept in time for key selling seasons."