Exhibit 23





CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM







We hereby consent to the incorporation by reference in this Annual Report on Form 10-K of Rocky Brands, Inc. and Subsidiaries for the year ended December 31, 2017 of our reports dated March 12, 2018 included in its Registration Statements Form S-3 (No. 333-188983) and on Form S-8 (No. 333-121756, No. 333-198167) relating to the consolidated financial statements and internal controls for the three years ended December 31, 2017,  2016 and 2015 listed in the accompanying index.





/s/ Schneider Downs & Co., Inc.

Columbus, Ohio

March 12, 2018





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