5

This schedule contains summary financial information extracted from Rocky Shoes & Boots Inc. interim condensed consolidated financial statements as of March 31, 2000 and for the three months ended March 31, 2000 and is qualified in its entirety by reference to such financial statements.

0000895456 ROCK SHOES & BOOTS, INC. 3-MOS DEC-31-2000 JAN-01-2000 MAR-31-2000 3,859,881 0 17,956,701 773,916 39,715,162 63,991,187 45,855,537 19,746,162 92,217,615 10,617,267 0 0 0 35,284,159 13,329,403 92,217,615 14,842,111 15,093,835 11,598,351 16,585,261 13,560 120,258 658,060 (2,292,707) (677,139) 1,615,568 0 0 0 (1,615,568) (.36) (.36)