5

This schedule contains summary financial information extracted from Rocky Shoes & Boots, Inc. interim unaudited condensed consolidated financial statements as of June 30, 2000 and for the six months ended June 30, 2000 and is qualified in its entirety by reference to such financial statements.

0000895456 ROCKY SHOES & BOOTS, INC. 6-MOS DEC-31-2000 JAN-01-2000 JUN-30-2000 1,351,350 0 28,731,782 897,758 46,284,130 78,477,990 47,097,731 20,883,944 107,206,916 50,929,433 0 0 0 35,284,159 13,672,691 107,206,916 37,760,568 37,760,568 29,240,724 29,240,724 0 300,000 1,131,721 (1,811,280) (539,000) (1,272,280) 0 0 0 (1,272,280) (0.28) (0.28)