5

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

0000895456 ROCKY SHOES & BOOTS, INC. 9-MOS DEC-31-2000 JAN-01-2000 SEP-30-2000 1,925,013 0 44,348,464 1,129,724 42,162,237 90,139,342 47,430,874 22,051,748 118,031,371 28,190,753 0 0 0 35,284,159 14,935,633 118,031,371 74,754,970 74,754,970 57,726,628 57,726,628 0 540,000 2,329,623 (12,808) (3,500) (9,308) 0 0 0 (9,308) (0.00) (0.00)