EXHIBIT 99

FOR IMMEDIATE RELEASE                             For Additional Information
                                                  Contact: Jim McDonald
                                                           Vice President & CFO
                                                           (740) 753-1951

                       ROCKY SHOES & BOOTS, INC. REAFFIRMS
                       THIRD QUARTER EARNINGS EXPECTATION

NELSONVILLE, Ohio (October 5, 2004) Rocky Shoes & Boots, Inc. (NASDAQ: RCKY)
today announced it anticipates record net sales and record earnings per share
for the three months ended September 30, 2004.

For the third quarter of 2004, the Company expects net sales to be approximately
$50 million and fully diluted earnings to meet the consensus estimate of $0.95
per share. The Company reported net sales of $41 million and fully diluted
earnings of $0.77 per share for the same period last year.

Mike Brooks, Chairman and Chief Executive Officer, commented, "The preliminary
third quarter results reflect the strength of our business and a commitment to
achieve record performance despite challenging conditions. Our factories in
Puerto Rico and the Dominican Republic were impacted by multiple hurricanes
during the second half of the third quarter. This primarily resulted in loss of
power for several days, but the facilities did not incur severe structural
damage. We were able to achieve our third quarter production objectives as a
result of dedicated efforts throughout the Company."

The company plans to report its full third quarter results in late October 2004.

About Rocky Shoes & Boots, Inc.
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Rocky Shoes & Boots, Inc. designs, develops, manufactures and markets premium
quality rugged outdoor, occupational, work and casual footwear, as well as
branded clothing and accessories. The Company's footwear, clothing and
accessories are marketed through several distribution channels, primarily under
the registered trademarks, ROCKY and GATES.

Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995
- --------------------------------------------------------------------------------
This press release contains certain forward-looking statements within the
meaning of Section 27A of the Securities Act of 1933, as amended, and Section
21E of the Securities and Exchange Act of 1934, as amended, which are intended
to be covered by the safe harbors created thereby. Those statements include, but
may not be limited to, all statements regarding intent, beliefs, expectations,
projections, forecasts, and plans of the Company and its management, and include
statements in this press release regarding anticipated record net sales and
record earnings per share for the three months ended September 30, 2004
(paragraph one), expected net sales of approximately $50 million and fully
diluted earnings of $0.95 per share for the third quarter 2004 (paragraph two),
the Company's ability to meet its production objectives for the third quarter
(paragraph three), and the Company's plan to report its full third quarter
results in late October 2004 (paragraph four). These forward-looking statements
involve numerous risks and uncertainties, including, without limitation, the

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risks that sales plans will not be met, that present orders may be cancelled or
delayed, that the general economy or consumer spending habits will depress the
market for the Company's products, that there may be disruption in the shipment
of products from overseas to the Company, that the weather in 2004 is drier and
warmer than normal, and all of the other various risks inherent in the Company's
business as set forth in periodic reports filed with the Securities and Exchange
Commission, including, the Company's annual report on Form 10-K for the year
ended December 31, 2003. One or more of these factors have affected historical
results, and could in the future affect the Company's businesses and financial
results in future periods and could cause actual results to differ materially
from plans and projections. Therefore there can be no assurance that the
forward-looking statements included in this press release will prove to be
accurate. In light of the significant uncertainties inherent in the
forward-looking statements included herein, the Company, or any other person
should not regard the inclusion of such information as a representation, that
the objectives and plans of the Company will be achieved. All forward-looking
statements made in this press release are based on information presently
available to the management of the Company. The Company assumes no obligation to
update any forward-looking statements.

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