Exhibit 24

                                POWER OF ATTORNEY

            Each of the undersigned officers and directors of Rocky Shoes &
Boots, Inc., an Ohio corporation (the "Company"), hereby appoints James E.
McDonald and Curtis A. Loveland as his attorneys, or either of them, with power
to act without the other, as his true and lawful attorney, to sign, in his name
and on his behalf and in any and all capacities stated below, and to cause to be
filed with the Securities and Exchange Commission, the Company's Registration
Statement on Form S-8 (the "Registration Statement") for the purpose of
registering under the Securities Act of 1933, as amended, a maximum of 750,000
shares of common stock, no par value, to be sold and distributed by the Company
pursuant to the Company's 2004 Stock Incentive Plan (the "Plan"), and such other
number of shares as may be issued under the anti-dilution provisions of the
Plan, and any and all amendments, including post-effective amendments, to the
Registration Statement hereby granting unto said attorneys and each of them full
power and authority to do and perform in the name and on behalf of the
undersigned, and in any and all such capacities, every act and thing whatsoever
necessary to be done in and about the premises as fully as the undersigned could
or might do in person, hereby granting to each said attorney-in-fact full power
of substitution and revocation, and hereby ratifying all that any said
attorney-in-fact or his substitute may do by virtue hereof.

      IN WITNESS WHEREOF, the undersigned have signed these presents effective
as of November 30, 2004.

/s/ Mike Brooks                       Chairman, Chief Executive Officer,
- --------------------------------      President and Director
Mike Brooks                           (Principal Executive Officer)

/s/ James E. McDonald                 Vice President, Chief Financial
- --------------------------------      Officer and Treasurer (Principal Financial
James E. McDonald                     and Accounting Officer)

/s/ Curtis A. Loveland                Secretary and Director
- --------------------------------
Curtis A. Loveland

/s/ J. Patrick Campbell               Director
- --------------------------------
J. Patrick Campbell

/s/ Glenn E. Corlett                  Director
- --------------------------------
Glenn E. Corlett

/s/ Michael L. Finn                   Director
- --------------------------------
Michael L. Finn

/s/ G. Courtney Haning                Director
- --------------------------------
G. Courtney Haning

/s/ Harley E. Rouda, Jr.              Director
- --------------------------------
Harley E. Rouda, Jr.

/s/ James L. Stewart                  Director
- --------------------------------
James L. Stewart