EXHIBIT 23 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-107568 on Form S-8 of our reports dated March 15, 2005, relating to the financial statements and financial statement schedule of Rocky Shoes & Boots, Inc. and management's report on the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of Rocky Shoes & Boots, Inc. for the year ended December 31, 2004. /s/ Deloitte & Touche LLP Columbus, Ohio April 4, 2005