Exhibit 32(b)

      CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
         TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, OF THE CHIEF
                                FINANCIAL OFFICER

In  connection  with the  Quarterly  Report of Rocky Shoes & Boots,  Inc.  (the
"Company")  on Form 10-Q for the fiscal  quarter  ended  September  30, 2005, as
filed with the  Securities  and  Exchange  Commission  on the date  hereof  (the
"Report"),  I, James E. McDonald,  Executive Vice President and Chief  Financial
Officer of the Company,  certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the  requirements  of section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

(2) The information  contained in the Report fairly  presents,  in all material
respects, the financial condition and results of operations of the Company.

       /s/ James E. McDonald
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James E. McDonald, Executive Vice President and Chief Financial Officer

November 1, 2005

This  Certification  is being furnished solely to accompany the Report pursuant
to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to  Section  906  of  the
Sarbanes-Oxley  Act of 2002 and shall not be deemed  "filed" by the  Company for
purposes  of  Section  18 of the  Securities  Act of 1933,  as  amended,  or the
Securities  Exchange Act of 1934,  as amended,  whether made before or after the
date  of  this  Report,  irrespective  of  any  general  incorporation  language
contained in such filing.