Exhibit 99.2

ROCKY SHOES & BOOTS, INC. AND SUBSIDIARIES

SCHEDULE II

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS DECEMBER 31, 2005,
2004 AND 2003

						Balance				Additions
		Balance at				Acquired				Charged to												Balance at
		Beginning				From EJ				Costs and												End of
DESCRIPTION		of Period				Footwear				Expenses				Deductions								Period
ALLOWANCE FOR DOUBTFUL ACCOUNTS
Year ended December 31, 2005		$	715,000			$	603,592			$	106,799			$	(440,591	)			(1	)		$	984,800
Year ended December 31, 2004		$	620,000							$	76,189			$	18,811				(1	)		$	715,000
Year ended December 31, 2003		$	365,000							$	456,140			$	(201,140	)			(1	)		$	620,000