5

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED BALANCE SHEETS AND CONSOLIDATED STATEMENTS OF OPERATIONS FOUND IN THE COMPANY'S FORM 10-Q FOR THE YEAR TO DATE, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

0000895456 ROCKY SHOES & BOOTS, INC. 3-MOS DEC-31-1996 JAN-01-1996 MAR-31-1996 325,115 0 8,969,239 374,672 23,319,925 33,246,434 22,732,240 8,179,209 49,954,948 9,240,140 16,110,449 14,543,947 0 6000 8,818,988 49,954,948 10,260,665 10,260,665 7,434,072 7,434,072 0 29,926 345,517 (250,243) (50,048) (200,195) 0 0 0 (200,195) (.05) (.05)