Exhibit 23.1

                         INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statements 
No. 33-65052 and 333-4434 of Rocky Shoes & Boots, Inc. on Form S-8 of our 
reports dated March 11, 1997, appearing in and incorporated by reference in 
this Annual Report on Form 10-K of Rocky Shoes & Boots, Inc., for the year 
ended December 31, 1996.


Columbus, Ohio
March 28, 1997