5

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 IN REFERENCE TO SUCH FINANCIAL STATEMENTS.

0000895456 ROCKY SHOES & BOOTS, INC. 3-MOS DEC-31-1997 JAN-01-1997 MAR-31-1997 297,725 0 10,903,201 535,858 34,971,961 47,211,083 26,259,935 10,720,023 64,877,979 14,040,312 21,492,760 0 6,000 14,905,725 12,014,121 64,877,979 12,262,073 12,262,073 8,985,198 8,985,198 0 30,528 465,267 249,501 60,522 188,979 0 0 0 188,979 .05 .05