EXHIBIT 10.4

INFORMATION CONCERNING DEFERRED COMPENSATION AGREEMENTS
- -------------------------------------------------------
SUBSTANTIALLY SIMILAR TO EXHIBIT 1O.3
- -------------------------------------


         The following employees have entered into Deferred Compensation
Agreements with Rocky Shoes & Boots, Inc., substantially similar to the Deferred
Compensation Agreement filed as Exhibit 10.3:
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<CAPTION>

                                   Effective Date
         Employee                  of Agreement             Monthly Benefit
         --------                  ------------             ---------------

<S>                                     <C>                       <C>      
         David S. Fraedrich             5/1/84                     $2,083.33

         Allen Sheets                   5/1/84                     $1,250.00

</TABLE>