INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statements No.
33-65052, 333-4434 and 333-67357 of Rocky Shoes & Boots, Inc. on Form S-8 of our
reports dated March 12, 1999, 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, 1998.





DELOITTE & TOUCHE LLP

Columbus, Ohio
March 30, 1999