CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the incorporation by reference in this Registration Statement on Form
S-3 of Rocky Brands, Inc. of our reports dated March 2, 2010, relating to the
consolidated financial statements and schedule as of December 31, 2009 and 2008,
and for the years ended December 31, 2009, 2008 and 2007, and the effectiveness
of internal control over financial reporting as of December 31, 2009, which
appear in the Annual Report on Form 10-K. We also consent to the reference to us
under the heading of “Experts” in this Registration Statement.
/s/
Schneider Downs & Co., Inc.
Columbus,
Ohio
March 2,
2010