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.