<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Rocky Shoes
& Boots, Inc. interim unaudited condensed consolidated financial statements as
of September 30, 2000 and for the six months ended September 30, 2000 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000895456
<NAME> ROCKY SHOES & BOOTS, INC.
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 1,925,013
<SECURITIES> 0
<RECEIVABLES> 44,348,464
<ALLOWANCES> 1,129,724
<INVENTORY> 42,162,237
<CURRENT-ASSETS> 90,139,342
<PP&E> 47,430,874
<DEPRECIATION> 22,051,748
<TOTAL-ASSETS> 118,031,371
<CURRENT-LIABILITIES> 28,190,753
<BONDS> 0
0
0
<COMMON> 35,284,159
<OTHER-SE> 14,935,633
<TOTAL-LIABILITY-AND-EQUITY> 118,031,371
<SALES> 74,754,970
<TOTAL-REVENUES> 74,754,970
<CGS> 57,726,628
<TOTAL-COSTS> 57,726,628
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 540,000
<INTEREST-EXPENSE> 2,329,623
<INCOME-PRETAX> (12,808)
<INCOME-TAX> (3,500)
<INCOME-CONTINUING> (9,308)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (9,308)
<EPS-BASIC> (0.00)
<EPS-DILUTED> (0.00)
</TABLE>