<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 June 30, 2000 and for the six months ended June 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> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 1,351,350
<SECURITIES> 0
<RECEIVABLES> 28,731,782
<ALLOWANCES> 897,758
<INVENTORY> 46,284,130
<CURRENT-ASSETS> 78,477,990
<PP&E> 47,097,731
<DEPRECIATION> 20,883,944
<TOTAL-ASSETS> 107,206,916
<CURRENT-LIABILITIES> 50,929,433
<BONDS> 0
0
0
<COMMON> 35,284,159
<OTHER-SE> 13,672,691
<TOTAL-LIABILITY-AND-EQUITY> 107,206,916
<SALES> 37,760,568
<TOTAL-REVENUES> 37,760,568
<CGS> 29,240,724
<TOTAL-COSTS> 29,240,724
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 300,000
<INTEREST-EXPENSE> 1,131,721
<INCOME-PRETAX> (1,811,280)
<INCOME-TAX> (539,000)
<INCOME-CONTINUING> (1,272,280)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,272,280)
<EPS-BASIC> (0.28)
<EPS-DILUTED> (0.28)
</TABLE>