Exhibit (23)



                         CONSENT OF INDEPENDENT AUDITORS


We hereby  consent to the  incorporation  by reference in this Annual  Report on
Form 10-K of  LaCrosse  Footwear,  Inc.  of our report  dated  February 5, 1999,
included in the 1998 Annual Report to Shareholders of LaCrosse Footwear, Inc.

We also consent to the incorporation by reference in the Registration Statements
on Form S-8 (Nos.  33-77516,  33-77518 and 333-2702)  pertaining to the LaCrosse
Footwear,  Inc. Employees' Retirement Savings Plan, the LaCrosse Footwear,  Inc.
Union Employees'  Retirement Savings Plan and the LaCrosse  Footwear,  Inc. 1993
Employee Stock Incentive Plan of our report dated February 5, 1999, with respect
to the consolidated financial statements  incorporated herein by reference,  and
our report  dated  February 5, 1999,  with  respect to the  financial  statement
schedule included in this Annual Report on Form 10-K of LaCrosse Footwear,  Inc.
for the year ended December 31, 1998.




                                             McGLADREY & PULLEN, LLP



La Crosse, Wisconsin
March 29, 1999