Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements on
Form S-8 (Nos. 33-77516, 33-77518, 333-2702, 333-106067, and 333-125712)
pertaining to the LaCrosse Footwear, Inc. Employees' Retirement Savings Plan,
the LaCrosse Footwear, Inc. Union Employees' Retirement Savings Plan, the
LaCrosse Footwear, Inc. 1993 Employee Stock Incentive Plan, the LaCrosse
Footwear, Inc. 1997 Stock Incentive Plan, the LaCrosse Footwear, Inc. 2001 Stock
Incentive Plan and the LaCrosse Footwear, Inc. 2001 Non-Employee Director Stock
Option Plan of our reports dated January 20, 2006, with respect to the
consolidated financial statements and the financial statement schedule included
in this Annual Report on Form 10-K of LaCrosse Footwear, Inc. for the year ended
December 31, 2005.

                                        /s/ McGladrey & Pullen, LLP



Minneapolis, Minnesota
March 9, 2006