EXHIBIT 23



INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULES


To the Board of Directors and Shareholders of Rocky Shoes & Boots, Inc.:

We consent to the incorporation by reference in Registration Statements No.
33-65052, 333-4434 and 333-67357 of Rocky Shoes & Boots, Inc. on Form S-8 of our
report dated March 18, 2003, appearing in and incorporated by reference in the
Annual Report on Form 10-K of Rocky Shoes & Boots, Inc., for the year ended
December 31, 2002.

Our audits of the financial statements referred to in our aforementioned report
also included the financial statement schedules of Rocky Shoes & Boots, Inc.,
listed in Item 15. These financial statement schedules are the responsibility of
the Corporation's management. Our responsibility is to express an opinion based
on our audits. In our opinion, such financial statement schedules, when
considered in relation to the basic financial statements taken as a whole,
present fairly in all material respects the information set forth therein.

/s/ Deloitte & Touche LLP

Columbus, Ohio
March 26, 2003