EXHIBIT 32

                 CERTIFICATION PURSUANT TO RULE 13a - 14(b) AND
                  SECTION 1350 OF CHAPTER 63 OF TITLE 18 OF THE
                    UNITED STATES CODE AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

      In connection with the Annual Report of Rocky Shoes & Boots, Inc. (the
"Company") on Form 10-K for the year ended December 31, 2004 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), each of
the undersigned hereby certifies, pursuant to Section 1350 of Chapter 63 of
Title 18 of the United States Code as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

      (1)   The Report fully complies with the requirements of Section 13(a) of
            the Securities Exchange Act of 1934; and

      (2)   The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company.

                      /s/ Mike Brooks
                      ----------------------------------
                      Mike Brooks
                      Chief Executive Officer
                      March 16, 2005

                      /s/ James E. McDonald
                      ----------------------------------
                      James E. McDonald
                      Executive Vice President and Chief Financial Officer
                      March 16, 2005

This certification is being furnished as required by Rule 13a-14(b) under the
Securities Exchange Act of 1934, as amended (the "Exchange Act") and Section
1350 of Chapter 63 of Title 18 of the United States Code, and shall not be
deemed "filed" for purposes of Section 18 of the Exchange Act or otherwise
subject to the liability of that Section. This certification shall not be deemed
to be incorporated by reference into any filing under the Securities Act of 1933
or the Exchange Act, except as otherwise stated in such filing.