<ARTICLE> 5
<RESTATED> 
<CIK> 0000895456
<NAME> ROCKY SHOES & BOOTS, INC.
       
                                                                                            
<PERIOD-TYPE>                   YEAR                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996             DEC-31-1996             DEC-31-1996
<PERIOD-START>                             JAN-01-1996             JAN-01-1996             JAN-01-1996             JAN-01-1996
<PERIOD-END>                               DEC-31-1996             MAR-31-1996             JUN-30-1996             SEP-30-1996
<CASH>                                         349,637                 325,115                 365,404               1,235,443
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                               13,378,883               8,969,239              15,842,777              27,477,369
<ALLOWANCES>                                   290,670                 374,672                 660,460                 807,106
<INVENTORY>                                 25,389,902              23,319,925              30,600,366              31,402,783
<CURRENT-ASSETS>                            40,460,146              33,246,434              47,065,889              60,642,478
<PP&E>                                      25,544,360              22,732,240              23,544,873              24,044,610
<DEPRECIATION>                              10,035,763               8,179,209               8,726,080               9,323,124
<TOTAL-ASSETS>                              58,090,171              49,954,948              63,976,294              77,177,592
<CURRENT-LIABILITIES>                        9,851,565               9,240,140              23,504,587              35,310,512
<BONDS>                                     19,520,029              16,110,449              14,929,124              14,852,611
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                      6,000                   6,000                   6,000                   6,000
<COMMON>                                    14,543,947              14,543,947              14,543,847              14,543,847
<OTHER-SE>                                  11,825,142               8,818,988               9,678,010              11,047,197
<TOTAL-LIABILITY-AND-EQUITY>                58,090,171              49,954,948              63,976,294              77,177,592
<SALES>                                     73,147,821              10,260,665              25,450,219              49,347,778
<TOTAL-REVENUES>                            73,365,629              10,260,665              28,531,362              53,896,478
<CGS>                                       55,103,578               7,434,072              18,260,316              36,602,849
<TOTAL-COSTS>                               67,436,097               7,434,072              18,260,316              36,602,849
<OTHER-EXPENSES>                               101,863                       0                  42,299                  24,081
<LOSS-PROVISION>                               384,813                  29,926                 136,656                 211,942
<INTEREST-EXPENSE>                           2,103,556                 345,517                 743,006               1,422,450
<INCOME-PRETAX>                              3,724,113               (250,243)                 855,619               2,493,574
<INCOME-TAX>                                   918,154                (50,048)                 196,792                 465,560
<INCOME-CONTINUING>                          2,805,959               (200,195)                 658,827               2,028,014
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                 2,805,959               (200,195)                 658,827               2,028,014
<EPS-PRIMARY>                                     0.77                  (0.05)                    0.18                    0.55
<EPS-DILUTED>                                     0.74                  (0.05)                    0.17                    0.54