<ARTICLE> 5 <RESTATED> <CIK> 0000895456 <NAME> ROCKY SHOES & BOOTS, INC. <PERIOD-TYPE> 3-MOS 6-MOS 9-MOS <FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 DEC-31-1997 <PERIOD-START> JAN-01-1997 JAN-01-1997 JAN-01-1997 <PERIOD-END> MAR-31-1997 JUN-30-1997 SEP-30-1997 <CASH> 297,725 802,127 159,449 <SECURITIES> 0 0 0 <RECEIVABLES> 10,903,201 20,929,988 40,103,138 <ALLOWANCES> 535,858 893,036 1,068,832 <INVENTORY> 34,971,961 40,715,959 38,441,793 <CURRENT-ASSETS> 47,211,083 64,691,935 80,520,696 <PP&E> 26,259,935 27,702,902 28,869,329 <DEPRECIATION> 10,720,023 11,398,735 12,175,355 <TOTAL-ASSETS> 64,877,979 83,152,113 99,165,437 <CURRENT-LIABILITIES> 14,040,312 28,785,659 19,671,426 <BONDS> 21,492,760 19,520,029 46,879,079 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 6,000 5,400 5,400 <COMMON> 14,905,725 15,268,591 15,330,841 <OTHER-SE> 12,014,121 13,031,211 14,804,830 <TOTAL-LIABILITY-AND-EQUITY> 64,877,979 83,152,133 99,165,437 <SALES> 12,262,073 34,268,258 65,830,000 <TOTAL-REVENUES> 12,262,073 34,334,474 65,891,299 <CGS> 8,985,198 24,710,110 47,527,279 <TOTAL-COSTS> 11,561,736 31,428,254 59,339,601 <OTHER-EXPENSES> 27,709 75,351 78,645 <LOSS-PROVISION> 30,528 62,559 133,678 <INTEREST-EXPENSE> 465,267 1,106,298 1,996,277 <INCOME-PRETAX> 249,501 1,724,571 4,415,477 <INCOME-TAX> 60,522 518,502 1,435,789 <INCOME-CONTINUING> 188,979 1,206,069 2,979,688 <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> 188,979 1,206,069 2,979,688 <EPS-PRIMARY> 0.05 0.33 0.80 <EPS-DILUTED> 0.05 0.31 0.75