<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
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