<PAGE>

                                                                      EXHIBIT 24

                                POWER OF ATTORNEY

Each director and officer of Rocky Shoes & Boots, Inc., an Ohio corporation (the
"Company"), whose signature appears below hereby appoints Mike Brooks and Curtis
A. Loveland, or either of them, as his attorney-in-fact, to sign, in his name
and behalf and in any and all capacities stated below, and to cause to be filed
with the Securities and Exchange Commission, the Company's Annual Report on Form
10-K (the "Annual Report") for the fiscal year ended December 31, 2003, and
likewise to sign and file any amendments, including post-effective amendments,
to the Annual Report, and the Company hereby also appoints such persons as its
attorneys-in-fact and each of them as its attorney-in-fact with like authority
to sign and file the Annual Report and any amendments thereto in its name and
behalf, each such person and the Company hereby granting to such
attorney-in-fact full power of substitution and revocation, and hereby ratifying
all that such attorney-in-fact or his substitute may do by virtue hereof.

         IN WITNESS WHEREOF, we have executed this Power of Attorney, in
counterparts if necessary, effective as of March 19, 2004.

DIRECTORS/OFFICERS:

<TABLE>
<CAPTION>
            Signature                                               Title
            ---------                                               -----
<S>                                               <C>
         /s/ Mike Brooks                          Chairman, Chief Executive Officer,
------------------------------------              President and a Director (Principal Executive
        Mike Brooks                               Officer)


        /s/ James E. McDonald                     Vice President and Chief Financial Officer
------------------------------------              (Principal Financial and Accounting Officer)
        James E. McDonald

        /s/ Curtis A. Loveland                    Secretary and a Director
------------------------------------
        Curtis A. Loveland

        /s/ Leonard L. Brown                      Director
------------------------------------
        Leonard L. Brown

        /s/ Glenn E. Corlett                      Director
------------------------------------
        Glenn E. Corlett

        /s/ Robert D. Rockey                      Director
------------------------------------
        Robert D. Rockey

        /s/ Harley E. Rouda                       Director
------------------------------------
        Harley E. Rouda

        /s/ James L. Stewart                      Director
------------------------------------
        James L. Stewart
</TABLE>




