<SUBMISSION>
<ACCESSION-NUMBER>0000949265-04-000042
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20040102
<FILING-DATE>20040102
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>SHARP DAVID
<CIK>0001216613
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-21026
<FILM-NUMBER>04500989
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>39 EAST CANAL ST
<CITY>NELSONVILLE
<STATE>OH
<ZIP>45764
</MAIL-ADDRESS>
</REPORTING-OWNER>
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>ROCKY SHOES & BOOTS INC
<CIK>0000895456
<ASSIGNED-SIC>3140
<IRS-NUMBER>311364046
<STATE-OF-INCORPORATION>OH
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>39 EAST CANAL STREET
<CITY>NELSONVILLE
<STATE>OH
<ZIP>45764
<PHONE>6147531951
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>39 EAST CANAL STREET
<CITY>NELSONVILLE
<STATE>OH
<ZIP>45764
</MAIL-ADDRESS>
</ISSUER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>sha48.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-02</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000895456</issuerCik>
        <issuerName>ROCKY SHOES &amp; BOOTS INC</issuerName>
        <issuerTradingSymbol>RCKY</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001216613</rptOwnerCik>
            <rptOwnerName>SHARP DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>39 EAST CANAL STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NELSONVILLE</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>45764</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>EVP and COO</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>Stock Option (right to buy) 1/2/04</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>22.39</value>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2004-01-02</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>6500</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>0</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<value>2005-01-02</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2012-01-02</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, without par value</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>6500</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>6500</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
	</derivativeTable>
	<footnotes>
		<footnote id="F1">Options vest 25% per year beginning on the first anniversary of the date of grant.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: Curtis A. Loveland, Attorney-in-Fact</signatureName>
		<signatureDate>2004-01-02</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
