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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
NET SALES	$ 71,020,546	$ 74,760,244	$ 175,609,453	$ 186,062,284
COST OF GOODS SOLD	45,430,389	47,575,649	110,136,023	121,021,756
GROSS MARGIN	25,590,157	27,184,595	65,473,430	65,040,528
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	18,026,065	19,159,541	53,108,445	53,347,582
INCOME FROM OPERATIONS	7,564,092	8,025,054	12,364,985	11,692,946
OTHER INCOME AND (EXPENSES):
Interest expense - net	(252,858)	(955,033)	(760,844)	(4,721,176)
Other - net	106,033	246,334	153,442	286,451
Total other - net	(146,825)	(708,699)	(607,402)	(4,434,725)
INCOME BEFORE INCOME TAXES	7,417,267	7,316,355	11,757,583	7,258,221
INCOME TAX EXPENSE	2,205,000	2,634,000	3,724,000	2,613,000
NET INCOME	$ 5,212,267	$ 4,682,355	$ 8,033,583	$ 4,645,221
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.70	$ 0.63	$ 1.07	$ 0.71
Diluted (in Dollars per share)	$ 0.70	$ 0.63	$ 1.07	$ 0.71
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,489,995	7,407,409	7,485,529	6,522,058
Diluted (in Shares)	7,489,995	7,422,194	7,486,250	6,541,192

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