SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

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                        DATE OF REPORT: FEBRUARY 5, 2004

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                            ROCKY SHOES & BOOTS, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

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    Ohio                          0-21026                       31-1364046
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(STATE OR OTHER             (COMMISSION FILE NO.)         (IRS EMPLOYER
JURISDICTION OF                                           IDENTIFICATION NUMBER)
INCORPORATION OR
ORGANIZATION)

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                              39 East Canal Street
                             Nelsonville, Ohio 45764
                                 (740) 753-1951
               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER
                       INCLUDING AREA CODE OF REGISTRANT'S
                          PRINCIPAL EXECUTIVE OFFICES)


                              --------------------


                                 Not Applicable
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)


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ITEM 7.   EXHIBITS.

         (C)      EXHIBITS.

             Exhibit No.                        Description

                 99            Press Release, dated February 5, 2004, entitled
                               "Rocky Shoes & Boots, Inc. Announces Record
                               Fourth Quarter Net Sales and Reaffirms 2003
                               Earnings Guidance."


ITEM 12.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On February 5, 2004, Rocky Shoes & Boots, Inc. (the "Company") issued a
press release regarding its net sales for the quarter and year ended December
31, 2003. The Company also reaffirmed the earnings guidance for the year ended
December 31, 2003, which was previously provided on October 29, 2003. A copy of
the Company's press release is furnished as an exhibit to this Form 8-K and is
incorporated herein by reference.

         The information contained or incorporated by reference in this Form 8-K
contains forward-looking statements, including certain plans, expectations,
goals, and projections, which are subject to numerous assumptions, risks, and
uncertainties. A number of factors, including, but not limited to, those set
forth under the heading "Business Risks" included in the Company's Annual Report
on Form 10-K for the year ended December 31, 2002, and other factors described
from time to time in the Company's other filings with the Securities and
Exchange Commission, could cause actual conditions, events, or results to differ
significantly from those described in the forward-looking statements. All
forward-looking statements included in this Form 8-K are based on information
available at the time of the report. The Company assumes no obligation to update
any forward-looking statement.


                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                       ROCKY SHOES & BOOTS, INC.


Date:  February 5, 2004                By: /s/ James E. McDonald
                                           -------------------------------------
                                           James E. McDonald, Vice President and
                                           Chief Financial Officer






                                  EXHIBIT INDEX


         Exhibit No.                             Description

             99            Press Release, dated February 5, 2004, entitled
                           "Rocky Shoes & Boots, Inc. Announces Record Fourth
                           Quarter Net Sales and Reaffirms 2003 Earnings
                           Guidance."