ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
NET SALES	$ 52,282,632	$ 55,223,054	$ 104,588,907	$ 111,302,040
COST OF GOODS SOLD	31,665,304	36,123,970	64,705,634	73,446,107
GROSS MARGIN	20,617,328	19,099,084	39,883,273	37,855,933
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	16,853,029	16,163,354	35,082,380	34,188,041
INCOME FROM OPERATIONS	3,764,299	2,935,730	4,800,893	3,667,892
OTHER INCOME AND (EXPENSES):
Interest expense, net	(292,454)	(2,121,552)	(507,986)	(3,766,143)
Other – net	34,855	3,432	47,409	40,117
Total other - net	(257,599)	(2,118,120)	(460,577)	(3,726,026)
INCOME (LOSS) BEFORE INCOME TAXES	3,506,700	817,610	4,340,316	(58,134)
INCOME TAX EXPENSE (BENEFIT)	1,227,000	294,000	1,519,000	(21,000)
NET INCOME (LOSS)	$ 2,279,700	$ 523,610	$ 2,821,316	$ (37,134)
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ 0.30	$ 0.08	$ 0.38	$ (0.01)
Diluted (in Dollars per share)	$ 0.30	$ 0.08	$ 0.38	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,489,995	6,535,812	7,483,259	6,072,045
Diluted (in Shares)	7,489,995	6,557,289	7,484,341	6,072,045