ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
NET SALES	$ 53,325,918	$ 52,306,275
COST OF GOODS SOLD	35,303,837	33,040,330
GROSS MARGIN	18,022,081	19,265,945
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	16,742,058	18,229,351
INCOME FROM OPERATIONS	1,280,023	1,036,594
OTHER INCOME AND (EXPENSES):
Interest expense, net	(144,347)	(215,532)
Other – net	(8,989)	12,554
Total other - net	(153,336)	(202,978)
INCOME BEFORE INCOME TAXES	1,126,687	833,616
INCOME TAX EXPENSE	406,000	292,000
NET INCOME	720,687	541,616
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.10	$ 0.07
Diluted (in Dollars per share)	$ 0.10	$ 0.07
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,503,270	7,476,448
Diluted (in Shares)	7,503,270	7,478,611
COMPREHENSIVE INCOME
Net income	720,687	541,616
Other comprehensive income:
service and net loss		73,564
TOTAL COMPREHENSIVE INCOME	$ 720,687	$ 615,180