ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
NET SALES	$ 72,539,400	$ 71,020,546	$ 170,273,676	$ 175,609,453
COST OF GOODS SOLD	46,356,820	45,430,389	110,717,388	110,136,023
GROSS MARGIN	26,182,580	25,590,157	59,556,288	65,473,430
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	18,244,196	18,026,065	49,879,981	53,108,445
INCOME FROM OPERATIONS	7,938,384	7,564,092	9,676,307	12,364,985
OTHER INCOME AND (EXPENSES):
Interest expense, net	(192,249)	(252,858)	(467,202)	(760,844)
Other – net	138,757	106,033	143,038	153,442
Total other - net	(53,492)	(146,825)	(324,164)	(607,402)
INCOME BEFORE INCOME TAXES	7,884,892	7,417,267	9,352,143	11,757,583
INCOME TAX EXPENSE	2,517,455	2,205,000	3,045,455	3,724,000
NET INCOME	5,367,437	5,212,267	6,306,688	8,033,583
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.72	$ 0.70	$ 0.84	$ 1.07
Diluted (in Dollars per share)	$ 0.72	$ 0.70	$ 0.84	$ 1.07
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,503,568	7,489,995	7,503,469	7,485,529
Diluted (in Shares)	7,503,568	7,489,995	7,503,469	7,486,250
COMPREHENSIVE INCOME
Net income	5,367,437	5,212,267	6,306,688	8,033,583
Other comprehensive income:
Amortization of unrecognized transition obligation, service cost and net loss		73,564		220,692
TOTAL COMPREHENSIVE INCOME	$ 5,367,437	$ 5,285,831	$ 6,306,688	$ 8,254,275