ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
NET SALES	$ 53,715,476	$ 53,325,918
COST OF GOODS SOLD	35,044,706	35,303,837
GROSS MARGIN	18,670,770	18,022,081
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	17,164,182	16,742,058
INCOME FROM OPERATIONS	1,506,588	1,280,023
OTHER INCOME AND (EXPENSES):
Interest expense, net	(129,558)	(144,347)
Other – net	(4,934)	(8,989)
Total other - net	(134,492)	(153,336)
INCOME BEFORE INCOME TAXES	1,372,096	1,126,687
INCOME TAX EXPENSE	480,000	406,000
COMPREHENSIVE INCOME	$ 892,096	$ 720,687
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.12	$ 0.10
Diluted (in Dollars per share)	$ 0.12	$ 0.10
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,516,162	7,503,270
Diluted (in Shares)	7,516,162	7,503,270