ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
NET SALES	$ 65,783,284	$ 53,715,476
COST OF GOODS SOLD	43,930,135	35,044,706
GROSS MARGIN	21,853,149	18,670,770
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	20,515,539	17,164,182
INCOME FROM OPERATIONS	1,337,610	1,506,588
OTHER INCOME AND (EXPENSES):
Interest expense, net	(218,673)	(129,558)
Other – net	(6,149)	(4,934)
Total other - net	(224,822)	(134,492)
INCOME BEFORE INCOME TAXES	1,112,788	1,372,096
INCOME TAX EXPENSE	389,000	480,000
COMPREHENSIVE INCOME	$ 723,788	$ 892,096
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.10	$ 0.12
Diluted (in Dollars per share)	$ 0.10	$ 0.12
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,539,733	7,516,162
Diluted (in Shares)	7,539,733	7,516,162