POWER OF ATTORNEY

     Know all by these presents, that, for good and valuable consideration, the
sufficiency and receipt of which are hereby acknowledged, the undersigned hereby
constitutes and appoints each of Luke E. Sims, Russell E. Ryba and Paul J.
Jones, and any of their substitutes, signing singly, the undersigned's true and
lawful attorney-in-fact to:

(1)  execute for and on behalf of the undersigned (in accordance with Section
     16(a) of the Securities Exchange Act of 1934, as amended, and the rules
     thereunder (the "Exchange Act")), in the undersigned's capacity as a
     director of LaCrosse Footwear, Inc. or its subsidiaries (collectively, the
     "Company"), any and all Forms 3, 4 and/or 5, and any amendments thereto,
     that are necessary or advisable for the undersigned to file under Section
     16(a) (collectively, "Documents");

(2)  do and perform any and all acts for and on behalf of the undersigned that
     may be necessary or desirable to complete and execute any such Documents
     and timely file such Documents with the United States Securities and
     Exchange Commission and any stock exchange or similar authority; and

(3)  take any other action of any type whatsoever in connection with the
     foregoing which, in the opinion of such attorney-in-fact, may be of benefit
     to, in the best interest of, or legally required by, the undersigned, it
     being understood that the documents executed by such attorney-in-fact on
     behalf of the undersigned pursuant to this Power of Attorney shall be in
     such form and shall contain such terms and conditions as such
     attorney-in-fact may approve in such attorney-in-fact's discretion.

     The undersigned hereby grants to each such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary or proper to be done in the exercise of any of the rights and powers
herein granted, as fully to all intents and purposes as the undersigned might or
could do if personally present, with full power of substitution or revocation,
hereby ratifying and confirming all that each such attorney-in-fact (or such
attorney-in-fact's substitute or substitutes) shall lawfully do or cause to be
done by virtue of this power of attorney and the rights and powers herein
granted. The undersigned acknowledges that each attorney-in-fact, in serving in
such capacity at the request of the undersigned, is not assuming, nor is such
attorney-in-fact's substitute or substitutes or the Company assuming, any of the
undersigned's responsibilities to comply with the Exchange Act.

     This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Documents with respect to the
undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to each
of the foregoing attorneys-in-fact.

     IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 27th day of January, 2004.



                                                /s/ Charles Walter Smith
                                                ------------------------
                                                Charles Walter Smith