8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 15, 2005

LaCROSSE FOOTWEAR, INC.

(Exact name of registrant as specified in its charter)

Wisconsin
(State or other jurisdiction of
incorporation) 0-23800
(Commission file
number) 39-1446816
(IRS employer
identification number)

18550 NE Riverside Parkway, Portland, Oregon 97230

(Address of principal executive offices, including zip code)

(503) 776-1010

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

	ITEM 8.01 OTHER EVENTS
	ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
SIGNATURES
EXHIBIT INDEX
EXHIBIT 99.1

ITEM 8.01 OTHER EVENTS

On December 15, 2005, LaCrosse Footwear, Inc. sold its former manufacturing and distribution building in Claremont, New Hampshire to Rondo Music for $685,000. The net proceeds from the sale are expected to approximate the net book value of the property. A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits.

Exhibit No.	Description
99.1	LaCrosse Footwear, Inc. Press Release dated December 16, 2005, entitled “LACROSSE FOOTWEAR SELLS FACILITY IN NEW HAMPSHIRE”.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed by the undersigned thereunto duly authorized.

	LaCROSSE FOOTWEAR, INC.
Dated: December 16, 2005	By:	/s/ David P. Carlson
		David P. Carlson
		Executive Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.	Description
99.1	LaCrosse Footwear, Inc. Press Release dated December 16, 2005, entitled “LACROSSE FOOTWEAR SELLS FACILITY IN NEW HAMPSHIRE”.

EX-99.1

Exhibit 99.1

FOR IMMEDIATE RELEASE

Contacts:

David Carlson	Michael Newman
Executive Vice President and	Investor Relations
Chief Financial Officer	StreetConnect, Inc.
LaCrosse Footwear, Inc.	800-654-3517
503-766-1010 (ext. 1331)

LACROSSE FOOTWEAR SELLS FACILITY IN NEW HAMPSHIRE

Portland, Ore.—December 16, 2005 — LaCrosse Footwear, Inc. (Nasdaq/NMS: BOOT), a leading provider of branded work and outdoor footwear for expert users, today announced that it completed the sale of its facility in Claremont, New Hampshire for $685,000 in cash. The net proceeds from the sale are expected to approximate the net book value of the property. The facility was the former manufacturing and distribution center for LaCrosse Footwear’s discontinued PVC boot line. With the sale of the facility, the Company has eliminated all properties and assets once associated with its PVC line.

“We are very pleased with the sale of the Claremont facility, which closes the chapter on our strategic move away from lower-margin business, such as PVC,” said Joseph P. Schneider, CEO of LaCrosse Footwear. “We will use the proceeds from the sale to continue to invest in developing and marketing high-margin, high-performance and innovative products for both the work and outdoor markets.”

About LaCrosse Footwear

LaCrosse Footwear is a leading developer and marketer of branded, premium and innovative footwear for expert work and outdoor users. The Company’s trusted Danner® and LaCrosse® brands are distributed domestically through a nationwide network of specialty retailers and distributors, and internationally through distributors in Asia and Europe. Work customers include people in law enforcement, agriculture, firefighting, construction, industry, military services and other occupations that need high-performance and protective footwear as a critical tool for the job. Outdoor customers include people active in hunting, outdoor cross training, hiking and other outdoor recreational activities. For more information about LaCrosse Footwear products, please visit our Internet websites at www.lacrossefootwear.com, www.danner.com, www.firetechboots.com and www.lacrossesafety.com. For additional investor information, see our corporate website at www.lacrossefootwearinc.com.

Forward-Looking Statements

This press release includes forward-looking statements made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Readers are cautioned that forward-looking statements such as statements of the Company’s anticipated sales and earnings are dependent on a number of factors that could affect the Company’s operating results and could cause the Company’s actual future results to differ materially from any results indicated in this release or in any forward-

looking statements made by, or on behalf of the Company. These factors include, but are not limited to:

• Foreign-sourced products and concentrations of currency, political, and intellectual property risks, primarily in China.

• Commodity price increases including: rubber and petroleum. Price increases will affect transportation costs, footwear component costs, and ultimately product costs.

• Consumer confidence and related demand for footwear, including work and outdoor footwear.

• Weather and its impact on the demand for outdoor footwear.

• Dealer inventory levels, and related sell through of products.

• Consolidation of retail customer base.

• Company inventory levels, including inventory levels required for foreign-sourced product and the related need for accurate forecasting and the limited ability to resupply dealers for fill-in orders for foreign-sourced product.

• Potential problems associated with the manufacture, transportation and delivery of foreign-sourced product.

• United States and/or foreign trading rules, regulations and policies, including export/import regulations, duties, and regulations affecting manufacturers and/or importers.

• General domestic economic conditions, including interest rates and foreign currency exchange rates.

• Uncertainties related to new product development and innovation and acceptance in the marketplace of such products.

• The potential for dealers and distributors to source product directly.

The Company cannot provide any assurance that future results will meet expectations. Results could differ materially based on various factors, including Company performance and market conditions. In addition, historical information should not be considered an indicator of future performance. Additional factors may be detailed in LaCrosse Footwear’s Annual Report on Form 10-K for the year ended December 31, 2004. The Company has no obligation to update or revise forward-looking statements to reflect the occurrence of future events or circumstances.