SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

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                         DATE OF REPORT: APRIL 23, 2003

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                            ROCKY SHOES & BOOTS, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

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      Ohio                        0-21026                      31-1364046
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(STATE OR OTHER            (COMMISSION FILE NO.)              (IRS EMPLOYER
JURISDICTION OF                                           IDENTIFICATION NUMBER)
INCORPORATION OR
  ORGANIZATION)

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                              39 East Canal Street
                            Nelsonville, Ohio 45764
                                 (740) 753-1951
               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER
                      INCLUDING AREA CODE OF REGISTRANT'S
                          PRINCIPAL EXECUTIVE OFFICES)


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                                 Not Applicable
         (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)


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ITEM 7. EXHIBITS.

     (c)  EXHIBITS.

      Exhibit No.                         Description

          99        Press Release, dated April 23, 2003, entitled "Rocky Shoes &
                    Boots, Inc. Reports First Quarter Results."

ITEM 9. REGULATION FD DISCLOSURE.

     On April 23, 2003, Rocky Shoes & Boots, Inc. (the "Company") issued a press
release regarding its consolidated financial results for the quarter ended March
31, 2003. A copy of the Company's press release is furnished as an exhibit to
this Form 8-K and is incorporated herein by reference. The information contained
in this report on Form 8-K is being furnished pursuant to Item 12 under Item 9
of Form 8-K as directed by the Securities and Exchange Commission in Release No.
34-47583.

     The information contained or incorporated by reference in this Form 8-K
contains forward-looking statements, including certain plans, expectations,
goals, and projections, which are subject to numerous assumptions, risks, and
uncertainties. A number of factors, including but not limited to those set forth
under the heading "Business Risks" included in the Company's Annual Report on
Form 10-K for the year ended December 31, 2002, and other factors described from
time to time in the Company's other filings with the Securities and Exchange
Commission, could cause actual conditions, events, or results to differ
significantly from those described in the forward-looking statements. All
forward-looking statements included in this Form 8-K are based on information
available at the time of the report. The Company assumes no obligation to update
any forward-looking statement.

                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                        ROCKY SHOES & BOOTS, INC.

Date: April 24, 2003                    By: /s/ James E. McDonald
                                           ---------------------------------
                                           James E. McDonald, Vice President and
                                           Chief Financial Officer



                                  EXHIBIT INDEX


     Exhibit No.                      Description

         99         Press Release, dated April 23, 2003, entitled "Rocky Shoes &
                    Boots, Inc. Reports First Quarter Results."