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: JULY 27, 2004

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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)
                           --------------------


                              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)


                              --------------------


                                 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 July 27, 2004, entitled "Rocky Shoes &
                    Boots, Inc. Reports Record Second Quarter Net Sales and
                    Earnings."


ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On July 27, 2004, Rocky Shoes & Boots, Inc. (the "Company") issued a
press release regarding its consolidated financial results for the second
quarter ended June 30, 2004. 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 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, 2003, 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:  July 27, 2004             By:/s/ James E. McDonald
                                    --------------------------------------------
                                        James E. McDonald, Vice President and
                                        Chief Financial Officer





                                  EXHIBIT INDEX


   Exhibit No.                             Description

       99          Press Release, dated July 27, 2004, entitled "Rocky Shoes &
                   Boots, Inc. Reports Record Second Quarter Net Sales and
                   Earnings."