Big Dog Holdings, Inc. has completed the acquisition of The Walking Company effective March 3 for cash, debt and equity securities totaling approximately $19 million. The Walking Company is the leading specialty retailer of high-quality, technically designed comfort walkwear & accessories, featuring quality brands such as Ecco, Mephisto, Dansko, Birkenstock and Merrell. It markets its collections of products through more than 70 retail store locations with total annual sales of approximately $65 million. The Walking Company will be operated as a subsidiary of Big Dog Holdings, Inc.