Rocky Shoes & Boots, Inc. reported record net sales of approximately $29 million for the fourth quarter of 2003 compared to $25.6 million the prior year. As a result, the unaudited net sales for the twelve months ended December 31, 2003 are approximately $106 million versus $89 million for 2002.

The Company reaffirmed its earnings guidance for the full-year 2003, which was provided on October 29, 2003. On that date, the Company stated that if it achieved $105 million in net sales for 2003 then net income is expected to be approximately $1.23 per diluted share for the year. These results are subject to completion of the Company's annual audit.