LaCrosse Footwear, Inc. (Nasdaq/NMS: BOOT), a leading provider of branded work and outdoor footwear, today reported results for the second quarter ended June 30, 2007.

For the second quarter of 2007, LaCrosse reported consolidated net sales of $24.9 million, up 14% from $21.8 million in the second quarter of 2006. For the first half of 2007, consolidated net sales were $48.6 million, up 12% from $43.2 million in the same period of 2006.

Operating income was $1.4 million in the second quarter of 2007, up 44% from $1.0 million in the second quarter of 2006. For the first half of 2007, operating income was $2.3 million, up 45% from $1.6 million in the same period of 2006.

Net income was $1.0 million or $0.15 per diluted share in the second quarter of 2007, compared to $1.2 million or $0.19 per diluted share in the second quarter of 2006, which included an income tax benefit for research and development of approximately $0.5 million or $0.08 per diluted share. For the first half of 2007, net income was $1.6 million or $0.25 income per diluted share, comparable to the same period in 2006.

Sales to the work market were $13.2 million for the second quarter of 2007, up 6% from $12.5 million for the same period of 2006. Year-over-year growth in work sales reflects continued penetration into a variety of general and specialized work boot markets. Sales to the outdoor market were $11.8 million for the second quarter of 2007, up 26% from $9.4 million for the same period of 2006. Year-over-year growth in the outdoor market primarily reflects increased penetration into the hunting and rugged outdoor boot markets.

The Company continued to maintain strong gross margins. For the second quarter of 2007, its gross margin was 39.2% of net sales, compared to 39.8% in the same period of 2006. While the success of new products and price increases in recent periods have continued to strengthen gross margins, this trend was offset in the second quarter of 2007 by an increase in inventory reserves.

LaCrosse’s total operating expenses were $8.3 million or 33% of net sales in the second quarter of 2007, compared to $7.7 million or 35% of net sales in the second quarter of 2006. While operating expenses grew at a slower rate than net sales, the year-over-year increase primarily reflects added marketing and product development expenses, and expenses related to the Company’s new Portland office.

During the second quarter of 2007, the Company paid cash dividends totaling $0.9 million to its shareholders of record as of the close of business on May 31, 2007. At the end of the second quarter of 2007, LaCrosse had cash and cash equivalents of $13.9 million, up 9% from $12.7 million at the end of 2006 and up 20% from $11.6 million at the end of the second quarter of 2006.

“We are pleased with our execution and financial performance for the second quarter, and see strong momentum going into the second half of the year,” said Joseph P. Schneider, president and CEO of LaCrosse Footwear, Inc. “Our sales growth continued to be driven by the success of our new fall product lines and our ability to meet at-once demand to capitalize on favorable weather conditions. We continued to maintain our strong gross margins, moderate our operating expenses as a percent of sales and leverage our operating model, and to strengthen our balance sheet.”

“We are particularly encouraged by the positive customer response to our new spring lines of Danner and LaCrosse products. Our spring 2008 lines offer far more breadth and depth, with exciting new products for every climate, every season and every part of the day, on the job or in the field. We are well-positioned to increase our brand equity and capture market share in work and outdoor markets by continuing to focus on target markets where our premium products, innovative technology and outstanding customer service create opportunities for sustainable and profitable growth.”

LaCrosse will host a conference call today, July 30, 2007, to discuss its financial results at 2:00 PM Pacific (5:00 PM Eastern). A broadcast of the conference call will be available at www.lacrossefootwearinc.com under “Investor Events” or by calling 800-218-8862 or +1 303-262-2211. A 48-hour replay will be available by calling 800-405-2236 or +1 303-590-3000 (Reservation No. 11093079). A replay will also be available on the Company’s Web site.

About LaCrosse Footwear, Inc.

LaCrosse Footwear, Inc. 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 and retailers in Asia, Europe and Canada. 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 their Internet websites at www.lacrossefootwear.com and www.danner.com. For additional investor information, see our corporate website at www.lacrossefootwearinc.com.

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