Exhibit 31.2
 
  1)
    
    I have reviewed this annual report on Form 10-K of LaCrosse Footwear, Inc. (the registrant);2)
    
    Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;3)
    
    Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations and cash flows of
the registrant as of, and for, the periods presented in this report;4)
    
    The registrants other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:
 a)
    
    Designed such disclosure
controls and procedures, or
caused such disclosure controls
and procedures to be designed
under our supervision, to
ensure that material
information relating to the
registrant, including its
consolidated subsidiaries, is
made known to us by others
within those entities,
particularly during the period
in which this report is being
prepared;b)
    
    Designed such internal control
over financial reporting, or
caused such internal control
over financial reporting to be
designed under our supervision,
to provide reasonable assurance
regarding the reliability of
financial reporting and the
preparation of financial
statements for external
purposes in accordance with
generally accepted accounting
principles;c)
    
    Evaluated the effectiveness of
the registrants disclosure
controls and procedures and
presented in this report our
conclusions about the
effectiveness of the disclosure
controls and procedures, as of
the end of the period covered
by this report based on such evaluation; andd)
    
    Disclosed in this report any
change in the registrants
internal control over financial
reporting that occurred during
the registrants most recent
fiscal quarter (the
registrants fourth fiscal
quarter in the case of an
annual report) that has
materially affected, or is
reasonably likely to materially
affect, the registrants
internal control over financial
reporting.
 5)
    
    The registrants other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrants auditors and the audit
committee of registrants board of directors (or persons performing the equivalent functions):
 a)
    
    All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrants ability to
record, process, summarize and report financial information; andb)
    
    Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrants internal
control over financial reporting.
  /s/ David P. CarlsonDavid P. CarlsonExecutive Vice President and Chief Financial Officer