SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

_________________

  Date of Report
(Date of earliest
event reported):        May 3, 2004

LaCrosse Footwear, Inc.
(Exact name of registrant as specified in its charter)

Wisconsin
0-23800
39-1446816
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation)   Identification No.)

18550 NE Riverside Parkway, Portland, Oregon 97230
(Address of principal executive offices including zip code)

(503) 776-1010
(Registrant's telephone number)


Item 7.    Financial Statements and Exhibits.

  (a) Not applicable.

  (b) Not applicable.

  (c) Exhibits. The following exhibit is being furnished herewith:

  (99) Press Release of LaCrosse Footwear, Inc., dated May 3, 2004.

Item 12.    Results of Operations and Financial Condition.

        On May 3, 2004, LaCrosse Footwear, Inc. (the “Company”) issued a press release announcing the Company’s financial results for the first quarter ended March 27, 2004. A copy of the Company’s press release is being furnished as Exhibit 99 to this Current Report.













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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.

LACROSSE FOOTWEAR, INC.


Date:  May 3, 2004
By:  /s/ David P. Carlson
        David P. Carlson
        Executive Vice President and Chief Financial Officer










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LACROSSE FOOTWEAR, INC.

Exhibit Index to Current Report on Form 8-K

Exhibit
Number

(99) Press Release of LaCrosse Footwear, Inc., dated May 3, 2004.











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