UNITED STATES
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 1, 2007

LaCROSSE FOOTWEAR, INC.

(Exact name of registrant as specified in its charter)

Wisconsin (State or other jurisdiction of incorporation)		0-238001 (Commission file number)		39-1446816 (IRS employer identification number)

17634 NE Airport Way, Portland, Oregon 97230
(Address of principal executive offices, including zip code)

(503) 262-0110
(Registrant’s telephone number, including area code)

Not Applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

ITEM 8.01 OTHER EVENTS

On May 1, 2007, LaCrosse Footwear, Inc. issued a press release entitled “LACROSSE FOOTWEAR ANNOUNCES DIVIDEND” related to the company’s Board of Directors approving an annual cash dividend of fifteen cents ($0.15) per share of common stock. The dividend is payable on June 30, 2007 to shareholders of record as of the close of business on May 31, 2007. A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d)

Exhibits.

Exhibit No.		Description
99.1		LaCrosse Footwear, Inc. Press Release dated May 1, 2007, entitled “LACROSSE FOOTWEAR ANNOUNCES DIVIDEND”.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed by the undersigned thereunto duly authorized.

				LaCROSSE FOOTWEAR, INC.
Dated:		May 2, 2007		By:		/s/ David P. Carlson
				David P. Carlson Executive Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description
99.1		LaCrosse Footwear, Inc. Press Release dated May 1, 2007, entitled “LACROSSE FOOTWEAR ANNOUNCES DIVIDEND”.