Branded work and outdoor footwear provider LaCrosse Footwear, Inc. has reported higher sales for the second quarter ended July 1.

Consolidated net sales reached $21.8 million, up 10% from the $19.8 million reported in the second quarter of 2005. For the first half of 2006, consolidated net sales were $43.2 million, up 12% from $38.6 million in the same period of 2005.

Net income increased to $1.2 million in the second quarter of 2006, up 189% from $0.4 million in the corresponding period of 2005. Results for the second quarter of 2006 include an income tax benefit for research and development of approximately $0.5 million. For the first half of 2006, net income was $1.6 million up 116% from $0.7 million in the same period of 2005.

Sales to the work market were $12.5 million for the second quarter, up 15% from $10.8 million for the same period in 2005. This year-on-year growth in work sales was primarily attributed to the success of the company's new products and continued penetration into the general work, public safety and fire boot markets. Sales to the outdoor market were $9.4 million for the second quarter of 2006, up 5% from $8.9 million for the same period in 2005. This was attributed to the success of new products and continued penetration into the hunting and hiking boot markets.