SC 13G/A

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G
Under the Securities Exchange Act of 1934

(Amendment No. 2)

LaCrosse Footwear Inc.
(Name of Issuer)

Common Stock, Par $.01
(Title of Class of Securities)

505688101
(CUSIP Number)

12/31/1999
(Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

[X]  Rule 13d-1(b)
[ ]  Rule 13d-1(c)
[ ]  Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the Securities
Exchange Act of 1934("Act") or otherwise subject to the liabilities of
that section of the Act but shall be subject to all other provisions of
the Act (however, see the Notes).




(Continued on following page(s))
Page 1 of 5 Pages


CUSIP No. 505688101	           13G               					Page 2 of 5 Pages
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(1)  Names of reporting persons    Firstar Corporation
     I.R.S. Identification Nos.    39-1940778
     Of above persons


- -----------------------------------------------------------------------
(2)  Check the appropriate box if a member of a group (a)
                                                      (b)

- -----------------------------------------------------------------------
(3) SEC use only.


- -----------------------------------------------------------------------
(4) Citizenship or place of organization.	Wisconsin


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Number of shares beneficially owned by each reporting person with:


- -----------------------------------------------------------------------
(5)  Sole voting power.                      580,779


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(6)  Shared voting power.                          0


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(7) Sole dispositive power.                 580,779


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(8) Shared dispositive power.                36,006


- -----------------------------------------------------------------------
(9) Aggregate amount beneficially owned by each reporting person.
                                             616,785


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(10) Check if the Aggregate Amount in Row (9) Excludes certain shares


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(11) Percent of class represented by amount in Row (9).
                                            9.7%


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(12) Type of reporting person               HC




CUSIP No. 47153P107	             13G              					Page 3 of 5 Pages
- -----------------------------------------------------------------------
(1) Names of reporting persons
     I.R.S. Identification Nos.
     Of above persons

     Firstar Bank, National Association
     31-0841368

- -----------------------------------------------------------------------
(2)  Check the appropriate box if a member of a group (a)
                                                      (b)

- -----------------------------------------------------------------------
(3)  SEC use only.


- -----------------------------------------------------------------------
(4)  Citizenship or place of organization.	   national association

- -----------------------------------------------------------------------
Number of shares beneficially owned by each reporting person with:


- -----------------------------------------------------------------------
(5)  Sole voting power.                     580,779


- -----------------------------------------------------------------------
(6)  Shared voting power.                         0


- -----------------------------------------------------------------------
(7)  Sole dispositive power.                580,779


- -----------------------------------------------------------------------
(8)  Shared dispositive power.                36,006


- -----------------------------------------------------------------------
(9)  Aggregate amount beneficially owned by each reporting person.
                                            616,785


- -----------------------------------------------------------------------
(10)  Check if the Aggregate Amount in Row (9) Excludes certain shares


- -----------------------------------------------------------------------
(11)  Percent of class represented by amount in Row (9).
                                            9.7%


- -----------------------------------------------------------------------
(12)  Type of reporting person               BK



						                                               			Page 4 of 5 Pages

Item 1(a) Name of issuer:
          LaCrosse Footwear Inc.

Item 1(b) Address of issuer's principal executive offices:
          1319 Andrew Street
          LaCrosse, WI  54603

Item 2(a) Name of Persons Filing:
          Firstar Corporation
          Firstar Bank, National Association

Item 2(b) Principal Business Office Address
          Firstar Corporation
          777 E. Wisconsin Ave.
          Milwaukee, Wisconsin  53202

          Firstar Bank, National Association
          425 Walnut Street
          Cincinnati, Ohio  45202

Item 2(c) Citizenship:
          Firstar Corporation is organized in Wisconsin
          Firstar Bank, N.A. is a national association

Item 2(d) Title of class of securities:
          Common Stock, Par $.01

Item 2(e) CUSIP No.:
          505688101

Item 3.  If this statement is filed pursuant to Sections 240.13d-1(b)
         or 240.13d-2(b) or (c), check whether the person filing is a:

         (a) [ ] Broker or dealer registered under Section 15 of the Act
                 (15 USC 78o);
         (b) [X] Bank as defined in section 3(a)(6) of the Act (15 USC 78c);
         (c) [ ] Insurance company as defined in section 3(a)(19) of the Act
                 (15 USC 78c);
         (d) [ ] Investment company registered under section 8 of the
                 Investment Company Act of 1940 (15 USC 80a-8);
         (e) [ ] An investment adviser in accordance with Section
                 240.13d-1(b)(1)(ii)(E);
         (f) [ ] An employee benefit plan or endowment fund in accordance
                 with Section 240.13d-1(b)(1)(ii)(F);
         (g) [X] A parent holding company or control person in accordance
                 with Section 240.13d-1(b)(1)(ii)(G);
         (h) [ ] A savings association as defined in Section 3(b) of the
                 Federal Deposit Insurance Act (12 USC 1813);
         (i) [ ] A church plan that is excluded from the definition of an
                 investment company under section 3(c)(14) of the Investment
                 Company Act of 1940 (15 USC 80a-3);
         (j) [ ] Group, in accordance with Section 240.13d-1(b)(1)(ii)(J).

Item 4. Ownership

(a) Amount beneficially owned:  616,785

(b) Percent of class:           9.7%


						                                                			Page 5 of 5 Pages

(c) Number of shares as to which the person has:
    (i)   Sole power to vote or to direct the vote:  580,779
    (ii)  Shared power to vote or to direct the vote:      0
    (iii) Sole power to dispose or to direct the disposition of:  580,779
    (iv)  Shared power to dispose or to direct the disposition of: 36,006

Item 5.  Ownership of 5 Percent or Less of a Class	[ ]

Item 6.  Ownership of More than 5 Percent on Behalf of Another Person.
         The Heartland Value Fund, Inc. may have the right to
         receive or the power to direct the receipt of dividends from,
         or the proceeds from the sale of, shares of LaCrosse Footwear
         Inc. in an amount exceeding 5%.

Item 7.  Identification and Classification of the Subsidiary Which Acquired
         the Security Being Reported on by the Parent Holding Company or
         Control Person.
         See Exhibit A

Item 8.  Identification and Classification of Members of the Group
         Not Applicable

Item 9.  Notice of Dissolution of Group.
         Not Applicable.

Item 10. Certification

         By signing below I certify that, to the best of my knowledge and
         belief,the securities referred to above were acquired and are
         held in the ordinary course of business and were not acquired and
         are not held for the purpose of or with the effect of changing or
         influencing the control of the issuer of the securities and were
         not acquired and are not held in connection with or as a participant
         in any transaction having that purpose or effect.

         After reasonable inquiry and to the best of my knowledge and belief,
         I certify that the information set forth in this statement is true,
         complete and correct.

Dated:  February 11, 1999

Firstar Corporation                 Firstar Bank, National Association


By /s/ Jennie P. Carlson            By /s/ Janet McDonald
- ---------------------------------   -----------------------------------
Signature                           Signature

Executive Vice President            Senior Vice President
- --------------------------------    -----------------------------------
Name/Title	 				                    Name/Title

EX-99

EXHIBIT A

Item 7.  Identification of Relevant Subsidiaries

         Firstar Bank, National Association                   BK