First quarter net sales at LaCrosse Footwear Inc fell to $22.8 million compared to $29.1 million for the same period in 2001. Net loss for the quarter was $2.0 million, compared to a net loss of $1.5 million in 2001. The company, which makes protective footwear and rainwear, said the decline in net sales was the result of a 40 per cent decrease in the Rainfair industrial division and a 21 per cent decrease in the LaCrosse retail division.