Macdonald allegedly bought the size nine boots at cost price from his father's Palmerston North store, Hunting and Fishing, and disposed of them after the murder.
The boots have not been found.
Giving evidence in the High Court at Wellington today, hunting equipment importer Richard Stephens, a partner in a company trading as Outdoor Outfitters, said he supplied Hunting and Fishing with Proline brand dive boots in 2003.
He did not have an exclusive arrangement with the manufacturer in the United States and the boots were imported by two companies in New Zealand.
His company imported one shipment of 305 pairs of the Proline dive boots in 2003.
Mr Stephens said the boots had a pre-order price of $32 and a wholesale price of $35 plus GST.
Mr Stephens said a total of 281 pairs were sold at Hunting and Fishing stores. Of those, 54 were size nine - the size Macdonald allegedly wore.
He said five in that size were sold at Hunting and Fishing in Manawatu.
Some boots were also given away as samples.
Under cross-examination from defence lawyer Greg King, Mr Stephens agreed a Napier store returned five pairs of the boots, which meant 29 pairs were unaccounted for.
He agreed he took a pair and others were given away as samples, but he could not account for them all.
Mr Stephens said he had checked that his company was the only one to import the particular model of Proline dive boots.
He did not know whether the boots were also sold in Australia and said he could not stop someone buying a pair over the internet.
Mr Stephens also could not say how many pairs had been parallel imported.
The court earlier heard evidence about hunting gear seized from Macdonald's house on the family farm.
Detective Laurie Howell said he went to the farm last April 15 to discuss hunting equipment belonging to Macdonald.
Mr Howell was shown a pair of tan size nine Lowa hunting boots in the Macdonalds' boot cupboard, which he seized five days later when he returned with a search warrant.
Mr Howell and a colleague also took a large blue Milazo bicycle with a child seat at the back which they had been shown at the initial visit.
The bicycle, which the Crown alleges Macdonald used to travel to and from Mr Guy's driveway on the day he was murdered, was sent off for forensic examination.
Under cross-examination, Mr Howell agreed the soles of the boots were nothing like the impressions found at the scene.
Detective Glen Jackson said hunting gear was found in a box in a walk-in wardrobe, in a cupboard in the laundry and in a garage.
He found a green fleece pack containing two 12 volt spotlight batteries, a headlamp, an empty ammunition pouch, a sleeping mat, a black polypropylene balaclava, camouflage gloves, black woollen fingerless gloves, a camp shower, a bivvy bag, clothing, a water bladder and a quick-dry towel.
Mr Jackson also found a splitting axe.
The trial continues.
