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): OCTOBER 7, 2004


                           SELECT COMFORT CORPORATION
             (Exact name of registrant as specified in its charter)


                                    MINNESOTA
         (State or other jurisdiction of incorporation or organization)

        0-25121                                          41-1597886
(Commission File No.)                          (IRS Employer Identification No.)

              6105 Trenton Lane North, Minneapolis, Minnesota 55442
              -----------------------------------------------------
               (Address of principal executive offices) (Zip Code)



                                 (763) 551-7000
                                 --------------
              (Registrant's telephone number, including area code)


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:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))



<PAGE>




ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On October 7, 2004, Select Comfort Corporation issued a press release announcing
preliminary sales results for the third quarter ended October 2, 2004. A copy of
the press release is attached as Exhibit 99.1 to this Current Report on Form
8-K.

ITEM 9.01.

(C)     EXHIBITS.

Exhibit 99.1   Press Release, dated October 7, 2004

In accordance with General Instruction B.2 of Form 8-K, the information in this
Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed "filed"
for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise
subject to the liabilities of that Section. The information in this Current
Report on Form 8-K shall not be incorporated by reference into any registration
statement or other filing under the Securities Act of 1933, as amended, or into
any report or other filing under the Securities Exchange Act of 1934, as
amended, except as otherwise expressly stated in any such filing.


                                    SIGNATURE
                                    ---------

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                                SELECT COMFORT CORPORATION
                                                (Registrant)


Dated:  October 7, 2004                         By:    /s/ Mark A. Kimball
                                                   -----------------------------

                                                Title: Senior Vice President
                                                      --------------------------



                                INDEX TO EXHIBITS

The  exhibit  listed in this index is being  furnished  pursuant to Item 2.02 of
Form 8-K and shall not be deemed "filed" for purposes of the Securities Exchange
Act of 1934, as amended,  or  incorporated  by reference into any document filed
under the Securities Act of 1933, as amended,  or under the Securities  Exchange
Act of 1934,  as  amended,  except  as  otherwise  expressly  stated in any such
filing.

Exhibit No.           Description of Exhibit
-----------           ----------------------
99.1                  Press Release, dated October 7, 2004


                                       2
<PAGE>
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{"company-data": {"conformed-name": "SELECT COMFORT CORP", "cik": "0000827187", "assigned-sic": "2510", "irs-number": "410157886", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-25121", "film-number": "041070386"}, "business-address": {"street1": "6105 TRENTON LANE NORTH", "city": "MINNEAPOLIS", "state": "MN", "zip": "55442", "phone": "7635517000"}}
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): OCTOBER 7, 2004

                           SELECT COMFORT CORPORATION
             (Exact name of registrant as specified in its charter)

                                    MINNESOTA
         (State or other jurisdiction of incorporation or organization)

        0-25121                                          41-1597886
(Commission File No.)                          (IRS Employer Identification No.)

              6105 Trenton Lane North, Minneapolis, Minnesota 55442
              -----------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                                 (763) 551-7000
                                 --------------
              (Registrant's telephone number, including area code)

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:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On October 7, 2004, Select Comfort Corporation issued a press release announcing
preliminary sales results for the third quarter ended October 2, 2004. A copy of
the press release is attached as Exhibit 99.1 to this Current Report on Form
8-K.

ITEM 9.01.

(C)     EXHIBITS.

Exhibit 99.1   Press Release, dated October 7, 2004

In accordance with General Instruction B.2 of Form 8-K, the information in this
Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed "filed"
for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise
subject to the liabilities of that Section. The information in this Current
Report on Form 8-K shall not be incorporated by reference into any registration
statement or other filing under the Securities Act of 1933, as amended, or into
any report or other filing under the Securities Exchange Act of 1934, as
amended, except as otherwise expressly stated in any such filing.

                                    SIGNATURE
                                    ---------

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                                SELECT COMFORT CORPORATION
                                                (Registrant)

Dated:  October 7, 2004                         By:    /s/ Mark A. Kimball
                                                   -----------------------------

                                                Title: Senior Vice President
                                                      --------------------------

                                INDEX TO EXHIBITS

The  exhibit  listed in this index is being  furnished  pursuant to Item 2.02 of
Form 8-K and shall not be deemed "filed" for purposes of the Securities Exchange
Act of 1934, as amended,  or  incorporated  by reference into any document filed
under the Securities Act of 1933, as amended,  or under the Securities  Exchange
Act of 1934,  as  amended,  except  as  otherwise  expressly  stated in any such
filing.

Exhibit No.           Description of Exhibit
-----------           ----------------------
99.1                  Press Release, dated October 7, 2004

                                       2