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      Form 8k 122005 GE
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      STATES</strong></font></div>
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      AND EXCHANGE COMMISSION</strong></font></div>
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      D.C. 20549</strong></font></div>
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      8-K</strong></font></div>
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      REPORT</strong></font></div>
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      TO SECTION 13 OR 15(d) OF</strong></font></div>
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      SECURITIES EXCHANGE ACT OF 1934</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      Report (Date of earliest event reported): </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>December
      14, 2005</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><img src="logo.jpg" alt="corporate logo"><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SELECT
      COMFORT CORPORATION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exact
      name of registrant as specified in its charter</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      other jurisdiction of incorporation or organization)</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
                File No.)</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(IRS
                Employer Identification No.)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>6105
      Trenton Lane North, Minneapolis, Minnesota 55442</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      of principal executive offices)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
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      551-7000</u></font></div>
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      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:</font></div>
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      ]
      Written communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font></div>
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      ]
      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font></div>
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      ]
      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b))</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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      ]
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
      1.01.&#160; ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      December 14, 2005, Select Comfort Corporation and its wholly owned subsidiary
      Select Comfort Retail Corporation (collectively, the &#8220;Company&#8221;) entered into an
      Amended and Restated Private Label Consumer Credit Card Program Agreement (the
      &#8220;Consumer Credit Agreement&#8221;) with GE Money Bank (&#8220;GE&#8221;). The Consumer Credit
      Agreement modifies and extends a prior agreement between the Company and GE
      under which GE has been offering our qualified customers revolving credit terms
      to finance purchases of our products. The prior agreement was scheduled to
      expire in June of 2006. The Consumer Credit Agreement now runs through February
      15, 2011, subject to automatic extension for additional two-year terms unless
      either party gives notice of termination at least 12 months prior to the end
      of
      the then-current term, and in each case subject to earlier termination upon
      certain events.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Under
      the
      Consumer Credit Agreement, consistent with the prior agreement, GE sets the
      minimum acceptable credit ratings for qualified customers, the interest rates,
      fees and all other terms and conditions of the customer accounts, including
      collection policies and procedures, and is the owner of the accounts.
</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      connection with all purchases financed under these arrangements, GE pays us
      an
      amount equal to the total amount of such purchases, less promotional related
      discounts. Consistent with the terms of the prior agreement, we could be liable
      to GE for charge-backs arising out of (i) any breach by us of our warranties
      relating to the underlying sale transaction or (ii) any failure on our part
      to
      comply with applicable operating procedures under the facility. We are not
      liable to GE for credit losses arising out of our customers&#8217; credit
      defaults.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Under
      the
      prior agreement, we were obligated to purchase, or to find a purchaser for,
      GE&#8217;s
      portfolio of accounts generated under the program if we replaced GE with another
      provider. Under the new Consumer Credit Agreement, we have the right, but not
      the obligation, to purchase the portfolio upon termination of the
      agreement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
      have
      the right to terminate the Consumer Credit Agreement in order to manage the
      program internally at any time after the first three years under the new
      Consumer Credit Agreement.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -22.5pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
      9.01. FINANCIAL STATEMENTS AND EXHIBITS</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -22.5pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(c)<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibits.</strong></font></div>
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              <div style="MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                Exhibit 10.1</font></div>
            </td>
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amended
              and Restated Private Label Consumer Credit Card Program Agreement dated
              as
              of December 14, 2005 by and between GE Money Bank and Select Comfort
              Corporation and Select Comfort Retail Corporation [Portions of this
              Exhibit have been omitted pursuant to a request for confidential treatment
              and have been filed separately with the
              Commission.]</font></td>
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      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.</font></div>
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                COMFORT CORPORATION</strong></font></div>
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            <td align="justify" valign="top" width="40%" style="BORDER-BOTTOM: medium none">&#160;</td>
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                December 20, 2005</font></div>
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                /s/ Mark A. Kimball</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Senior
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[{"type": "8-K", "sequence": "1", "filename": "form8k122005.htm", "description": "FORM 8K 122005 GE", "secsgml_size_bytes": 31506}]
{"company-data": {"conformed-name": "SELECT COMFORT CORP", "cik": "0000827187", "assigned-sic": "2510", "irs-number": "411597886", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-25121", "film-number": "051275811"}, "business-address": {"street1": "6105 TRENTON LANE NORTH", "city": "MINNEAPOLIS", "state": "MN", "zip": "55442", "phone": "7635517000"}, "mail-address": {"street1": "6105 TRENTON LANE NORTH", "city": "MINNEAPOLIS", "state": "MN", "zip": "55442"}}
Form 8k 122005 GE
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):
December
      14, 2005
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
      1.01.  ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT.
On
      December 14, 2005, Select Comfort Corporation and its wholly owned subsidiary
      Select Comfort Retail Corporation (collectively, the "Company") entered into an
      Amended and Restated Private Label Consumer Credit Card Program Agreement (the
      "Consumer Credit Agreement") with GE Money Bank ("GE"). The Consumer Credit
      Agreement modifies and extends a prior agreement between the Company and GE
      under which GE has been offering our qualified customers revolving credit terms
      to finance purchases of our products. The prior agreement was scheduled to
      expire in June of 2006. The Consumer Credit Agreement now runs through February
      15, 2011, subject to automatic extension for additional two-year terms unless
      either party gives notice of termination at least 12 months prior to the end
      of
      the then-current term, and in each case subject to earlier termination upon
      certain events.
Under
      the
      Consumer Credit Agreement, consistent with the prior agreement, GE sets the
      minimum acceptable credit ratings for qualified customers, the interest rates,
      fees and all other terms and conditions of the customer accounts, including
      collection policies and procedures, and is the owner of the accounts.
In
      connection with all purchases financed under these arrangements, GE pays us
      an
      amount equal to the total amount of such purchases, less promotional related
      discounts. Consistent with the terms of the prior agreement, we could be liable
      to GE for charge-backs arising out of (i) any breach by us of our warranties
      relating to the underlying sale transaction or (ii) any failure on our part
      to
      comply with applicable operating procedures under the facility. We are not
      liable to GE for credit losses arising out of our customers' credit
      defaults.
Under
      the
      prior agreement, we were obligated to purchase, or to find a purchaser for,
      GE's
      portfolio of accounts generated under the program if we replaced GE with another
      provider. Under the new Consumer Credit Agreement, we have the right, but not
      the obligation, to purchase the portfolio upon termination of the
      agreement.
We
      have
      the right to terminate the Consumer Credit Agreement in order to manage the
      program internally at any time after the first three years under the new
      Consumer Credit Agreement.
ITEM
      9.01. FINANCIAL STATEMENTS AND EXHIBITS
(c)
Exhibits.
Exhibit 10.1
Amended
              and Restated Private Label Consumer Credit Card Program Agreement dated
              as
              of December 14, 2005 by and between GE Money Bank and Select Comfort
              Corporation and Select Comfort Retail Corporation [Portions of this
              Exhibit have been omitted pursuant to a request for confidential treatment
              and have been filed separately with the
              Commission.]
2
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:
                December 20, 2005
By: 
                /s/ Mark A. Kimball
Title:
Senior
                Vice President
3