As filed with the Securities and Exchange Commission on April 9, 2002

================================================================================
                                                      Registration No. 333-_____

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                             -----------------------

                                    FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                             -----------------------

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

              Minnesota                                 41-1597886
   (State or other jurisdiction of                    (I.R.S. Employer
   incorporation or organization)                   Identification No.)

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

                             -----------------------

            SELECT COMFORT CORPORATION PROFIT SHARING AND 401(k) PLAN
                            (Full title of the plan)

                             -----------------------

                                 Mark A. Kimball
                    Senior Vice President and General Counsel
                           Select Comfort Corporation
                             6105 Trenton Lane North
                          Minneapolis, Minnesota 55442
                                 (763) 551-7070
                      (Name, address and telephone number,
                   including area code, of agent for service)

                            -------------------------

        Approximate date of commencement of proposed sale to the public:
           Immediately upon the filing of this Registration Statement
                              --------------------

                         CALCULATION OF REGISTRATION FEE

<TABLE>
 ====================== ============== =========================== ======================== ================
  Title of securities    Amount to be      Proposed maximum            Proposed maximum         Amount of
   to be registered     registered (1) offering price per unit (2) aggregate offering price registration fee
 ---------------------- -------------- --------------------------- ------------------------ ----------------
<S>                         <C>                   <C>                     <C>                    <C>
 Common Stock, par          400,000               $3.96                   $1,584,000             $145.73
 value $.01 per share
 ====================== ============== =========================== ======================== ================
</TABLE>

(1) Represents  an increase in the total number of shares  reserved for issuance
    under the Select Comfort Corporation Profit Sharing and 401(k) Plan. 100,000
    shares have been  previously  registered  under a registration  statement on
    Form S-8 (File No.  333-79157).  In addition,  pursuant to Rule 416(c) under
    the Securities  Act of 1933, as amended,  this  registration  statement also
    covers an  indeterminate  amount of interests to be offered or sold pursuant
    to the plan and includes an indeterminate  number of additional  shares that
    may be offered and sold as a result of anti-dilution provisions described in
    the plan.

(2) Estimated  pursuant to Rule 457(c) under the  Securities  Act solely for the
    purpose of  calculating  the amount of the  registration  fee,  based on the
    average  between the high and low sales  prices of Select  Comfort's  common
    stock on April 3, 2002 on the  over-the-counter  market,  as reported by the
    Nasdaq National Market.

================================================================================
<PAGE>


                    STATEMENT UNDER GENERAL INSTRUCTION E --
                      REGISTRATION OF ADDITIONAL SECURITIES

     The registrant, Select Comfort Corporation, previously filed a registration
statement on Form S-8 with the Securities and Exchange  Commission (SEC File No.
333-79157)  in  connection  with the  registration  of 100,000  shares of Select
Comfort  common stock to be issued under the Select Comfort  Corporation  Profit
Sharing and 401(k) Plan.

     Pursuant to General Instruction E of Form S-8, this registration  statement
is filed by Select  Comfort  solely to register an additional  400,000 shares of
Select  Comfort  common stock  reserved for  issuance  under the Select  Comfort
Corporation  Profit  Sharing and 401(k)  Plan.  Pursuant to  Instruction  E, the
contents of Select Comfort's previously filed registration statement on Form S-8
(SEC File No.  333-79157),  including without  limitation  periodic reports that
Select Comfort has filed,  or will file,  after this  registration  statement to
maintain current  information about Select Comfort,  are hereby  incorporated by
reference into this registration  statement pursuant to General Instruction E of
Form S-8.

     In addition,  the following  documents  previously filed (File No. 0-25121)
with the Securities and Exchange  Commission pursuant to the Securities Exchange
Act of 1934 (the "Exchange Act") are, as of their respective dates, incorporated
by reference in this registration statement:

          (a) The Annual Report on Form 10-K of Select Comfort  Corporation  for
     the fiscal year ended  December 29, 2001 (which  incorporates  by reference
     certain portions of Select Comfort's  definitive proxy statement for Select
     Comfort's 2002 Annual Meeting of Shareholders);

          (b) All other  reports  filed  pursuant to Section 13 (a) or 15 (d) of
     the  Exchange  Act since the end of the fiscal  year  covered by the Annual
     Report referred to in (a) above; and

          (c) The  description of Select  Comfort's  common stock contained in a
     registration  statement  filed pursuant to the Exchange Act,  together with
     any   amendments  or  reports  filed  for  the  purpose  of  updating  that
     description.

     In addition,  all documents filed by Select Comfort pursuant to Sections 13
(a),  13  (c),  14,  or 15 (d) of the  Exchange  Act  after  the  date  of  this
registration statement and before the filing of a post-effective  amendment that
indicates  that all  shares of common  stock  offered  have been  sold,  or that
deregisters all shares of common stock then remaining unsold, shall be deemed to
be  incorporated  by  reference  in,  and to be a  part  of,  this  registration
statement from the date of filing of those documents.

     Any  statement  contained  in a  document  incorporated  (or  deemed  to be
incorporated) by reference herein,  shall be deemed to be modified or superseded
for purposes of this registration statement to the extent that such statement is
modified or superseded by any other  subsequently  filed  document that is or is
deemed to be  incorporated  by reference  herein.  Any  statement so modified or
superseded  shall  not be  deemed,  except  as so  modified  or  superseded,  to
constitute a part of this registration statement.



<PAGE>

                                     Part II

                              INFORMATION REQUIRED
                          IN THE REGISTRATION STATEMENT

Item 8. Exhibits.

EXHIBIT NO.

5.1       Opinion of Oppenheimer Wolff & Donnelly LLP (filed herewith).

23.1      Consent of KPMG LLP (filed herewith).

23.2      Consent of Oppenheimer Wolff & Donnelly LLP (included in Exhibit 5.1).

24.1      Power of Attorney (included on page 6 of this Registration Statement).

     The Registrant hereby undertakes that it will submit or have submitted in a
timely manner the Plan and any amendment thereto to the Internal Revenue Service
for  purposes of  obtaining a  determination  letter that the Plan is  qualified
under Section 401 of the Internal Revenue Code of 1986, as amended, and has made
or will make all changes  required by the Internal  Revenue  Service in order to
qualify the Plan.



<PAGE>

                                   SIGNATURES

     Pursuant to the  requirements of the Securities Act of 1933, the registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  of  filing  on Form  S-8 and has  duly  caused  this  registration
statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized, in the City of Minneapolis, State of Minnesota, on April 9, 2002.

                                SELECT COMFORT CORPORATION

                                By: /s/ William R. McLaughlin
                                   ---------------------------------------------
                                    William R. McLaughlin
                                    President and Chief Executive Officer
                                    (principal executive officer)


                                By: /s/ James C. Raabe
                                   ---------------------------------------------
                                    James C. Raabe
                                    Chief Financial Officer
                                    (principal financial and accounting officer)

                                POWER OF ATTORNEY

     Each person whose signature  appears below constitutes and appoints William
R.  McLaughlin and James C. Raabe,  and each of them, his or her true and lawful
attorney-in-fact  and agent with full powers of substitution and resubstitution,
for and in his or her name, place and stead, in any and all capacities,  to sign
any or all amendments (including post-effective amendments) to this registration
statement,  and to file the same, with all exhibits thereto, and other documents
in connection therewith,  with the Securities and Exchange Commission,  granting
unto said  attorney-in-fact and agent full power and authority to do and perform
each and every act and thing  requisite or necessary to be done in and about the
premises, as fully to all intents and purposes as he or she might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent
or his substitute or substitutes,  may lawfully do or cause to be done by virtue
thereof.

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
registration statement has been signed on April 9, 2002 by the following persons
in the capacities indicated.

SIGNATURE                                  TITLE

        /s/ Patrick A. Hopf               Chairman of the Board
-----------------------------------
Patrick A. Hopf

        /s/ William R. McLaughlin         President and Chief Executive Officer
-----------------------------------       and Director
William R. McLaughlin

        /s/ Thomas J. Albani              Director
-----------------------------------
Thomas J. Albani

        /s/ Christopher P. Kirchen        Director
-----------------------------------
Christopher P. Kirchen

        /s/ David T. Kollat               Director
-----------------------------------
David T. Kollat


<PAGE>

        /s/ Ervin R. Shames               Director
-----------------------------------
Ervin R. Shames

        /s/ Jean-Michel Valette           Director
-----------------------------------
Jean-Michel Valette


     Pursuant to the requirements of the Securities Act of 1933, the persons who
administer  the Select Comfort  Corporation  Profit Sharing and 401(k) Plan have
duly  caused this  registration  statement  to be signed on their  behalf by the
undersigned,  thereunto duly  authorized,  in the City of Minneapolis,  State of
Minnesota, on April 9, 2002.

                                SELECT COMFORT CORPORATION
                                PROFIT SHARING AND 401(k) PLAN

                                By: /s/ Thomas F. Masloski, Jr.
                                   ---------------------------------------------
                                    Thomas F. Masloski, Jr.
                                    Director of Compensation and Benefits



<PAGE>

                           SELECT COMFORT CORPORATION
                       REGISTRATION STATEMENT ON FORM S-8

                                INDEX TO EXHIBITS


  NO.                        ITEM                       METHOD OF FILING

5.1   Opinion of Oppenheimer Wolff & Donnelly LLP....Filed herewith.

23.1  Consent of KPMG LLP............................Filed herewith.

23.2  Consent of Oppenheimer Wolff & Donnelly LLP....Included in Exhibit 5.1.

24.1  Power of Attorney..............................Included on the signature
                                                     page to this registration
                                                     statement.





<PAGE>

                                                                     Exhibit 5.1
                  [Oppenheimer Wolff & Donnelly LLP Letterhead]

April 9, 2002


Select Comfort Corporation
6105 Trenton Lane North, Suite 100
Minneapolis, Minnesota  55442

Re:     Select Comfort Corporation
        Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to Select Comfort Corporation,  a Minnesota corporation
(the  "Company"),  in connection  with the  registration  by the Company of: (a)
400,000 shares (collectively,  the "Shares") of common stock, par value $.01 per
share (the "Common Stock") of the Company,  and (b) an  indeterminate  amount of
plan interests (the "Interests") issuable under the Company's Profit Sharing and
401(k) Plan (the "Plan"), pursuant to a registration statement on Form S-8 filed
with the Securities and Exchange  Commission on April 9, 2002 (the "Registration
Statement").  We understand  that it is the Company's  intention that the Shares
will  either  be issued by the  Company  (the  "Original  Issuance  Shares")  or
purchased  by the  Plan  Trustee  on the open  market  (the  "Previously  Issued
Shares").

In acting as counsel  for the Company and  arriving  at the  opinions  expressed
below,  we have  examined  and relied upon  originals  or copies,  certified  or
otherwise  identified  to our  satisfaction,  of such  records  of the  Company,
agreements and other instruments,  certificates of officers and  representatives
of the Company,  certificates of public officials and other documents as we have
deemed necessary or appropriate as a basis for the opinions expressed herein. In
connection  with  our  examination,  we  have  assumed  the  genuineness  of all
signatures,  the authenticity of all documents tendered to us as originals,  the
legal capacity of all natural  persons and the conformity to original  documents
of all documents submitted to us as certified or photostatic copies.

Based on the foregoing, and subject to the qualifications and limitations stated
herein, it is our opinion that:

1.  The Company  has the  corporate  authority  to issue the  Original  Issuance
    Shares in the  manner  and  under  the  terms set forth in the  Registration
    Statement.  The Original Issuance Shares have been duly authorized and, when
    issued,  delivered and paid for in accordance  with the Plan as set forth in
    the  Registration  Statement,   will  be  validly  issued,  fully  paid  and
    nonassessable.

2.  The Company  had the  corporate  authority  to issue the  Previously  Issued
    Shares.  The  Previously  Issued Shares have been duly  authorized and shall
    continue  to be validly  issued,  fully paid and  nonassessable  after being
    purchased in the open market transactions.


<PAGE>

3.  The Interests,  when issued,  delivered and paid for in accordance  with the
    Plan as set forth in the  Registration  Statement,  will be validly  issued,
    fully paid and non-assessable.

We  express  no  opinion  with  respect to laws other than those of the State of
Minnesota and the federal laws of the United States of America, and we assume no
responsibility as to the applicability  thereto,  or the effect thereon,  of the
laws of any other jurisdiction.

We  hereby  consent  to  the  filing  of  this  opinion  as  Exhibit  5.1 to the
Registration Statement and to its use as part of the Registration Statement.

Very truly yours,

OPPENHEIMER WOLFF & DONNELLY LLP

/s/ Oppenheimer Wolff & Donnelly LLP


<PAGE>

                                                                    Exhibit 23.1


The Board of Directors
Select Comfort Corporation

We consent to the use of our reports incorporated herein by reference and to the
reference  to  our  firm  under  the  heading  "Incorporation  of  Documents  by
Reference" in this Registration Statement on Form S-8.

                                    KPMG LLP

                                    /s/ KPMG LLP

Minneapolis, Minnesota
April 9, 2002




<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": "S-8", "act": "33", "file-number": "333-85914", "film-number": "02606107"}, "business-address": {"street1": "6105 TRENTON LANE NORTH", "city": "MINNEAPOLIS", "state": "MN", "zip": "55442", "phone": "7635517000"}}
As filed with the Securities and Exchange Commission on April 9, 2002

================================================================================
                                                      Registration No. 333-_____

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                             -----------------------

                                    FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                             -----------------------

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

              Minnesota                                 41-1597886
   (State or other jurisdiction of                    (I.R.S. Employer
   incorporation or organization)                   Identification No.)

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

                             -----------------------

            SELECT COMFORT CORPORATION PROFIT SHARING AND 401(k) PLAN
                            (Full title of the plan)

                             -----------------------

                                 Mark A. Kimball
                    Senior Vice President and General Counsel
                           Select Comfort Corporation
                             6105 Trenton Lane North
                          Minneapolis, Minnesota 55442
                                 (763) 551-7070
                      (Name, address and telephone number,
                   including area code, of agent for service)

                            -------------------------

        Approximate date of commencement of proposed sale to the public:
           Immediately upon the filing of this Registration Statement
                              --------------------

                         CALCULATION OF REGISTRATION FEE

 ====================== ============== =========================== ======================== ================
  Title of securities    Amount to be      Proposed maximum            Proposed maximum         Amount of
   to be registered     registered (1) offering price per unit (2) aggregate offering price registration fee
 ---------------------- -------------- --------------------------- ------------------------ ----------------
Common Stock, par          400,000               $3.96                   $1,584,000             $145.73
 value $.01 per share
 ====================== ============== =========================== ======================== ================
(1) Represents  an increase in the total number of shares  reserved for issuance
    under the Select Comfort Corporation Profit Sharing and 401(k) Plan. 100,000
    shares have been  previously  registered  under a registration  statement on
    Form S-8 (File No.  333-79157).  In addition,  pursuant to Rule 416(c) under
    the Securities  Act of 1933, as amended,  this  registration  statement also
    covers an  indeterminate  amount of interests to be offered or sold pursuant
    to the plan and includes an indeterminate  number of additional  shares that
    may be offered and sold as a result of anti-dilution provisions described in
    the plan.

(2) Estimated  pursuant to Rule 457(c) under the  Securities  Act solely for the
    purpose of  calculating  the amount of the  registration  fee,  based on the
    average  between the high and low sales  prices of Select  Comfort's  common
    stock on April 3, 2002 on the  over-the-counter  market,  as reported by the
    Nasdaq National Market.

================================================================================
STATEMENT UNDER GENERAL INSTRUCTION E --
                      REGISTRATION OF ADDITIONAL SECURITIES

     The registrant, Select Comfort Corporation, previously filed a registration
statement on Form S-8 with the Securities and Exchange  Commission (SEC File No.
333-79157)  in  connection  with the  registration  of 100,000  shares of Select
Comfort  common stock to be issued under the Select Comfort  Corporation  Profit
Sharing and 401(k) Plan.

     Pursuant to General Instruction E of Form S-8, this registration  statement
is filed by Select  Comfort  solely to register an additional  400,000 shares of
Select  Comfort  common stock  reserved for  issuance  under the Select  Comfort
Corporation  Profit  Sharing and 401(k)  Plan.  Pursuant to  Instruction  E, the
contents of Select Comfort's previously filed registration statement on Form S-8
(SEC File No.  333-79157),  including without  limitation  periodic reports that
Select Comfort has filed,  or will file,  after this  registration  statement to
maintain current  information about Select Comfort,  are hereby  incorporated by
reference into this registration  statement pursuant to General Instruction E of
Form S-8.

     In addition,  the following  documents  previously filed (File No. 0-25121)
with the Securities and Exchange  Commission pursuant to the Securities Exchange
Act of 1934 (the "Exchange Act") are, as of their respective dates, incorporated
by reference in this registration statement:

          (a) The Annual Report on Form 10-K of Select Comfort  Corporation  for
     the fiscal year ended  December 29, 2001 (which  incorporates  by reference
     certain portions of Select Comfort's  definitive proxy statement for Select
     Comfort's 2002 Annual Meeting of Shareholders);

          (b) All other  reports  filed  pursuant to Section 13 (a) or 15 (d) of
     the  Exchange  Act since the end of the fiscal  year  covered by the Annual
     Report referred to in (a) above; and

          (c) The  description of Select  Comfort's  common stock contained in a
     registration  statement  filed pursuant to the Exchange Act,  together with
     any   amendments  or  reports  filed  for  the  purpose  of  updating  that
     description.

     In addition,  all documents filed by Select Comfort pursuant to Sections 13
(a),  13  (c),  14,  or 15 (d) of the  Exchange  Act  after  the  date  of  this
registration statement and before the filing of a post-effective  amendment that
indicates  that all  shares of common  stock  offered  have been  sold,  or that
deregisters all shares of common stock then remaining unsold, shall be deemed to
be  incorporated  by  reference  in,  and to be a  part  of,  this  registration
statement from the date of filing of those documents.

     Any  statement  contained  in a  document  incorporated  (or  deemed  to be
incorporated) by reference herein,  shall be deemed to be modified or superseded
for purposes of this registration statement to the extent that such statement is
modified or superseded by any other  subsequently  filed  document that is or is
deemed to be  incorporated  by reference  herein.  Any  statement so modified or
superseded  shall  not be  deemed,  except  as so  modified  or  superseded,  to
constitute a part of this registration statement.
Part II

                              INFORMATION REQUIRED
                          IN THE REGISTRATION STATEMENT

Item 8. Exhibits.

EXHIBIT NO.

5.1       Opinion of Oppenheimer Wolff & Donnelly LLP (filed herewith).

23.1      Consent of KPMG LLP (filed herewith).

23.2      Consent of Oppenheimer Wolff & Donnelly LLP (included in Exhibit 5.1).

24.1      Power of Attorney (included on page 6 of this Registration Statement).

     The Registrant hereby undertakes that it will submit or have submitted in a
timely manner the Plan and any amendment thereto to the Internal Revenue Service
for  purposes of  obtaining a  determination  letter that the Plan is  qualified
under Section 401 of the Internal Revenue Code of 1986, as amended, and has made
or will make all changes  required by the Internal  Revenue  Service in order to
qualify the Plan.
SIGNATURES

     Pursuant to the  requirements of the Securities Act of 1933, the registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  of  filing  on Form  S-8 and has  duly  caused  this  registration
statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized, in the City of Minneapolis, State of Minnesota, on April 9, 2002.

                                SELECT COMFORT CORPORATION

                                By: /s/ William R. McLaughlin
                                   ---------------------------------------------
                                    William R. McLaughlin
                                    President and Chief Executive Officer
                                    (principal executive officer)

                                By: /s/ James C. Raabe
                                   ---------------------------------------------
                                    James C. Raabe
                                    Chief Financial Officer
                                    (principal financial and accounting officer)

                                POWER OF ATTORNEY

     Each person whose signature  appears below constitutes and appoints William
R.  McLaughlin and James C. Raabe,  and each of them, his or her true and lawful
attorney-in-fact  and agent with full powers of substitution and resubstitution,
for and in his or her name, place and stead, in any and all capacities,  to sign
any or all amendments (including post-effective amendments) to this registration
statement,  and to file the same, with all exhibits thereto, and other documents
in connection therewith,  with the Securities and Exchange Commission,  granting
unto said  attorney-in-fact and agent full power and authority to do and perform
each and every act and thing  requisite or necessary to be done in and about the
premises, as fully to all intents and purposes as he or she might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent
or his substitute or substitutes,  may lawfully do or cause to be done by virtue
thereof.

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
registration statement has been signed on April 9, 2002 by the following persons
in the capacities indicated.

SIGNATURE                                  TITLE

        /s/ Patrick A. Hopf               Chairman of the Board
-----------------------------------
Patrick A. Hopf

        /s/ William R. McLaughlin         President and Chief Executive Officer
-----------------------------------       and Director
William R. McLaughlin

        /s/ Thomas J. Albani              Director
-----------------------------------
Thomas J. Albani

        /s/ Christopher P. Kirchen        Director
-----------------------------------
Christopher P. Kirchen

        /s/ David T. Kollat               Director
-----------------------------------
David T. Kollat
/s/ Ervin R. Shames               Director
-----------------------------------
Ervin R. Shames

        /s/ Jean-Michel Valette           Director
-----------------------------------
Jean-Michel Valette

     Pursuant to the requirements of the Securities Act of 1933, the persons who
administer  the Select Comfort  Corporation  Profit Sharing and 401(k) Plan have
duly  caused this  registration  statement  to be signed on their  behalf by the
undersigned,  thereunto duly  authorized,  in the City of Minneapolis,  State of
Minnesota, on April 9, 2002.

                                SELECT COMFORT CORPORATION
                                PROFIT SHARING AND 401(k) PLAN

                                By: /s/ Thomas F. Masloski, Jr.
                                   ---------------------------------------------
                                    Thomas F. Masloski, Jr.
                                    Director of Compensation and Benefits
SELECT COMFORT CORPORATION
                       REGISTRATION STATEMENT ON FORM S-8

                                INDEX TO EXHIBITS

  NO.                        ITEM                       METHOD OF FILING

5.1   Opinion of Oppenheimer Wolff & Donnelly LLP....Filed herewith.

23.1  Consent of KPMG LLP............................Filed herewith.

23.2  Consent of Oppenheimer Wolff & Donnelly LLP....Included in Exhibit 5.1.

24.1  Power of Attorney..............................Included on the signature
                                                     page to this registration
                                                     statement.
Exhibit 5.1
                  [Oppenheimer Wolff & Donnelly LLP Letterhead]

April 9, 2002

Select Comfort Corporation
6105 Trenton Lane North, Suite 100
Minneapolis, Minnesota  55442

Re:     Select Comfort Corporation
        Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to Select Comfort Corporation,  a Minnesota corporation
(the  "Company"),  in connection  with the  registration  by the Company of: (a)
400,000 shares (collectively,  the "Shares") of common stock, par value $.01 per
share (the "Common Stock") of the Company,  and (b) an  indeterminate  amount of
plan interests (the "Interests") issuable under the Company's Profit Sharing and
401(k) Plan (the "Plan"), pursuant to a registration statement on Form S-8 filed
with the Securities and Exchange  Commission on April 9, 2002 (the "Registration
Statement").  We understand  that it is the Company's  intention that the Shares
will  either  be issued by the  Company  (the  "Original  Issuance  Shares")  or
purchased  by the  Plan  Trustee  on the open  market  (the  "Previously  Issued
Shares").

In acting as counsel  for the Company and  arriving  at the  opinions  expressed
below,  we have  examined  and relied upon  originals  or copies,  certified  or
otherwise  identified  to our  satisfaction,  of such  records  of the  Company,
agreements and other instruments,  certificates of officers and  representatives
of the Company,  certificates of public officials and other documents as we have
deemed necessary or appropriate as a basis for the opinions expressed herein. In
connection  with  our  examination,  we  have  assumed  the  genuineness  of all
signatures,  the authenticity of all documents tendered to us as originals,  the
legal capacity of all natural  persons and the conformity to original  documents
of all documents submitted to us as certified or photostatic copies.

Based on the foregoing, and subject to the qualifications and limitations stated
herein, it is our opinion that:

1.  The Company  has the  corporate  authority  to issue the  Original  Issuance
    Shares in the  manner  and  under  the  terms set forth in the  Registration
    Statement.  The Original Issuance Shares have been duly authorized and, when
    issued,  delivered and paid for in accordance  with the Plan as set forth in
    the  Registration  Statement,   will  be  validly  issued,  fully  paid  and
    nonassessable.

2.  The Company  had the  corporate  authority  to issue the  Previously  Issued
    Shares.  The  Previously  Issued Shares have been duly  authorized and shall
    continue  to be validly  issued,  fully paid and  nonassessable  after being
    purchased in the open market transactions.
3.  The Interests,  when issued,  delivered and paid for in accordance  with the
    Plan as set forth in the  Registration  Statement,  will be validly  issued,
    fully paid and non-assessable.

We  express  no  opinion  with  respect to laws other than those of the State of
Minnesota and the federal laws of the United States of America, and we assume no
responsibility as to the applicability  thereto,  or the effect thereon,  of the
laws of any other jurisdiction.

We  hereby  consent  to  the  filing  of  this  opinion  as  Exhibit  5.1 to the
Registration Statement and to its use as part of the Registration Statement.

Very truly yours,

OPPENHEIMER WOLFF & DONNELLY LLP

/s/ Oppenheimer Wolff & Donnelly LLP
Exhibit 23.1

The Board of Directors
Select Comfort Corporation

We consent to the use of our reports incorporated herein by reference and to the
reference  to  our  firm  under  the  heading  "Incorporation  of  Documents  by
Reference" in this Registration Statement on Form S-8.

                                    KPMG LLP

                                    /s/ KPMG LLP

Minneapolis, Minnesota
April 9, 2002