EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Select Comfort Corporation:


We consent to incorporation by reference in the registration  statements on Form
S-8 (No. 333-70493,  No. 333-79157,  No. 333-80755, and No. 333-84329) of Select
Comfort Corporation, of our reports dated February 2, 2001, except as to Notes 1
and 10 which are as of April 12,  2001,  relating  to the  consolidated  balance
sheets of Select Comfort Corporation and subsidiaries,  as of December 30, 2000,
and January 1, 2000,  and the related  consolidated  statements  of  operations,
shareholders' equity and cash flows and the related financial statement schedule
for each of the fiscal years in the  three-year  period ended December 30, 2000,
which  reports  appear in the  Annual  Report  on Form  10-K of  Select  Comfort
Corporation for the fiscal year ended December 30, 2000.

Our report dated  February 2, 2001,  except as to Notes 1 and 10 which are as of
April 12, 2001,  contains an explanatory  paragraph that states that the Company
has  negative  cash flows that  raises  substantial  doubt  about its ability to
continue as a going concern. The consolidated financial statements and financial
statement  schedule do not include any  adjustments  that might  result from the
outcome of this uncertainty.

                                  /s/ KPMG LLP

Minneapolis, Minnesota
April 16, 2001