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,  and No.  333-74876)  of  Select  Comfort
Corporation, of our reports dated January 31, 2002, relating to the consolidated
balance sheets of Select Comfort  Corporation and  subsidiaries,  as of December
29, 2001,  and December 30, 2000,  and the related  consolidated  statements  of
operations,  shareholders'  equity  and cash  flows  and the  related  financial
statement schedule for each of the years in the three-year period ended December
29,  2001,  which  reports  appear in the  Annual  Report on Form 10-K of Select
Comfort Corporation for the fiscal year ended December 29, 2001.


                                                   /s/ KPMG LLP


Minneapolis, Minnesota
March 25, 2002