Exhibit 31.2

                    Certification by Chief Financial Officer

I, James C. Raabe, certify that:

1.      I have reviewed  this  quarterly  report on Form 10-Q of Select  Comfort
        Corporation;

2.      Based on my knowledge, this report does not contain any untrue statement
        of a material  fact or omit to state a material  fact  necessary to make
        the  statements  made,  in light of the  circumstances  under which such
        statements  were made, not misleading with respect to the period covered
        by this report;

3.      Based on my knowledge,  the financial  statements,  and other  financial
        information  included in this  report,  fairly  present in all  material
        respects the financial  condition,  results of operations and cash flows
        of the registrant as of, and for, the periods presented in this report;

4.      The  registrant's  other  certifying  officer and I are  responsible for
        establishing  and  maintaining  disclosure  controls and  procedures (as
        defined  in  Exchange  Act  Rules   13a-15(e)  and  15d-15(e))  for  the
        registrant and we have:

a)      designed  such  disclosure  controls  and  procedures,  or  caused  such
        disclosure controls and procedures to be designed under our supervision,
        to  ensure  that  material   information  relating  to  the  registrant,
        including its consolidated  subsidiaries,  is made known to us by others
        within  those  entities,  particularly  during  the period in which this
        report is being prepared;

b)      evaluated the effectiveness of the registrant's  disclosure controls and
        procedures  and  presented  in this  report  our  conclusions  about the
        effectiveness of the disclosure  controls and procedures,  as of the end
        of the period covered by this report based on such evaluation; and

c)      disclosed in this report any change in the registrant's internal control
        over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
        15d-15(f))  that  occurred  during the  registrant's  most recent fiscal
        quarter (the registrant's fourth fiscal quarter in the case of an annual
        report)  that  has  materially  affected,  or is  reasonably  likely  to
        materially  affect,  the  registrant's  internal  control over financial
        reporting; and

5.      The registrant's other certifying officer and I have disclosed, based on
        our most recent evaluation of internal control over financial reporting,
        to the  registrant's  auditors and the audit  committee of  registrant's
        board of directors (or persons performing the equivalent functions):

a)      all significant  deficiencies  and material  weaknesses in the design or
        operation  of  internal  control  over  financial  reporting  which  are
        reasonably  likely to  adversely  affect  the  registrant's  ability  to
        record, process, summarize and report financial information; and

b)      any fraud,  whether or not material,  that involves  management or other
        employees  who  have a  significant  role in the  registrant's  internal
        control over financial reporting.

Date:  May 13, 2004


                               /s/ James C. Raabe
                               -------------------------------------------------
                               James C. Raabe
                               Senior Vice President and Chief Financial Officer