EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors of Select Comfort Corporation:

We consent to  incorporation  by reference in the  Registration  Statement  (No.
333-85914) on Form S-8 of Select Comfort Corporation,  of our report dated April
30, 2004,  relating to the  statements  of net assets  available for benefits of
Select  Comfort Profit Sharing and 401(k) Plan as of December 31, 2003 and 2002,
the related  statements of changes in net assets  available for benefits for the
years then ended, and the related supplemental schedule as of December 31, 2003,
which  report  appears in the annual  report on Form 11-K of the Select  Comfort
Corporation Profit Sharing and 401(k) Plan for the year ended December 31, 2003.


                                                   /s/ KPMG LLP
Minneapolis, Minnesota
June 28, 2004