EXHIBIT 5.1
                     [Select Comfort Corporation Letterhead]

August 17, 2004


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

RE:     SELECT COMFORT CORPORATION
        REGISTRATION STATEMENT ON FORM S-8

Ladies/Gentlemen:

I have acted as counsel to Select Comfort Corporation,  a Minnesota  corporation
(the  "Company"),  in  connection  with the  registration  by the  Company of an
3,000,000  shares (the "Shares") of common stock,  $.01 par value per share (the
"Common  Stock"),  of the  Company  issuable  under  the  Company's  2004  Stock
Incentive Plan (the "Plan"),  pursuant to a  Registration  Statement on Form S-8
filed with the  Securities  and  Exchange  Commission  on August  17,  2004 (the
"Registration Statement").

In acting as counsel  for the Company and  arriving  at the  opinions  expressed
below,  I have  examined  and relied  upon  originals  or copies,  certified  or
otherwise  identified  to my  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 I have
deemed necessary or appropriate as a basis for the opinions expressed herein. In
connection with my examination,  I have assumed the genuiness of all signatures,
the  authenticity  of all  documents  tendered  to me as  originals,  the  legal
capacity of all natural persons and the conformity to original  documents of all
documents submitted to me as certified or photostatic copies.

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

1.   The Company has the  corporate  authority to issue the Shares in the manner
     and under the terms set forth in the Registration Statement.

2.   The 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.






I 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 I assume no
responsibility as to the applicability  thereto,  or the effect thereon,  of the
laws of any other jurisdiction.

I  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,

/s/ Mark A. Kimball
Senior Vice President and General Counsel





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