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:  November 12, 2004


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




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