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                                  EXHIBIT 21.1

                           SUBSIDIARIES OF THE COMPANY



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       NAME OF THE SUBSIDIARY           JURISDICTION OF INCORPORATION      NAME UNDER WHICH SUBSIDIARY DOES
                                                                                       BUSINESS

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Select Comfort SC Corporation                     Minnesota               Select Comfort SC Corporation

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Select Comfort Retail Corporation                 Minnesota               Select Comfort Retail Corporation

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Select Comfort Direct Corporation                 Minnesota               Select Comfort Direct Corporation

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Direct Call Centers, Inc.                         Minnesota               Direct Call Centers, Inc.

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selectcomfort.com corporation                     Minnesota               selectcomfort.com corporation

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