EXHIBIT 5.1

                   [Oppenheimer Wolff & Donnelly LLP Letterhead]

January 12, 1999


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

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

Ladies/Gentlemen:

We have acted as counsel to Select Comfort Corporation, a Minnesota 
corporation (the "Company"), in connection with the registration by the 
Company of 2,514,167 shares (collectively, the "Shares") of common stock, 
$.01 par value per share (the "Common Stock") of the Company issuable under 
the Company's 1997 Stock Incentive Plan (the "1997 Plan") and the Company's 
1990 Omnibus Stock Option Plan (the "1990 Plan"), pursuant to a Registration 
Statement on Form S-8 filed with the Securities and Exchange Commission on 
January 12, 1999 (the "Registration Statement").

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

Based on the foregoing, and subject to the qualifications and limitations 
stated herein, it is our 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.



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

We 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,

OPPENHEIMER WOLFF & DONNELLY LLP

/s/ Oppenheimer Wolff & Donnelly LLP


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