<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001014022</cik>
        <entityName>SIMMONS BEDDING CO</entityName>
        <issuerAddress>
            <street1>ONE CONCOURSE PARKWAY SUITE 800</street1>
            <city>ATLANTA</city>
            <stateOrCountry>GA</stateOrCountry>
            <zipCode>30328</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>7705127700</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>SIMMONS CO /GA/</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>S.</middleName>
                <lastName>Creekmuir</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dominick</firstName>
                <middleName>A.</middleName>
                <lastName>Azevedo</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen.</firstName>
                <middleName>G</middleName>
                <lastName>Fendrich</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristen</firstName>
                <middleName>K.</middleName>
                <lastName>McGuffey</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <middleName>F.</middleName>
                <lastName>Oakhill</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kimberly</firstName>
                <middleName>A.</middleName>
                <lastName>Samon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <middleName>F.</middleName>
                <lastName>Chambless</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Norman</firstName>
                <lastName>Axelrod</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <lastName>Claerhout</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <lastName>Hirshorn</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Romeo</firstName>
                <lastName>Leemrijse</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Nav</firstName>
                <lastName>Rahemtullah</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bennett</firstName>
                <lastName>Rosenthal</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>E.</firstName>
                <middleName>Richard</middleName>
                <lastName>Yulman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Burton</firstName>
                <lastName>Kaplan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>ONE CONCOURSE PARKWAY</street1>
                <street2>SUITE 800</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30328</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-01-20</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>425000000</totalOfferingAmount>
            <totalAmountSold>425000000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>85</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>SIMMONS BEDDING CO</issuerName>
                <signatureName>William Creekmuir</signatureName>
                <nameOfSigner>William Creekmuir</nameOfSigner>
                <signatureTitle>Chief Financial Officer</signatureTitle>
                <signatureDate>2010-01-22</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
