8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION


                             WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT


                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934


         Date of Report (Date of earliest event reported): APRIL 8, 2004


                           SELECT COMFORT CORPORATION
             (Exact name of registrant as specified in its charter)


                                    MINNESOTA
         (State or other jurisdiction of incorporation or organization)

           0-25121                                         41-1597886
   (Commission File No.)                       (IRS Employer Identification No.)

              6105 Trenton Lane North, Minneapolis, Minnesota 55442
              -----------------------------------------------------
               (Address of principal executive offices) (Zip Code)



                                 (763) 551-7000
              (Registrant's telephone number, including area code)









ITEM 12.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On April 8, 2004, Select Comfort Corporation issued a press release announcing
preliminary sales results for the first quarter ended April 3, 2004. A copy of
the press release is attached as Exhibit 99.1 to this Current Report on Form
8-K.

The information in this Current Report on Form 8-K, including the attached press
release, is being furnished, and not filed, for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended, and is not subject to the
liabilities of that Section. The information in this Current Report on Form 8-K
shall not be incorporated by reference into any registration statement or other
filing under the Securities Act of 1933, as amended, or into any report or other
filing under the Securities Exchange Act of 1934, as amended, except as
otherwise expressly stated in any such filing.


                                    SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                       SELECT COMFORT CORPORATION
                                       (Registrant)


Dated:  April 8, 2004                  By:    /s/Mark A. Kimball
                                          --------------------------------------

                                       Title: Senior Vice President
                                             -----------------------------------



                                INDEX TO EXHIBITS

The exhibit listed in this index is being furnished pursuant to Item 12 of Form
8-K and shall not be deemed "filed" for purposes of the Securities Exchange Act
of 1934, as amended, or incorporated by reference into any document filed under
the Securities Act of 1933, as amended, or under the Securities Exchange Act of
1934, as amended, except as otherwise expressly stated in any such filing.

EXHIBIT NO.           DESCRIPTION OF EXHIBIT
99.1                  Press Release, dated April 8, 2004




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EX-99

                                                                    EXHIBIT 99.1

FOR IMMEDIATE RELEASE                  CONTACT:   Mark Kimball (763) 551-7070
                                                  Select Comfort Corporation
                                                  mark.kimball@selectcomfort.com

               SELECT COMFORT ANNOUNCES RECORD FIRST QUARTER SALES
                      SALES INCREASE 37 PERCENT IN QUARTER

MINNEAPOLIS, MINN. April 8, 2004 - Select Comfort Corporation (NASDAQ: SCSS),
the nation's leading bed retailer and creator of the Sleep Number(R) bed, today
announced preliminary first quarter 2004 net sales of $140 million, an increase
of 37 percent over the first quarter of 2003. The company is raising earnings
guidance to $0.17 to $0.18 per diluted share, compared to earnings per diluted
share of $0.11 in the first quarter of 2003 on sales of $102 million. For the
quarter, same-store sales increased 25 percent led by better-than-anticipated
improvements in product mix and related increases in average selling price.

     "Solid execution of our core strategic initiatives continues to result in
consistently strong sales and earnings growth for Select Comfort," said Bill
McLaughlin, president and chief executive officer. "To sustain profitable
growth, we will continue to invest in product innovation while strategically
growing awareness and expanding distribution."

     Select Comfort plans to announce full results for the first quarter after
market close on April 20, 2004. The company will also hold a conference call to
discuss its first quarter results on April 20, 2004, at 4:00 p.m. Central Time.
A simultaneous webcast of the call will be available in the Investor Relations
section of www.selectcomfort.com. A digital replay of the conference call will
be accessible beginning at approximately 6:00 p.m. Central Time on April 20,
2004, through 5:00 p.m. Central Time on April 27, 2004. To access the replay,
please call 402-220-4086 (U.S. and International). An archived replay of the
conference call may also be accessed after approximately 7:00 p.m. Central Time
on April 20, 2004 at www.selectcomfort.com.

ABOUT SELECT COMFORT
     Founded in 1987, Select Comfort Corporation is the nation's leading bed
retailer(1), holding 26 U.S. issued or pending patents for its personalized
sleep products. The company designs, manufactures and markets a line of
adjustable-firmness mattresses featuring air-chamber technology, branded the
Sleep Number(R) bed, as well as foundations and sleep accessories.



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Select Comfort's products are sold through its 351 retail stores located
nationwide, including 13 leased departments in Bed Bath & Beyond stores; through
selected bedding retailers; through its national direct marketing operations;
and on the Internet at www.selectcomfort.com.

                                      ###


     Statements used in this press release that relate to future plans, events,
financial results or performance are forward-looking statements that are subject
to certain risks and uncertainties including, among others, such factors as
general and industry economic trends, uncertainties arising from global events,
consumer confidence, effectiveness of our advertising and promotional efforts,
our ability to secure suitable retail locations, our ability to attract and
retain qualified sales professionals and other key employees, consumer
acceptance of our products and product innovation, our ability to continue to
expand and improve our product line, industry competition, warranty expenses,
California wage and hour litigation, our dependence on significant suppliers,
and the vulnerability of any suppliers to recessionary pressures, labor
negotiations, liquidity concerns or other factors, increasing commodity and
delivery costs, increasing government regulations, including possible new
flammability standards for the bedding industry, as well as the risk factors
listed from time to time in the company's filings with the SEC, including the
company's Annual Report on Form 10-K and other periodic reports filed with the
SEC.

     The company has no obligation to publicly update or revise any of the
forward-looking statements that may be in this news release.


     (1) TOP 25 BEDDING RETAILERS, FURNITURE TODAY, MAY 26, 2003



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