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): May 26, 2005


                           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)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))






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ITEM 5.04.  TEMPORARY SUSPENSION OF TRADING UNDER REGISTRANT'S EMPLOYEE BENEFIT
            PLANS.

On May 26, 2005, Select Comfort Corporation (the "Company") sent a notice to its
directors and executive officers, informing them that the Select Comfort Profit
Sharing and 401(k) Plan (the "Plan") will be entering a "blackout period" due to
a transition in providers of record-keeping and investment management services.
The blackout period is scheduled to begin at 3:00 p.m. Central Daylight Time on
Wednesday, June 22, 2005 and to end on July 11, 2005. During the blackout
period, participants in the Plan will not be able to initiate a transfer from
one investment option to another investment option, obtain a loan, or obtain a
distribution or withdrawal.

In connection with the notice of the blackout period to Plan participants,
directors and executive officers of the Company were notified that, during the
blackout period, they are prohibited from purchasing, selling or otherwise
acquiring or transferring equity securities of the Company. The notice to
directors and executive officers was provided pursuant to Section 306 of the
Sarbanes-Oxley Act of 2002. A copy of the notice is attached as Exhibit 99.1 to
this Current Report on Form 8-K and is incorporated herein by reference.

During the blackout period and for a period of two years after the ending date
of the blackout period, a security holder or other interested person may obtain,
without charge, information regarding the blackout period, including the actual
beginning and ending dates of the blackout period, by contacting the Company's
General Counsel at 6105 Trenton Lane North, Minneapolis, MN 55442, telephone:
(763) 551-7000.


                                    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: May 26, 2005                             By:      /s/ Mark A. Kimball
                                                   ----------------------------

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



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                                INDEX TO EXHIBITS

The exhibit listed in this index is being furnished pursuant to Item 9.01 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                       Notice to Directors and Executive Officers of
                           Select Comfort  Corporation dated May 26, 2005



















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EX-99

                                                                   EXHIBIT 99.1
                                                                   ------------
                           Important Notice Regarding
                The Select Comfort Profit Sharing and 401(k) Plan


            Blackout Period and Restrictions on Your Rights to Trade
       Select Comfort Corporation Common Stock during the Blackout Period

To:      Select Comfort Corporation Directors and Executive Officers
From:    Mark A. Kimball, Senior Vice President & General Counsel
Date:    May 26, 2005

The purpose of this notice is to inform you that the Select Comfort Profit
Sharing and 401(k) Plan (the "Plan") will be entering a "blackout period" due to
a transition in record-keeping and investment management services from Met Life
to Prudential Retirement. The blackout period will begin at 3:00 p.m. Central
Daylight Time on Wednesday, June 22, 2005 and is scheduled to end on July 11,
2005. If the transition does not occur as planned, however, the end of the
blackout period could be delayed beyond July 11, 2005. During the blackout
period, participants in the Plan will not be able to initiate a transfer from
one investment option to another investment option, obtain a loan, or obtain a
distribution or withdrawal.

The Securities and Exchange Commission ("SEC") has implemented rules under the
Sarbanes-Oxley Act of 2002 (P.L. 107-204) (the "Sarbanes-Oxley Act") which apply
to 401(k) plan blackout periods. Generally, the Sarbanes-Oxley Act prohibits
directors and executive officers of an issuer from trading in the issuer's
equity securities during certain periods when the issuer's employees are unable
to purchase or sell the issuer's equity securities held in 401(k) or similar
plans. These periods are commonly referred to as "blackout periods." Since the
assets of the Plan include shares of common stock of Select Comfort Corporation,
the rules under the Sarbanes-Oxley Act referenced above apply to directors and
executive officers of Select Comfort during the blackout period. Because you are
a director or executive officer of Select Comfort, please note that, during the
blackout period for the Plan, you will be prohibited from purchasing, selling or
otherwise acquiring or transferring shares of common stock of Select Comfort or
any related derivative security (such as an option) if you acquired such stock
or security in connection with your service or employment as a director or
executive officer with Select Comfort. This prohibition applies to securities
you hold both inside and outside the Plan. Under applicable SEC rules, there is
a presumption that any securities sold during a blackout period are not exempt
from the rule (that is, the individual corporate insider bears the burden of
proving that the securities were not "acquired in connection with service or
employment").

The above prohibition is in addition to the normal restrictions on trading
activity that apply under the Select Comfort Policy and Procedure on Trading in
Securities by Directors, Officers and Employees. Note that the trading window is
scheduled to be closed under this policy from May 30 through July 29, 2005, so
the blackout period





arising from the transition of the Plan to a new provider will not create any
additional restrictions unless we are required to extend the blackout period
beyond July 29, 2005. As always, you should pre-approve any transaction in
Select Comfort securities with the company's General Counsel.

Violations of the insider trading prohibition arising under the Sarbanes-Oxley
Act described above will allow Select Comfort or a shareholder acting on behalf
of Select Comfort to bring an action to recover the profits realized by the
director or executive officer. In addition, the SEC may bring an action,
including civil injunction proceedings, cease-and-desist actions, civil
penalties and all other remedies available to the SEC under the Securities
Exchange Act of 1934, including, in some cases, criminal penalties.

A notice was mailed on May 20, 2005 to all participants in the Plan to inform
them of the details of the blackout period. This notice to directors and
executive officers is being given in order to comply with the requirements of
Section 306(a) of the Sarbanes-Oxley Act.

While we anticipate a smooth transition of record-keeping and investment
management services for the Plan to Prudential Retirement, we will notify you in
the event that an extension of the blackout period becomes necessary.

If you have any questions concerning this notice, please contact Mark Kimball at
763-551-7000, or at Select Comfort Corporation, 6105 Trenton Lane North,
Minneapolis, MN 55442.


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