Clinton Group, Inc.
                               9 West 57th Street
                                   26th Floor
                               New York, NY 10019

                                September 3, 2009


Select Comfort Corporation
9800 59th Avenue North
Plymouth, MN 55442
Attention:  Mr. William R. McLaughlin

Dear Mr. McLaughlin:


We have reviewed the press release issued this morning by Select Comfort Corp.
(the "COMPANY") in response to Sterling Partners' lawsuit seeking an independent
third party to conduct a recount of the shareholder vote of August 27, 2009 and
to review the votes cast. As we stated recently in our Schedule 13D/A filing in
connection with our letter to the Company dated August 31, 2009, we believe that
the Company's determination to conduct a recount is an appropriate
acknowledgment of the legitimate interests of all of the Company's stakeholders
to ensure that the outcome of the vote on the Sterling Partners' transaction is
accurately determined. However, in spite of this acknowledgment, you have now
stated that you intend to "vigorously defend" this lawsuit. As far as we can
tell, Sterling Partners' lawsuit primarily seeks to have an impartial,
independent agency with significant experience as an inspector of elections
conduct the recount so that there can be no remaining question as to its outcome
regardless of whether the shareholders approved or rejected the Sterling
Partners' transaction in the final tally. We fail to understand why the Company
would be so adamant about wasting the Company's resources to fight a lawsuit
that essentially seeks to establish the outcome of the shareholder vote beyond a
reasonable doubt. Expending the Company's limited funds for this purpose is
especially concerning because, among other things, (i) the future of the Company
hangs in the balance with the Company's lenders' forbearance agreement set to
expire imminently, (ii) no alternative plans for refinancing the Company's
balance sheet have been offered by the Company's Board of Directors and (iii)
the potential for additional litigation by Sterling Partners looms over the
Company in the event that the Sterling Partners' transaction is terminated under
circumstances in which the true outcome of the shareholder vote is uncertain.

We urge you to immediately appoint an additional independent third party
inspector to conduct a recount and to review the votes cast along with
Broadridge so that the actual will of the shareholders can be definitively
determined.


Very truly yours,

CLINTON GROUP, INC.


By: /s/ Vincent D'Arpino
   ---------------------------------
Name:  Vincent D'Arpino
Title: General Counsel

CC:  Mark A. Kimball, General Counsel of Select Comfort Corporation
     Board of Directors of Select Comfort Corporation