EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Select Comfort Corporation:

We consent to incorporation by reference in the registration statements on Form
S-8 (No. 333-70493, No. 333-79157, No. 333-74876, No. 333-84329 and No.
333-85914) of Select Comfort Corporation, of our reports dated January 31, 2003,
relating to the consolidated balance sheets of Select Comfort Corporation and
subsidiaries, as of December 28, 2002 and December 29, 2001, and the related
consolidated statements of operations, shareholders' equity, and cash flows and
the related financial statement schedule for each of the fiscal years in the
three-year period ended December 28, 2002, which reports appear in the Annual
Report on Form 10-K of Select Comfort Corporation for the fiscal year ended
December 28, 2002.

                                    KPMG LLP


Minneapolis, Minnesota
February 26, 2003