EXHIBIT 23.1


   INDEPENDENT AUDITORS' CONSENT AND REPORT ON FINANCIAL STATEMENT SCHEDULE




The Board of Directors
Select Comfort Corporation:


The audits referred to in our report dated October 23, 1998, included the 
related consolidated financial statement schedule as of December 28, 1996, 
January 3, 1998, and October 3, 1998, and for each of the years in the 
three-year period ended January 3, 1998, and the nine-month period ended 
October 3, 1998, included in the registration statement.  This consolidated 
financial statement schedule is the responsibility of the Company's 
management.  Our responsibility is to express an opinion on this consolidated 
financial statement schedule based on our audits.  In our opinion, such 
consolidated financial statement schedule, when considered in relation to the 
consolidated financial statements taken as a whole, presents fairly in all 
material respects the information set forth therein.

We consent to the use of our reports included herein and to the reference to 
our firm under the headings "Selected Consolidated Financial Data" and 
"Experts" in the prospectus.


                                   /s/ KPMG Peat Marwick LLP
                                   


Minneapolis, Minnesota
October 28, 1998