EXHIBIT 23.3 CONSENT OF HOULIHAN VALUATION ADVISORS We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form S-1; Commission File No. 333-62793) and related Prospectus of Select Comfort Corporation dated October 29, 1998, and in any amended Prospectus or Registration Statement filed under the Securities Act of 1933. HOULIHAN VALUATION ADVISORS /s/ Houlihan Valuation Advisors Minneapolis, Minnesota October 28, 1998