Exhibit 99.3

                   INSTRUCTIONS TO REGISTERED HOLDER AND/OR
                   BOOK-ENTRY TRANSFER FACILITY PARTICIPANT
                           FROM BENEFICIAL OWNER OF

                            SEALY MATTRESS COMPANY
                   9.875% SENIOR SUBORDINATED NOTES DUE 2007

To Registered Holder and/or Participant of the Book-Entry Transfer Facility:

   The undersigned hereby acknowledges receipt of the Prospectus, dated August
 , 2001 (the "Prospectus") of Sealy Mattress Company, an Ohio corporation (the
"Company"), and the accompanying Letter of Transmittal (the "Letter of
Transmittal"), that together constitute the Company's offer (the "Exchange
Offer"). Capitalized terms used but not defined herein have the meanings
ascribed to them in the Prospectus.

   This will instruct you, the registered holder and/or book-entry transfer
facility participant, as to action to be taken by you relating to the Exchange
Offer with respect to the 9.875% Senior Subordinated Notes due 2007 (the
"Notes") held by you for the account of the undersigned.

   The aggregate face amount of the Notes held by you for the account of the
undersigned is (FILL IN AMOUNT):

      $   of the 9.875% Senior Subordinated Notes due 2007

   With respect to the Exchange Offer, the undersigned hereby instructs you
(CHECK APPROPRIATE BOX):

    [_]TO TENDER the following Notes held by you for the account of the
       undersigned (INSERT PRINCIPAL AMOUNT OF NOTES TO BE TENDERED, IF ANY): $

    [_]NOT TO TENDER any Notes held by you for the account of the undersigned.

   If the undersigned instruct you to tender the Notes held by you for the
account of the undersigned, it is understood that you are authorized (a) to
make, on behalf of the undersigned (and the undersigned, by its signature
below, hereby makes to you), the representation and warranties contained in the
Letter of Transmittal that are to be made with respect to the undersigned as a
beneficial owner, including but not limited to the representations that (i) the
undersigned's principal residence is in the state of (fill in state)      ,
(ii) the undersigned is acquiring the Exchange Notes in the ordinary course of
business of the undersigned, (iii) the undersigned is not participating, does
not participate, and has no arrangement or understanding with any person to
participate in the distribution of the Exchange Notes, (iv) the undersigned
acknowledges that any person participating in the Exchange Offer for the
purpose of distributing the Exchange Notes must comply with the registration
and prospectus delivery requirements of the Securities Act of 1933, as amended
(the "Act"), in connection with a secondary resale transaction of the Exchange
Notes acquired by such person and cannot rely on the position of the Staff of
the Securities and Exchange Commission set forth in no-action letters that are
discussed in the section of the Prospectus entitled "The Exchange
Offer--Resales of the Exchange Notes," and (v) the undersigned is not an
"affiliate," as defined in Rule 405 under the Act, of the Company; (b) to
agree, on behalf of the undersigned, as set forth in the Letter of Transmittal;
and (c) to take such other action as necessary under the Prospectus or the
Letter of Transmittal to effect the valid tender of such Notes.



                                   SIGN HERE

Name of beneficial owner(s):

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Signature(s):

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Name (please print):

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Address:

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Telephone number:

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Taxpayer Identification or Social Security Number:

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Date:
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