8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 3, 2006

SELECT COMFORT CORPORATION

(Exact name of registrant as specified in its charter)

Minnesota

(State or other jurisdiction of incorporation or organization)

0-25121	41-1597886
(Commission File No.)	(IRS Employer Identification No.)

6105 Trenton Lane North, Minneapolis, Minnesota 55442

(Address of principal executive offices)(Zip Code)

(763) 551-7000

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 7.01. REGULATION FD DISCLOSURE

On October 3, 2006, Select Comfort Corporation announced that it has entered into a retail sales relationship with furniture retailer Nebraska Furniture Mart. A copy of the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits.

Exhibit 99.1Press Release dated October 3, 2006

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	SELECT COMFORT CORPORATION
	(Registrant)
Dated: October 3, 2006	By:
	Title:Senior Vice President

INDEX TO EXHIBITS

The exhibit listed in this index is being furnished pursuant to Item 7.01 of Form 8-K and shall not be deemed “filed” for purposes of the Securities Exchange Act of 1934, as amended, or incorporated by reference into any document filed under the Securities Act of 1933, as amended, or under the Securities Exchange Act of 1934, as amended, except as otherwise expressly stated in any such filing.

Exhibit No.Description of Exhibit

99.1Press Release dated October 3, 2006

2

EX-99.1

FOR IMMEDIATE RELEASEEXHIBIT 99.1

Media Contact: Tammy Nystuen (763) 551-7496 tammy.nystuen@selectcomfort.com Investor Relations Contact: Frank Milano (763) 551-6908 frank.milano@selectcomfort.com

SELECT COMFORT ANNOUNCES AGREEMENT WITH

NEBRASKA FURNITURE MART

Furniture retailer now offers Sleep Number® beds

MINNEAPOLIS - ( October 3, 2006) - Select Comfort Corporation (NASDAQ: SCSS), the nation’s leading bed retailer and creator of the Sleep Number^® bed, today announced that it has established a retail sales relationship with Nebraska Furniture Mart, one of the Berkshire Hathaway home furnishings businesses, to carry the Sleep Number^® bed in its Nebraska and Kansas locations.

“This relationship with Nebraska Furniture Mart is a perfect fit with Select Comfort’s ongoing strategy to supplement our company owned store distribution with leading mattress retail partners,” said Keith Spurgeon, senior vice president and general manager, Select Comfort. “As a clear standout in furniture retailing in the Midwest, Nebraska Furniture Mart shares our passion for providing quality sleep solutions and is committed to working with us to develop the Sleep Number^® brand.”

The Sleep Number Bed by Select Comfort™ is now available in Nebraska Furniture Mart’s retail locations in Omaha and Kansas City. “We are very happy to add a recognized brand like Select Comfort, which has such a high customer acceptance,” said Irv Blumkin, CEO, Nebraska Furniture Mart. “This is a great partnership with a highly respected manufacturer.”

Select Comfort Corporation Announces Relationship with Nebraska Furniture Mart - Page 2 of  2

The Sleep Number^® bed uses uniquely designed air chambers that permit sleepers to independently adjust the firmness on each side of the bed to an individual’s Sleep Number^® - a number between zero and 100 that represents the ideal combination of mattress comfort, firmness and support for the body.

About Nebraska Furniture Mart

Nebraska Furniture Mart was founded in 1937 in Omaha, Nebraska, by Rose Blumkin in the basement of her husband’s second-hand clothing store with a $500 investment. In 1983, investor Warren Buffett purchased a majority interest in Nebraska Furniture mart and made it part of the Berkshire Hathaway family of companies. For 69 years, Nebraska Furniture Mart has offered not only furniture, but also appliances, electronics, computers and flooring. With over 1,000 employees in the Kansas City store and 1,900 in the Omaha location, Nebraska Furniture Mart continues to maintain its tradition of selling cheap, telling the truth, and providing the greatest selection and service.

The Berkshire Hathaway home furnishings businesses include Nebraska Furniture Mart, R.C. Willey Home Furnishings, Star Furniture Company, and Jordan’s Furniture, Inc. Jordan’s has carried the Sleep Number® bed since December 2005.

About Select Comfort

Founded in 1987, Select Comfort Corporation is the nation's leading bed retailer⁽¹⁾, holding 30 U.S. issued or pending patents for its personalized sleep products. The company designs, manufactures and markets a line of adjustable-firmness mattresses featuring air-chamber technology, branded the Sleep Number® bed, as well as foundations and sleep accessories. Select Comfort's products are sold through more than 400 company-owned retail stores located nationwide; through selected furniture retailers and specialty bedding retailers; through its national direct marketing operations; and on the Internet at www.selectcomfort.com.

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(1) Top Bedding Specialists, Furniture Today, August 14, 2006.