Select Comfort is a U.S.-based manufacturer that manufactures the Sleep Number bed as well as foundations and bedding accessories. The company is based in Minneapolis, Minnesota. In addition to its Minnesota headquarters, Select Comfort has manufacturing and distribution facilities in South Carolina and Utah. As of 2011, the company employed 2,328 people across the United States.

In 1980, the category of adjustable air supported sleep systems was invented by a private company, Comfortaire Corporation, of South Carolina Bob Walker left Comfortaire and formed a new company in 1987 called Select Comfort. Select Comfort holds 23 issued or pending U.S. patents and 40 issued or pending foreign patents for its products. Select Comfort products are sold through 406 company-owned stores located across the United States; direct marketing operations; and online at sleepnumber.com.

The company's signature product is the Sleep Number bed, an adjustable air mattress. The "sleep number" is a setting that adjusts the firmness of the mattress, adjusted by air pressure, with higher numbers (up to 100) denoting higher pressure and more firmness. In addition, each side of full size and larger beds has its own chamber to allow for separate adjustment. There are different models of Sleep Number beds with various features, and Select Comfort has introduced a memory foam version of the Sleep Number mattress as well.