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.

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.