Select Comfort Corporation ( SCSS) pushed the Consumer Goods sector lower today making it today's featured Consumer Goods loser. The sector as a whole closed the day up 1.7%. By the end of trading, Select Comfort Corporation fell $5.32 (-20.5%) to $20.61 on heavy volume. Throughout the day, 12.2 million shares of Select Comfort Corporation exchanged hands as compared to its average daily volume of 1.5 million shares. The stock ranged in price between $19.64-$22.51 after having opened the day at $19.74 as compared to the previous trading day's close of $25.93. Other company's within the Consumer Goods sector that declined today were: House of Taylor Jewelry Incorporated ( HOTJ), down 86.7%, Tempur-Pedic International ( TPX), down 48.7%, Mattress Firm ( MFRM), down 20.7%, and ATC Venture Group ( ATC), down 20.4%. Select Comfort Corporation, together with its subsidiaries, engages in the design, manufacture, marketing, distribution, and retail of adjustable-firmness mattresses and other sleep-related products primarily in the United States and Canada. Select Comfort Corporation has a market cap of $1.46 billion and is part of the consumer durables industry. The company has a P/E ratio of 22.2, above the average consumer durables industry P/E ratio of 22 and above the S&P 500 P/E ratio of 17.7. Shares are up 19.5% year to date as of the close of trading on Tuesday. Currently there are seven analysts that rate Select Comfort Corporation a buy, no analysts rate it a sell, and two rate it a hold. TheStreet Ratings rates Select Comfort Corporation as a buy. The company's strengths can be seen in multiple areas, such as its robust revenue growth, largely solid financial position with reasonable debt levels by most measures, impressive record of earnings per share growth, compelling growth in net income and good cash flow from operations. We feel these strengths outweigh the fact that the company is trading at a premium valuation based on our review of its current price compared to such things as earnings and book value.