Sit 'n Sleep is a major mattress retailer chain in Southern California, founded in 1978 by Phil and Larry Miller, the latter currently the corporation's owner and CEO. The chain is mainly known for its advertising, which features Larry and his "accountant Irwin". ^[1] While he is never seen, Irwin is voiced by real accountant Irwin Zigmond. ^{[2] [3]}

Sit 'n Sleep opened its first store in Culver City and as of January 2014 has 32 superstore locations in Southern California ^[4] and a 240,000-square-foot (22,000 m 2) distribution center/corporate office in Gardena, California. As of 2014, the company employs over 300 people.The newest store in the Sit 'n Sleep chain is located in Burbank, California. This store opened in January 2014. ^[5]

The catchphrase "Sit 'n Sleep will beat anyone's advertised price, or your mattress is FREEEEEEEEEEEEEE!!!"^[6] originated shortly after the company's founding, in response to a customer who asked Miller "Is your price the cheapest?".

Each of Sit 'n Sleep's advertisements includes this phrase.

^[7]

Most radio ads since 1996 also feature Miller's friend and accountant, Irwin.

^[3] These ads feature Larry and Irwin in what starts out as a mundane situation (or a situation relating to an upcoming holiday); Irwin tries to keep the subject on company profits, but Larry reaches far, sometimes torturiously far, to tie-in the "free mattress" angle into every discussion.

At the end of each commercial, Irwin collapses, crying, "YOU'RE KILLING ME, LARRY!!!" He has begun to appear in the television commercials as well.

For the 2005 Christmas season, Sit 'n' Sleep gave away free bobblehead dolls of Irwin which said his catchphrase. ^[1]

When opening the Laguna Hills store, owner Larry Miller made a joke about the exit near the Laguna Hills store on a radio ad. He mentioned that El Toro Road was renamed "El Snoro Road." That's an example of a forced tie-in.

Sit 'n Sleep sells these brands of mattresses: