How much would you spend for a good night's sleep? Some people might say $33,000. That's the price of E.S. Kluft & Co.'s hand-tufted, king-size Palais Royale mattress and box spring, currently the most expensive American-made mattress set on the market. The company says it has sold about 100 since introducing it in 2008.

Or maybe it's $44,000-the price tag on Kluft's Sublime model, which the company has teed up for a launch later this year.