WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from ResMed Inc's
third  quarter  March 31, 2000 financial report and is qualified in its entirety
by  reference  to  such  financial  statements.
</LEGEND>
<MULTIPLIER> 1

                                    
<PERIOD-TYPE>                          9-MOS
<FISCAL-YEAR-END>                      JUN-30-2000
<PERIOD-START>                         JAN-01-2000
<PERIOD-END>                           MAR-31-2000
<CASH>                                    16356000
<SECURITIES>                               7926000
<RECEIVABLES>                             23491000
<ALLOWANCES>                                725000
<INVENTORY>                               17435000
<CURRENT-ASSETS>                          71534000
<PP&E>                                    30853000
<DEPRECIATION>                                   0
<TOTAL-ASSETS>                           111204000
<CURRENT-LIABILITIES>                     23996000
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                    122000
<OTHER-SE>                                39754000
<TOTAL-LIABILITY-AND-EQUITY>             111204000
<SALES>                                   84051000
<TOTAL-REVENUES>                          84051000
<CGS>                                     26980000
<TOTAL-COSTS>                                    0
<OTHER-EXPENSES>                                 0
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                               0
<INCOME-PRETAX>                           24684000
<INCOME-TAX>                               8649000
<INCOME-CONTINUING>                       16035000
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                              16035000
<EPS-BASIC>                                  .53
<EPS-DILUTED>                                  .50


- -19-