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-