<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM RESMED INC'S FIRST QUARTER SEPTEMBER 30, 1996 FINANCIAL REPORT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000943819 <NAME> RESMED INC <MULTIPLIER> 1 <CURRENCY> USD $ CURRENCY <PERIOD-TYPE> 3-MOS 3-MOS <FISCAL-YEAR-END> JUN-30-1997 JUN-30-1996 <PERIOD-END> SEP-30-1996 SEP-30-1995 <EXCHANGE-RATE> 1 1 <CASH> 6,455,000 2,449,000 <SECURITIES> 18,204,000 24,383,000 <RECEIVABLES> 6,681,000 4,507,000 <ALLOWANCES> (175,000) (155,000) <INVENTORY> 6,148,000 5,794,000 <CURRENT-ASSETS> 40,055,000 38,024,000 <PP&E> 3,570,000 2,182,000 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 50,181,000 40,867,000 <CURRENT-LIABILITIES> 8,605,000 5,329,000 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 29,000 28,000 <OTHER-SE> 29,506,000 29,081,000 <TOTAL-LIABILITY-AND-EQUITY> 50,181,000 40,867,000 <SALES> 11,141,000 6,703,000 <TOTAL-REVENUES> 11,141,000 6,703,000 <CGS> 4,850,000 3,312,000 <TOTAL-COSTS> 0 0 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 2,706,000 1,223,000 <INCOME-TAX> 866,000 343,000 <INCOME-CONTINUING> 1,840,000 880,000 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 1,840,000 880,000 <EPS-PRIMARY> $0.25 $0.12 <EPS-DILUTED> $0.25 $0.12