<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