<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM RESMED INC'S SECOND QUARTER DECEMBER 31, 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> 6-MOS 6-MOS <FISCAL-YEAR-END> JUN-30-1997 JUN-30-1996 <PERIOD-END> DEC-31-1996 DEC-31-1995 <EXCHANGE-RATE> 1 1 <CASH> 8,612,000 2,699,000 <SECURITIES> 17,629,000 24,630,000 <RECEIVABLES> 6,895,000 5,349,000 <ALLOWANCES> 175,000 160,000 <INVENTORY> 5,685,000 5,187,000 <CURRENT-ASSETS> 41,622,000 39,122,000 <PP&E> 3,903,000 2,336,000 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 52,270,000 42,052,000 <CURRENT-LIABILITIES> 9,274,000 5,356,000 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 29,000 28,000 <OTHER-SE> 29,530,000 29,450,000 <TOTAL-LIABILITY-AND-EQUITY> 52,270,000 42,052,000 <SALES> 22,728,000 14,599,000 <TOTAL-REVENUES> 22,728,000 14,599,000 <CGS> 9,565,000 7,216,000 <TOTAL-COSTS> 0 0 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 5,180,000 2,490,000 <INCOME-TAX> 1,658,000 688,000 <INCOME-CONTINUING> 3,522,000 1,802,000 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 3,522,000 1,802,000 <EPS-PRIMARY> $0.48 $0.25 <EPS-DILUTED> $0.48 $0.25