<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