<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM RESMED INC'S THIRD QUARTER MARCH 31, 1997 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> 9-MOS 9-MOS <FISCAL-YEAR-END> JUN-30-1997 JUN-30-1996 <PERIOD-END> MAR-31-1997 MAR-31-1996 <EXCHANGE-RATE> 1 1 <CASH> 8,635,000 4,009,000 <SECURITIES> 18,667,000 18,081,000 <RECEIVABLES> 7,794,000 5,745,000 <ALLOWANCES> 188,000 167,000 <INVENTORY> 5,165,000 6,137,000 <CURRENT-ASSETS> 43,154,000 35,827,000 <PP&E> 4,407,000 2,954,000 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 53,643,000 44,349,000 <CURRENT-LIABILITIES> 9,641,000 5,972,000 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 29,000 29,000 <OTHER-SE> 29,551,000 29,381,000 <TOTAL-LIABILITY-AND-EQUITY> 53,643,000 44,349,000 <SALES> 35,196,000 23,959,000 <TOTAL-REVENUES> 35,196,000 23,959,000 <CGS> 14,685,000 11,990,000 <TOTAL-COSTS> 0 0 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 8,013,000 4,299,000 <INCOME-TAX> 2,593,000 1,290,000 <INCOME-CONTINUING> 5,420,000 3,009,000 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 5,420,000 3,009,000 <EPS-PRIMARY> $0.74 $0.42 <EPS-DILUTED> $0.74 $0.42