<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM RESMED INC'S FIRST QUARTER SEPTEMBER 30, 1999 FINANCIAL REPORT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUN-30-2000 <PERIOD-START> JUL-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 10835000 <SECURITIES> 6710000 <RECEIVABLES> 20105000 <ALLOWANCES> 565000 <INVENTORY> 13988000 <CURRENT-ASSETS> 56227000 <PP&E> 30176000 <DEPRECIATION> 0 <TOTAL-ASSETS> 96789000 <CURRENT-LIABILITIES> 20317000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 60000 <OTHER-SE> 34340000 <TOTAL-LIABILITY-AND-EQUITY> 96789000 <SALES> 25945000 <TOTAL-REVENUES> 25945000 <CGS> 8224000 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 7427000 <INCOME-TAX> 2592000 <INCOME-CONTINUING> 4835000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4835000 <EPS-BASIC> .33 <EPS-DILUTED> .31