<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