<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from ResMed Inc's first quarter September 30, 2000 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-01-2000 <PERIOD-END> SEP-30-2000 <CASH> 13,620,000 <SECURITIES> 3,300,000 <RECEIVABLES> 27,144,000 <ALLOWANCES> (861,000) <INVENTORY> 16,258,000 <CURRENT-ASSETS> 66,937,000 <PP&E> 65,921,000 <DEPRECIATION> 14,447,000 <TOTAL-ASSETS> 127,085,000 <CURRENT-LIABILITIES> 30,799,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 124,000 <OTHER-SE> 44,047,000 <TOTAL-LIABILITY-AND-EQUITY> 127,085,000 <SALES> 31,082,000 <TOTAL-REVENUES> 31,082,000 <CGS> 9,995,000 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,000 <INCOME-PRETAX> 9,988,000 <INCOME-TAX> 3,408,000 <INCOME-CONTINUING> 6,580,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 0 <EPS-BASIC> .210 <EPS-DILUTED> .210