Exhibit  23.1

              INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULE

The  Board  of  Directors  and  Stockholders
ResMed  Inc.:

The  audits referred to in our report dated August 6, 1999, included the related
financial  statement  schedule  as of June 30, 1999 and for each of the years in
the three-year period ended June 30, 1999.  This financial statement schedule is
the  responsibility  of  the  Company's  management.  Our  responsibility  is to
express an opinion on this financial statement schedule based on our audits.  In
our  opinion,  such financial statement schedule, when considered in relation to
the basic consolidated financial statements taken as a whole, presents fairly in
all  material  respects  the  information  set  forth  therein.

We  consent  to  incorporation  by  reference in the registration statement (No.
333-08013)  on  Form  S-8  of  ResMed  Inc.  of  our  reports  included  herein.




/s/  KPMG  LLP
KPMG  LLP
San  Diego,  California
September  13,  1999