Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

October 1, 1999

Documents

CONSENT OF KPMG

Published on October 1, 1999



EXHIBIT 23.2


CONSENT OF INDEPENDENT AUDITOR




The Board of Directors
ResMed Inc.:


We consent to the use of our reports incorporated herein by reference
and to the reference to our firm under the heading "Experts" in the Registration
Statement on Form S-8 of ResMed Inc.

KPMG LLP

San Diego, California
September 29, 1999