Form: S-3

Registration statement for specified transactions by certain issuers

September 28, 2001

INDEPENDENT AUDITORS' CONSENT

Published on September 28, 2001


Exhibit 23.1

Independent Auditors' Consent

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 prospectus.


/s/ KPMG LLP

San Diego, California
September 28, 2001