Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

February 19, 1997

ART. 5 FDS FOR 2ND QUARTER 10-Q

Published on February 19, 1997




5

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
RESMED INC'S SECOND QUARTER DECEMBER 31, 1996 FINANCIAL REPORT AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

0000943819
RESMED INC
1
USD $ CURRENCY


6-MOS 6-MOS
JUN-30-1997 JUN-30-1996
DEC-31-1996 DEC-31-1995
1 1
8,612,000 2,699,000
17,629,000 24,630,000
6,895,000 5,349,000
175,000 160,000
5,685,000 5,187,000
41,622,000 39,122,000
3,903,000 2,336,000
0 0
52,270,000 42,052,000
9,274,000 5,356,000
0 0
0 0
0 0
29,000 28,000
29,530,000 29,450,000
52,270,000 42,052,000
22,728,000 14,599,000
22,728,000 14,599,000
9,565,000 7,216,000
0 0
0 0
0 0
0 0
5,180,000 2,490,000
1,658,000 688,000
3,522,000 1,802,000
0 0
0 0
0 0
3,522,000 1,802,000
$0.48 $0.25
$0.48 $0.25