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