INDEPENDENT AUDITORS CONSENT
Published on September 20, 2001
Exhibit 23.1
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Independent Auditors' Consent and Report on Schedule
The Board of Directors and Stockholders
ResMed Inc:
The audits referred to in our report dated August 3, 2001, included the related
financial statement schedule as of June 30, 2001 and for each of the years in
the three-year period ended June 30, 2001. 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 statements (Nos.
333-08013 and 333-83231) on Form S-8 of ResMed Inc of our reports included
herein.
/s/ KPMG LLP
KPMG LLP
San Diego, California
September 14, 2001