Exhibit 23.1

 

Independent Auditors’ Consent

 

The Board of Directors

ResMed Inc:

 

We consent to the use of our report incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.

 

Our report refers to a change in the method of accounting for goodwill.

 

/S/    KPMG

 

San Diego, California

October 28, 2002