INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT AND REPORT ON SCHEDULE
Published on September 12, 2006
EXHIBIT 23.1
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS REPORT ON SCHEDULE AND CONSENT
The Board of Directors and Stockholders
ResMed Inc.:
We consent to the incorporation by reference in the registration statement (Nos. 333-08013, 333-88231 and 333-115048) on Form S-8 and the registration statements (Nos. 333-70500 and 333-100825) on Form S-3 of ResMed Inc. of our reports dated September 11, 2006, with respect to the consolidated balance sheets of ResMed Inc. as of June 30, 2006 and 2005, and the related consolidated statements of income, stockholders equity and comprehensive income and cash flows for each of the years in the three-year period ended June 30, 2006, and the related financial statement schedule, managements assessment of the effectiveness of internal control over financial reporting as of June 30, 2006, and the effectiveness of internal control over financial reporting as of June 30, 2006, which reports appear in the June 30, 2006, annual report on Form 10-K of ResMed Inc.
/s/ KPMG LLP San Diego, California September 11, 2006 |