EXHIBIT 21.1

RESMED INC.

SUBSIDIARIES OF THE REGISTRANT

ResMed Corp. (a Minnesota corporation)

ResMed US Assembly Inc. (a Delaware corporation)

ResMed (Malaysia) Sdn Bhd (a Malaysian Corporation) ⁽²⁾

ResMed (UK) Limited (a United Kingdom corporation) ⁽¹⁾

ResMed Asia Pacific Limited (incorporated under the laws of New South Wales, Australia) ⁽¹⁾

ResMed Deutschland GmbH (a German corporation, formerly ResMed Beteiligungs GmbH) ⁽³⁾

ResMed EAP Holdings Inc. (a Delaware corporation)

ResMed Finland OY (a Finland corporation) ⁽²⁾

ResMed Holdings Limited (incorporated under the laws of New South Wales, Australia)

ResMed Hong Kong Limited (a Hong Kong corporation) ⁽²⁾

ResMed Germany Inc. (a Delaware corporation, formerly ResMed International Inc.)

ResMed KK (a Japanese corporation) ⁽²⁾

ResMed Limited (incorporated under the laws of New South Wales, Australia) ⁽¹⁾

ResMed New Zealand Limited (a New Zealand Corporation) ⁽²⁾

ResMed GmbH Verwaltung (a German corporation)

ResMed GmbH and Co KG (a German corporation) ⁽⁴⁾

ResMed R&D Limited (incorporated under the laws of New South Wales, Australia) ⁽¹⁾

ResMed SAS (a French corporation) ⁽²⁾

ResMed Singapore Pte Ltd (a Singaporean corporation) ⁽²⁾

ResMed Spain SL (a Spanish corporation) ⁽²⁾

ResMed Sweden AB (a Swedish corporation) ⁽²⁾

ResMed Technology Motor Technologies Inc. (a Delaware corporation) (Formerly Servo Magnetics Inc.)

ResMed Schweiz AG (A Swiss corporation, formerly Labhardt AG) ⁽²⁾

ResMed Austria Medizintechnik GmbH (an Austrian corporation) ⁽²⁾

MAP Medische Techniek voor Arts en Patient BV (a Dutch corporation) ⁽⁴⁾

MAP Medizin-Technologie GmbH (a German corporation) ⁽⁴⁾

MAP Beteiligungs GmbH (a German corporation) ⁽⁵⁾

Take Air Medical Handels GmbH (a German corporation) ⁽⁶⁾

SCI PDG (a French corporation) ⁽⁶⁾

OCA Beteiligung AG (a Luxembourg corporation) ⁽⁶⁾

Hoefner Medizintechnik GmbH (a German corporation) ⁽⁹⁾

ResMed Brasil Ltda (a Brazilian corporation) ⁽⁷⁾

PolarMed A/S (a Danish corporation) ⁽²⁾

PolarMed AS (a Norwegian corporation) ⁽²⁾

ResMed Nederland BV (a Netherlands corporation) ⁽²⁾

Saime SAS (a French corporation) ⁽⁸⁾

ResMed Property Trust (incorporated under the laws of New South Wales, Australia)

ResMed Mexico, S de R.L. de C.V. ⁽²⁾

ResMed India Private Ltd ⁽²⁾

ResMed (Beijing) Commercial Co., Ltd ⁽²⁾