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ResMed Inc. Announces Record Financial Results for the Quarter Ended and Six Months Ended December 31, 2010
Date:1/27/2011

l be available approximately 90 minutes after the live call and will be available for two weeks.  A telephone replay of the conference call is available by dialing 1-888-286-8010 (domestic) and +1 617-801-6888 (international) and entering conference I.D. No. 69512540.

Further information can be obtained by contacting Constance Bienfait at ResMed Inc., San Diego, at (858) 836-5971; Brett Sandercock at ResMed Limited, Sydney, on (+612) 8884-2090; or by visiting the Company's multilingual Web site at www.resmed.com.  

Statements contained in this release that are not historical facts are "forward-looking" statements as contemplated by the Private Securities Litigation Reform Act of 1995. These forward-looking statements, including statements regarding the Company's future revenue, earnings or expenses, new product development and new markets for the Company's products, are subject to risks and uncertainties, which could cause actual results to materially differ from those projected or implied in the forward-looking statements. Those risks and uncertainties are discussed in the Company's Annual Report on Form 10-K for its most recent fiscal year and in other reports the Company files with the U.S. Securities & Exchange Commission.  Those reports are available on the Company's Web site.

(1) Goldstein et al.  AHA 12/2010RESMED INC AND SUBSIDIARIESCondensed Consolidated Statements of Income (Unaudited)

(In US$ thousands, except per share data)Three Months Ended

December 31,

Six Months Ended

December 31,2010

2009

2010

2009Net revenue

$305,986

$275,134

$587,998

$522,126Cost of sales

119,987

110,929

228,045

207,743Gross profit

185,999

164,205

359,953

314,383Operating expenses:Selling, general and administrative

91,581

84,094

176,371


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