RESMED INC — Capital/Financing Update 2007

Dec 16, 2007

RESMED ANNOUNCES SALE AND LEASEBACK ARRANGEMENT

Sydney, December 17, 2007 -- (ASX: RMD) announced today that it has agreed to sell and simultaneously leaseback its property in Poway, California, where our principal executive offices and one of our US distribution facilities is located.

A Purchase and Sale Contract relating to the transaction was dated November 5, 2007, and a first amendment was dated November 30, 2007. Both were subject to approval by our board of directors. On December 10, 2007 our board of directors granted its approval. In the transaction, our subsidiary ResMed Corp. will sell the property to Emri Properties, Inc., for the purchase price of US$25.295 million in cash. This transaction is expected to close in March 2008. Upon closing of the transaction, we will lease back the property for a period ending June 20, 2009, and will retain an option to extend the lease term for an additional three months.

About ResMed

ResMed is a leading manufacturer of medical equipment for the treatment and management of sleepdisordered breathing and other respiratory disorders. We are dedicated to developing innovative products to improve the lives of those who suffer from these conditions and to increasing awareness among patients and healthcare professionals for the potentially serious health consequences of untreated sleep-disordered breathing.

Further information can be obtained by contacting Matthew Borer at ResMed Inc., San Diego, at (+1 858) 746-2280; Brett Sandercock at ResMed Limited, Sydney, on (+612) 8884-2090; or by visiting the Company's multilingual Web site at www.resmed.com.

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