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RESMED INC M&A Activity 2005

May 24, 2005

65715_rns_2005-05-24_7f7a80fe-4116-4c38-b7ae-a3fd077c9c64.pdf

M&A Activity

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ResMed Completes Acquisition of Saime SA

Sydney, Australia, May 25, 2005 - ResMed Inc (NYSE: RMD) today announced that it has completed its acquisition of Saime SA, previously announced on May 6, 2005. ResMed acquired Financiere ACE SAS, the holding company for Saime SA and its affiliates, for an enterprise value of approximately 85 million Euro. ResMed funded the transaction with cash reserves and a fiveyear secured loan of 50 million Euro from HSBC Bank Australia Limited.

Saime is a leading developer and distributor of ventilation products in France and Germany. With annual revenues of approximately 28 million Euro, the company distributes its products directly in France and Germany and through a network of distributors in Europe and Asia-Pacific.

About ResMed

ResMed is a leading manufacturer of medical equipment for the treatment and management of sleep-disordered 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 of the potentially serious health consequences of untreated sleep-disordered breathing. For more information on ResMed, visit www.resmed.com.

Contact: Hillary Theakston Director of Investor Relations (858) 746-2610