+--------------+
                                 UNITED STATES                 | OMB APPROVAL |
                      SECURITIES AND EXCHANGE COMMISSION       +--------------+
                            Washington, D.C. 20549

                                  FORM 12b-25                  +--------------+
                                                               | SEC File No. |
                          NOTIFICATION OF LATE FILING          |              |
                                                               |   333-56097  |
(Check One): [X] Form 10-K  [ ] Form 20-F   [ ] Form 11-K      +--------------+
             [ ] Form 10-Q  [ ] Form N-SAR                     +--------------+
                                                               |  CUSIP No.   |
For Period Ended: December 31, 1999                            |              |
                  ---------------------------------            +--------------+
                [ ] Transition Report on Form 10-K
                [ ] Transition Report on Form 20-F
                [ ] Transition Report on Form 11-K
                [ ] Transition Report on Form 10-Q
                [ ] Transition Report on Form N-SAR

For the Transition Period Ended: ____________________________

[ Read Instruction (on back page) Before Preparing Form. Please Print or Type  ]
   Nothing in this form shall be construed to imply that the Commission has
                  verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:

- --------------------------------------------------------------------------------
PART I - REGISTRANT INFORMATION
         Hudson Respiratory Care Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant
         N/A
- --------------------------------------------------------------------------------
Former Name if Applicable
         27711 Diaz Road, P.O. Box 9020
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)
         Temecula, CA   92589-9020
- --------------------------------------------------------------------------------
City, State and Zip Code

PART II - RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

    | (a)  The reasons described in reasonable detail in Part III of this form
    |      could not be eliminated without unreasonable effort or expense;
    | (b)  The subject annual report, semi-annual report, transition report on
    |      Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be
    |      filed on or before the fifteenth calendar day following the
[X] |      prescribed due date; or the subject quarterly report of transition
    |      report on Form 10-Q, or portion thereof will be filed on or before
    |      the fifth calendar day following the prescribed due date; and
    | (c)  The accountant's statement or other exhibit required by Rule
    |      12b-25(c) has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

       See Attachment III

                                               (Attach Extra Sheets if Needed)

Potential persons who are to respond to the collection of information contained
in this form are not required to respond unless the form displays a currently
valid OMB control number.




PART IV - OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this
     notification.

      Carrie T. Walker                  213                229-8580
     ----------------------------    --------------    -------------------------
               (Name)                 (Area Code)         (Telephone Number)

(2)  Have all other periodic reports required under Section 13 or 15(d) of
     the Securities Exchange Act of 1934 or Section 30 of the Investment Company
     Act of 1940 during the preceding 12 months or for such shorter period that
     the registrant was required to file such report(s) been filed? If answer is
     no, identify report(s).                                [X] Yes [ ] No
     ---------------------------------------------------------------------------
(3)  Is it anticipated that any significant changes in results of operations
     from the corresponding period for the last fiscal year will be reflected by
     the earnings statements to be included in the subject report or portion
     thereof?                                               [X] Yes  [ ] No

     If so, attach an explanation of the anticipated change, both narratively
     and quantitatively, and, if appropriate, state the reasons why a reasonable
     estimate of the results cannot be made.

           See Attachment IV.
================================================================================

                         Hudson Respiratory Care Inc.
          -----------------------------------------------------------
                 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date   March 30, 2000                 By    /s/ Jay Ogram
    ------------------------------        --------------------------------------
                                            Jay Ogram
                                            Chief Financial Officer


INSTRUCTION:  The form may be signed by an executive officer of the registrant
or by any other duly authorized representative.  The name and title of the
person signing the form shall be typed or printed beneath the signature.  If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

+----------------------------------ATTENTION-----------------------------------+
|                INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT                |
|         CONSTITUTE FEDERAL CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).         |
+------------------------------------------------------------------------------+
                             GENERAL INSTRUCTIONS

1.  This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
    Rules and Regulations under the Securities Exchange Act of 1934.

2.  One signed original and four conformed copies of this form and amendments
    thereto must be completed and filed with the Securities and Exchange
    Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the
    General Rules and Regulations under the Act. The information contained in or
    filed with the form will be made a matter of public record in the Commission
    files.

3.  A manually signed copy of the form and amendments thereto shall be filed
    with each national securities exchange on which any class of securities of
    the registrant is registered.

4.  Amendments to the notifications must also be filed on form 12b-25 but need
    not restate information that has been correctly furnished.  The form shall
    be clearly identified as an amended notification.

5.  Electronic Filers.  This form shall not be used by electronic filers unable
    to timely file a report solely due to electronic difficulties.  Filers
    unable to submit a report within the time period prescribed due to
    difficulties in electronic filing should comply with either Rule 201 or
    Rule 202 of Regulation S-T ((S)232.201 or (S)232.202 of this chapter) or
    apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation
    S-T ((S)232.13(b) of this chapter).



                                ATTACHMENT III
                                --------------

In July 1999, Hudson Respiratory Care Inc.. (the "Company"), through its wholly-
owned subsidiary Steamer Holding AB, acquired Louis Gibeck AB, a company
organized under the laws of Sweden ("LGAB"). As a result of this acquisition
consummated by the Company during fiscal 1999 and the demands placed on the
Company's officers and financial personnel in (i) integrating LGAB's operations
into the Company's operations and (ii) consolidating LGAB's information and
financial reporting systems into the Company's systems, the Company is not able
to file its Annual Report on form 10-K for the fiscal year ended December 31,
1999 by March 30, 2000.


                                 ATTACHMENT IV
                                 -------------

The Company anticipates that both the revenues and expenses to be reflected on
its consolidated financial statements for its fiscal year ended December 31,
1999 will be greater than such items reported for its previous fiscal year.  The
increase in revenues and expenses is primarily related to (i) growth in the
Company's existing business and (ii) acquisitions, including the acquisition of
LGAB in July 1999.  Final amounts for the fiscal year ended December 31, 1999
cannot be quantified at this time.