Exhibit 15
Acknowledgement of Ernst & Young LLP

Board of Directors
Respironics, Inc. and Subsidiaries

We are aware of the incorporation by reference in the Registration Statements
(Post Effective Amendment No.1 on Form S-8 to Form S-4 No. 333-43703) pertaining
to the Healthdyne Technologies, Inc. 1996 Stock Option Plan, Healthdyne
Technologies, Inc. Stock Option Plan, Healthdyne Technologies, Inc. Nonemployee
Director Stock Option Plan, and Healthdyne Technologies, Inc. Stock Option Plan
II; (Form S-8 No. 333-22639) pertaining to the 1997 Employee Stock Purchase
Plan; (Form S-8 No. 333-16721) pertaining to the Respironics, Inc. Retirement
Savings Plan; (Form S-8 No. 33-89308) pertaining to the 1992 Stock Incentive
Plan; (Form S-8 No. 33-44716) pertaining to the 1991 Nonemployee Directors'
Stock Option Plan; (Form S-8 No. 33-36459) pertaining to the Amended and
Restated Incentive Stock Option Plan of Respironics, Inc. and Gerald E. McGinnis
and the Consulting Agreement dated July 1, 1988 between Respironics, Inc. and
Mark H. Sanders, M.D.; (Form S-8 No. 333-87335) pertaining to the Respironics,
Inc. 1997 Non-Employee Directors' Fee Plan; and (Form S-8 No. 333-56812)
pertaining to the Respironics, Inc. 2000 Stock Incentive Plan of our report
dated April 24, 2001 relating to the unaudited condensed consolidated interim
financial statements of Respironics, Inc. and Subsidiaries that are included in
its Form 10-Q for the three-month and nine-month periods ended March 31, 2001.

                                             /s/ Ernst & Young LLP


Pittsburgh, Pennsylvania
May 14, 2001