EXHIBIT 15.1

                     ACKNOWLEDGEMENT OF ERNST & YOUNG LLP

Board of Directors
Respironics, Inc. and Subsidiaries


     We are aware of the incorporation by reference in the Registration
Statement (Form S-8) of Respironics, Inc. and Subsidiaries of our report dated
October 23, 2001 relating to the unaudited condensed consolidated interim
financial statements of Respironics, Inc. and Subsidiaries which are included in
its Form 10-Q for the quarter ended September 30, 2001.

                                         /s/ ERNST & YOUNG LLP

Pittsburgh, Pennsylvania
December 3, 2001