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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	February 18, 2007
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  	Respironics, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	000-16723
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  	25-1304989
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  _____________________<BR>
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  _____________<BR>
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	1010 Murry Ridge Lane, Murrysville, Pennsylvania
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  	15668-8525
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	724-387-5200
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 4.01 Changes in Registrant's Certifying Accountant.
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  On February 18, 2007, the Respironics, Inc. Retirement Savings Plan (the "Plan") changed its auditors for the fiscal year-ended December 31, 2006.  The Respironics, Inc. 401(K) Committee approved the dismissal of Ernst & Young LLP ("Ernst & Young") as the independent public accountants for the Plan.<br><br>Ernst & Young's audit reports on the Plan's financial statements for the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, and for the fiscal year-ended June 30, 2004 did not contain any adverse opinions or disclaimers of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. <br><br>During the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, the fiscal year-ended June 30, 2004 and through February 18, 2007, there were no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Ernst & Young would have caused them to make reference thereto in their report on the financial statements for such periods. During the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, the fiscal year-ended June 30, 2004 and through February 18, 2007, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.<br><br>We provided Ernst & Young with a copy of the foregoing disclosures and requested from them a letter indicating whether they agree with these disclosures. A copy of their letter dated February 21, 2007, is attached as Exhibit 16.1.<br><br>On February 18, 2007, the Respironics, Inc. 401(K) Committee appointed Schneider Downs & Co., Inc. (Schneider Downs) as the independent public accountants for the Plan for the fiscal year-ended December 31, 2006. Prior to its appointment as independent accountants, neither the Plan, nor Respironics, Inc. had consulted Schneider Downs on any of the matters referenced in Regulation S-K, Item 304(a)(2).<br>
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	Respironics, Inc.
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  	&nbsp;&nbsp;
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  <I>
  	February 18, 2007
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  	By:
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  <I>
  	/s/ Daniel J. Bevevino
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  <I>
  	Name: Daniel J. Bevevino
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  <I>
  	Title: Vice President and Chief Financial and Principal Accounting Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	16.1
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  Exhibit 16.1
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_18395.htm", "description": "LIVE FILING", "secsgml_size_bytes": 11544}]
metadata_filer: {"company-data": {"conformed-name": "RESPIRONICS INC", "cik": "0000780434", "assigned-sic": "3842", "irs-number": "251304989", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-16723", "film-number": "07644259"}, "business-address": {"street1": "1010 MURRY RIDGE LANE", "city": "MURRYSVILLE", "state": "PA", "zip": "15668-8525", "phone": "7243875200"}, "mail-address": {"street1": "1010 MURRY RIDGE LANE", "city": "MURRYSVILLE", "state": "PA", "zip": "15668-8525"}}
text: Respironics, Inc. (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  February 18, 2007
  Respironics, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  000-16723
  25-1304989
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  1010 Murry Ridge Lane, Murrysville, Pennsylvania
  15668-8525
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  724-387-5200
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 4.01 Changes in Registrant's Certifying Accountant.
  On February 18, 2007, the Respironics, Inc. Retirement Savings Plan (the "Plan") changed its auditors for the fiscal year-ended December 31, 2006.  The Respironics, Inc. 401(K) Committee approved the dismissal of Ernst & Young LLP ("Ernst & Young") as the independent public accountants for the Plan.
  Ernst & Young's audit reports on the Plan's financial statements for the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, and for the fiscal year-ended June 30, 2004 did not contain any adverse opinions or disclaimers of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles.
  During the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, the fiscal year-ended June 30, 2004 and through February 18, 2007, there were no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Ernst & Young would have caused them to make reference thereto in their report on the financial statements for such periods. During the fiscal year-ended December 31, 2005, the six-month period ended December 31, 2004, the fiscal year-ended June 30, 2004 and through February 18, 2007, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
  We provided Ernst & Young with a copy of the foregoing disclosures and requested from them a letter indicating whether they agree with these disclosures. A copy of their letter dated February 21, 2007, is attached as Exhibit 16.1.
  On February 18, 2007, the Respironics, Inc. 401(K) Committee appointed Schneider Downs & Co., Inc. (Schneider Downs) as the independent public accountants for the Plan for the fiscal year-ended December 31, 2006. Prior to its appointment as independent accountants, neither the Plan, nor Respironics, Inc. had consulted Schneider Downs on any of the matters referenced in Regulation S-K, Item 304(a)(2).
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  Respironics, Inc.
  February 18, 2007
  By:
  /s/ Daniel J. Bevevino
  Name: Daniel J. Bevevino
  Title: Vice President and Chief Financial and Principal Accounting Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  16.1
  Exhibit 16.1