EXHIBIT 12

BOSTON SCIENTIFIC CORPORATION
STATEMENT OF COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES
(unaudited)

	Year Ended December 31,
(in millions)	2009			2008			2007			2006			2005
Fixed charges
Interest expense and amortization of debt issuance costs (a)	$	407		$	468		$	570		$	435		$	90
Interest portion of rental expense		20			18			14			16			13
Total fixed charges		427			486			584			451			103
Earnings
(Loss) income before income taxes		(1,308	)		(2,031	)		(569	)		(3,535	)		891
Fixed charges, per above		427			486			584			451			103
Total (deficit) earnings, adjusted	$	(881	)	$	(1,545	)	$	15		$	(3,084	)	$	994
Ratio of earnings to fixed charges (b)								0.03						9.65

(a)	The interest expense included in fixed charges above reflects only interest on third party indebtedness and excludes any interest expense accrued on uncertain tax positions, as permitted by Financial Accounting Standards Board Accounting Standards CodificationÔ Topic 740, Income Taxes (formerly FASB Interpretation No. 48, Accounting for Income Taxes).
(b)	Earnings were deficient by $881 million in 2009, $1.545 billion in 2008, and $3.084 billion in 2006