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<SEC-DOCUMENT>0000000000-06-003268.txt : 20060908
<SEC-HEADER>0000000000-06-003268.hdr.sgml : 20060908
<ACCEPTANCE-DATETIME>20060120162548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-003268
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060120

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON SCIENTIFIC CORP
		CENTRAL INDEX KEY:			0000885725
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				042695240
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE BOSTON SCIENTIFIC PL
		CITY:			NATICK
		STATE:			MA
		ZIP:			01760-1537
		BUSINESS PHONE:		5086508000
PUBLIC REFERENCE ACCESSION NUMBER:		0000950135-05-001479
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	January 20, 2006

Mr. Lawrence C. Best
Executive Vice President - Finance and Chief Financial Officer
Boston Scientific Corporation
One Boston Scientific Place
Natick, MA 01760-1537

      Re:	Boston Scientific Corporation
      Form 10-K for the fiscal year ended December 31, 2004
      Filed March 16, 2005
      File No. 001-11083

Dear Mr. Best:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
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