EXHIBIT 23.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our Firm under the captions "Experts" and
"Selected Historical Consolidated Financial Data of Boston Scientific
Corporation" incorporated by reference in the Registration Statement (Form S-8)
of Boston Scientific Corporation pertaining to the Guidant Corporation 1998
Stock Plan, Guidant Corporation 1996 Nonemployee Director Stock Plan and Guidant
Corporation 1994 Stock Plan, and to the incorporation by reference therein of
our reports dated February 24, 2006, with respect to the consolidated financial
statements and schedule of Boston Scientific Corporation included in its Annual
Report (Form 10-K) for the year ended December 31, 2005, Boston Scientific
Corporation management's assessment of the effectiveness of internal control
over financial reporting, and the effectiveness of internal control over
financial reporting of Boston Scientific Corporation, filed with the Securities
and Exchange Commission.



/s/ Ernst & Young LLP
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   Ernst & Young LLP

Boston, Massachusetts
April 20, 2006