EXHIBIT 23.2




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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


/s/ Ernst & Young LLP
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   Ernst & Young LLP

Indianapolis, Indiana
April 20, 2006