Exhibit 23.2

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement of
Boston Scientific Corporation on Form S-3 of our report dated May 7, 2004,
relating to the consolidated balance sheets of Advanced Bionics Corporation as
of December 31, 2003 and 2002 and the related consolidated statements of
operations, stockholders' equity and cash flows for the years then ended
appearing in the Current Report on Form 8-K/A of Boston Scientific Corporation
filed on August 6, 2004, and to the reference to us under the heading "Experts"
in the Prospectus, which is part of this Registration Statement.

/s/ DELOITTE & TOUCHE LLP
Los Angeles, California
September 29, 2004