<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>

                                                                    EXHIBIT 23.1
                                                                    ------------


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-89772) pertaining to the Boston Scientific Corporation 401(k) Savings
Plan of our report dated April 26, 2000, with respect to the financial
statements and schedule of the Boston Scientific Corporation 401(k) Savings Plan
included in this Annual Report (Form 11-K) for the year ended December 31, 1999.


                                                              ERNST & YOUNG LLP


Boston, Massachusetts
June 23, 2000


</TEXT>
</DOCUMENT>