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)
Retirement Savings Plan of our report dated April 22, 2003, with respect to the
financial statements and schedule of the Boston Scientific Corporation 401(k)
Retirement Savings Plan included in this Annual Report (Form 11-K) for the year
ended December 31, 2002.



                                                      /s/  ERNST & YOUNG LLP


Boston, Massachusetts
June 24, 2003