EXHIBIT 23
                       CONSENT OF INDEPENDENT ACCOUNTANTS


To The Board of Directors
Bank of Boston Corporation


We consent to the incorporation by reference, in the registration statements of
Bank of Boston Corporation on Forms S-3 (Registration Nos. 33-52571 and 333-
13697), Forms S-4 (333-19083 and 333-19111), and Forms S-8 (Registration Nos.
33-1899, 33-11186, 33-64462, 33-66012, 333-00297, 333-07329, 333-09041, 333-
12851 and 333-18999) of our report dated January 16, 1997 on our audits of the
consolidated financial statements of Bank of Boston Corporation and Subsidiaries
as of December 31, 1996 and 1995, and for each of the three years in the period
ended December 31, 1996, included in the Corporation's 1996 Annual Report to
Stockholders and in Exhibit 13 to the Corporation's 1996 Annual Report on Form
10-K.

The consolidated financial statements of BayBanks, Inc., as of December 31, 1995
and for the years ended December 31, 1995 and 1994, prior to the restatement for
the 1996 pooling of interests, included in the 1995 and 1994 restated
consolidated financial statements were audited by other auditors whose reports
expressed unqualified opinions on those financial statements.  We audited the
combination of the accompanying consolidated balance sheet as of December 31,
1995, and the consolidated statements of income, changes in stockholders' equity
and cash flows for the years ended December 31, 1995 and 1994, after restatement
for the 1996 pooling of interests; in our opinion, such consolidated financial
statements have been properly combined on the basis described in Note 2 to the
financial statements.



                          /S/ COOPERS & LYBRAND L.L.P.


Boston, Massachusetts
March 19, 1997