EXHIBIT 23(b)

CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors
   BankBoston Corporation

      We consent to the incorporation by reference, in this registration
statement on Form S-8, of our report dated January 16, 1997 on our audits of the
consolidated financial statements of BankBoston Corporation (formerly known as
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 Annual Report on Form 10-K for the year ended December 31, 1996.

      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
December 5, 1997