Exhibit 23.4
                       Consent of Independent Accountants


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 25, 1995, which appears on
Exhibit 13.5 of Boston Scientific Corporation's Annual Report on Form 10-K for
the year ended December 31, 1996.

PRICE WATERHOUSE LLP
Seattle, Washington
April 9, 1997