Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and in Amendment No. 1 to the Registration
Statement (Form S-3 No. 333-64887) and related Prospectuses of Boston Scientific
Corporation and to the incorporation by reference therein of our report dated
January 30, 2004, with respect to the consolidated financial statements of
Boston Scientific Corporation incorporated by reference in its Annual Report
(Form 10-K) for the year ended December 31, 2003 and of our report dated March
9, 2004 with respect to the related financial statement schedule included
therein, filed with the Securities and Exchange Commission.


/s/ Ernst & Young LLP

Boston, Massachusetts
September 23, 2004