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                                                                    Exhibit 23.1
   
                        Consent of Independent Auditors

We consent to the use of our report dated February 20, 1998, except for the
first, second and third paragraphs of Note B, as to which the date is February
16, 1999, with respect to the consolidated financial statements of Boston
Scientific Corporation, as restated, both of which are incorporated by reference
in this Form 10-K/A from Exhibit 13.1 thereto.

Our audits also included the financial statement schedule of Boston Scientific
Corporation listed in Item 14(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

We also consent to the incorporation by reference in the Registration Statements
(Forms S-8 Nos. 33-57242, 33-89772, 33-93790, 33-99766, 33-80265, 333-02256,
333-25033, and 333-25037) and in the Registration Statements (Forms S-3 Nos.
333-37255, 333-64887, and 333-64991) of our report dated February 20, 1998,
except for the first, second and third paragraphs of Note B, as to which the
date is February 16, 1999, with respect to the consolidated financial
statements, as restated, incorporated by reference herein, and our report
included in the preceding paragraph with respect to the financial statement
schedule included in this Form 10-K/A of Boston Scientific Corporation.
    

                               ERNST & YOUNG LLP


Boston, Massachusetts
March 25, 1999