
Exhibit 11

               BOSTON SCIENTIFIC CORPORATION AND SUBSIDIARIES
                      Computation of Earnings Per Share
                (In thousands, except per share information)
                                 (Unaudited)

<TABLE>
<CAPTION>

                                                    Three Months Ended  Nine Months Ended
                                                      September 30,       September 30,
                                                      1996      1995      1996      1995
                                                    -------------------------------------

<S>                                                 <C>       <C>       <C>       <C>
Primary:

  Weighted average shares outstanding                177,527   176,113   177,526   175,151

  Net effect of dilutive stock options - based on
   the treasury stock method using average
   market price                                        4,855     4,458     3,173     2,731
                                                    --------------------------------------

  Total                                              182,382   180,571   180,699   177,882
                                                    ======================================

  Net income                                        $ 67,843  $ 49,356  $ 90,362  $ 34,323
                                                    ======================================

  Per share amount                                  $   0.37  $   0.27  $   0.50  $   0.19
                                                    ======================================

Fully Diluted:

  Weighted average shares outstanding                177,527   176,113   177,526   175,151

  Net effect of dilutive stock options - based on
   the treasury stock method using quarter 
   end market price, if higher than average 
   market price                                        5,513     4,971     5,514     4,970
                                                    --------------------------------------

  Total                                              183,040   181,084   183,040   180,121
                                                    ======================================

  Net income                                        $ 67,843  $ 49,356  $ 90,362  $ 34,323
                                                    ======================================

  Per share amount                                  $   0.37  $   0.27  $   0.49  $   0.19
                                                    ======================================
</TABLE>


