



                                  EXHIBIT 23.3



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to  the   incorporation  by  reference  in  the  Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
January 25, 1995  appearing on Exhibit 13.5 of Boston  Scientific  Corporation's
Annual Report on Form 10-K for the year ended December 31, 1996. We also consent
to the references to us under the headings "Experts" in such Prospectus.



PRICE WATERHOUSE LLP
Seattle, Washington
September 30, 1997



