<SEC-DOCUMENT>0001225208-20-003564.txt : 20200226
<SEC-HEADER>0001225208-20-003564.hdr.sgml : 20200226
<ACCEPTANCE-DATETIME>20200226162816
ACCESSION NUMBER:		0001225208-20-003564
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200224
FILED AS OF DATE:		20200226
DATE AS OF CHANGE:		20200226

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Fitzgerald Joseph Michael
		CENTRAL INDEX KEY:			0001484186

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11083
		FILM NUMBER:		20656142

	MAIL ADDRESS:	
		STREET 1:		C/O BOSTON SCIENTIFIC
		STREET 2:		300 BOSTON SCIENTIFIC WAY
		CITY:			MARLBOROUGH
		STATE:			MA
		ZIP:			01752-1234

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON SCIENTIFIC CORP
		CENTRAL INDEX KEY:			0000885725
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				042695240
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		300 BOSTON SCIENTIFIC WAY
		CITY:			MARLBOROUGH
		STATE:			MA
		ZIP:			01752-1234
		BUSINESS PHONE:		508-683-4000

	MAIL ADDRESS:	
		STREET 1:		300 BOSTON SCIENTIFIC WAY
		CITY:			MARLBOROUGH
		STATE:			MA
		ZIP:			01752-1234
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2020-02-24</periodOfReport>

    <issuer>
        <issuerCik>0000885725</issuerCik>
        <issuerName>BOSTON SCIENTIFIC CORP</issuerName>
        <issuerTradingSymbol>BSX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001484186</rptOwnerCik>
            <rptOwnerName>Fitzgerald Joseph Michael</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>300 BOSTON SCIENTIFIC WAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MARLBOROUGH</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01752-1234</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>EVP &amp; President, Rhythm Mgmt</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Share Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2020-02-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>14035.0000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2021-12-31</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2021-12-31</value>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>14035.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>14035.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Each performance share unit represents the Company's commitment to issue one share of Boston Scientific common stock.</footnote>
        <footnote id="F2">On February 21, 2019, the reporting person was awarded a target number of performance share units under the Company's 2019 Free Cash Flow Performance Share Program, the actual number of which to be earned by the reporting person would be based on the Company's 2019 adjusted free cash flow measured against its 2019 financial plan over the one-year performance period ending December 31, 2019 and subject to the completion of a three-year individual service period (inclusive of the performance period). On February 24, 2020, the number of the target performance share units as to which the performance criteria had been satisfied was determined. The performance share units so determined will vest in whole upon the completion of the individual service period that ends on December 31, 2021.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Scott G. Hodgdon, Attorney-in-Fact</signatureName>
        <signatureDate>2020-02-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
