<SEC-DOCUMENT>0001225208-21-002235.txt : 20210211
<SEC-HEADER>0001225208-21-002235.hdr.sgml : 20210211
<ACCEPTANCE-DATETIME>20210211174312
ACCESSION NUMBER:		0001225208-21-002235
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20210210
FILED AS OF DATE:		20210211
DATE AS OF CHANGE:		20210211

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Brennan Daniel J.
		CENTRAL INDEX KEY:			0001595612

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11083
		FILM NUMBER:		21621260

	MAIL ADDRESS:	
		STREET 1:		BOSTON SCIENTIFIC CORPORATION
		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>2021-02-10</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001595612</rptOwnerCik>
            <rptOwnerName>Brennan Daniel J.</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 and CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2021-02-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>16195.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>279438.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2021-02-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6720.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>38.8500</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>272718.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">On February 15, 2018, the reporting person was awarded a target number of performance share units under the Company's 2018 Total Shareholder Return Performance Share Program, the actual number of which to be earned by the reporting person would be based on the Company's total shareholder return performance percentile relative to that of the other companies in the S&amp;P 500 Healthcare Index over the three annual performance cycles comprising the three-year period ended December 31, 2020 and subject to the completion of the concurrent three-year individual service period. On February 9, 2021, the number of the target performance share units as to which the performance criteria had been satisfied was determined and the individual service period was satisfied.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Scott G. Hodgdon, Attorney-in-Fact</signatureName>
        <signatureDate>2021-02-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
