<SEC-DOCUMENT>0001225208-21-010280.txt : 20210706
<SEC-HEADER>0001225208-21-010280.hdr.sgml : 20210706
<ACCEPTANCE-DATETIME>20210706161247
ACCESSION NUMBER:		0001225208-21-010280
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20210701
FILED AS OF DATE:		20210706
DATE AS OF CHANGE:		20210706

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WICHMANN DAVID S
		CENTRAL INDEX KEY:			0001268489

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11083
		FILM NUMBER:		211074207

	MAIL ADDRESS:	
		STREET 1:		UNITEDHEALTH GROUP INC
		STREET 2:		9900 BREN RD E
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343

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>2021-07-01</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001268489</rptOwnerCik>
            <rptOwnerName>WICHMANN DAVID S</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>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Deferred Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2021-07-01</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4093.0000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4093.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4093.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Deferred Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2021-07-01</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2296.0000</value>
                    <footnoteId id="F4"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2296.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6389.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Each deferred stock unit represents the Company's commitment to issue one share of Boston Scientific common stock.</footnote>
        <footnote id="F2">Reflects a value of approximately $177,500 (representing the prorated amount of the non-employee director compensation program's annual equity grant having a value of $205,000) divided by the closing price of common stock on the date of grant.</footnote>
        <footnote id="F3">Grant of deferred stock units to non-employee director following initial appointment to the Board of Directors, which, pursuant to the Company's non-employee director compensation program, has been prorated for the time period from the effective date of the appointment to the date of the Company's 2022 annual meeting of stockholders. The grant of deferred stock units vests in full upon the next annual meeting of stockholders. Vested shares will be issued to the reporting person following the reporting person's separation from Board of Director service, in accordance with the Company's Non-Employee Director Deferred Compensation Plan.</footnote>
        <footnote id="F4">Reflects a value of approximately $99,600 (representing the prorated amount of the non-employee director compensation program's cash retainer having a value of $115,000) divided by the closing price of the common stock on the date of grant.</footnote>
        <footnote id="F5">Grant of deferred stock units in lieu of yearly cash compensation following initial appointment to the Board of Directors, which, pursuant to the Company's non-employee director compensation program, has been prorated for the time period from the effective date of the appointment to the date of the Company's 2022 annual meeting of stockholders. The grant of deferred stock units vests in full upon the next annual meeting of stockholders. Vested shares will be issued to the reporting person following the reporting person's separation from Board of Director service, in accordance with the Company's Non-Employee Director Deferred Compensation Plan.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Mai-Khoi Nguyen-Thanh, Attorney-in-Fact</signatureName>
        <signatureDate>2021-07-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
