<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-09-22</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000901430</rptOwnerCik>
            <rptOwnerName>ABELE JOHN E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE BOSTON SCIENTIFIC PLACE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NATICK</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01760-1537</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Forward Sale Contract (obligation to sell)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2009-09-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>60000</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2011-09-22</value>
            </exerciseDate>
            <expirationDate>
                <value>2011-09-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>60000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>60000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On August 26, 2009, the reporting person entered into a Rule 10b5-1 trading plan with an unaffiliated commercial bank to execute a series of variable prepaid forward sale contracts.  Under the contract reported on this form, the reporting person will deliver to the bank up to 60,000 shares of the Issuer's common stock depending on market prices at maturity on September 22, 2011.  If the market price per share at maturity is equal to or less than the floor price, the reporting person will deliver 60,000 shares to the bank.  If the market price per share at maturity is greater than the floor price, the reporting person will deliver a fewer number of shares.  The floor price will be determined by the bank based on the stock price on the first anniversary of the contract date.  At the option of the reporting person, the contract may be settled at maturity by delivering cash in lieu of stock.</footnote>
        <footnote id="F2">Under the contract represented on this form, the bank is obligated to pay $530,765.72 to the reporting person two business days after the date of the contract. In addition, if the market price per share on the first anniversary of the contract date is equal to or greater than approximately $13.16, the bank is obligated to pay an additional amount, determined by the bank based on the stock price at the time, to the reporting person three business days after the anniversary.  If the market price per share on the first anniversary of the contract date is less than approximately $13.16, the contract will then be terminated and the reporting person will deliver shares to the bank.  If the market price per share upon an early termination is equal to or less than $10.9685, the reporting person will deliver 60,000 shares to the bank.  If the market price per share upon an early termination is greater than $10.9685, the reporting person will deliver a fewer number of shares.</footnote>
        <footnote id="F3">The reporting person pledged 60,000 shares of the Issuer's common stock to secure its obligations under the contract and retains dividends and voting rights in the shares during the term of the pledge.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Lawrence J. Knopf, Attorney-in-fact</signatureName>
        <signatureDate>2009-09-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
