As filed with the Securities and Exchange Commission on April 11, 1997


                                            Registration No. 333-_______________
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                            -------------------------


                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933
                            -------------------------



                          BOSTON SCIENTIFIC CORPORATION
             (Exact name of Registrant as specified in its charter)


         Delaware                                       04-2695240
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                      Identification Number)


                           One Boston Scientific Place
                              Natick, MA 10760-1537
                    (Address of Principal Executive Offices)



          Target Therapeutics, Inc. 1988 Stock Option Plan, as Amended

         Target Therapeutics, Inc. 1991 Director Option Plan, as Amended

                            (Full title of the plans)
                            -------------------------



                                 Paul W. Sandman
              Senior Vice-President, Secretary and General Counsel
                          Boston Scientific Corporation
                           One Boston Scientific Place
                              Natick, MA 01760-1537
                     (Name and address of agent for service)

                                 (508) 650-8000
          (Telephone number, including area code, of agent for service)


                            -------------------------




                         CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
===========================================================================================================================
               Title of                       Amount           Proposed Maximum      Proposed Maximum        Amount of
           Securities to be                    to be          Offering Price Per         Aggregate          Registration
              Registered                    Registered             Share(*)          Offering Price(*)          Fee
---------------------------------------------------------------------------------------------------------------------------
<S>                                          <C>                    <C>                 <C>                    <C>    
Common Stock                                 2,016,000              $25.18              $50,762,880            $15,383
par value $.01 per share
===========================================================================================================================
</TABLE>
       (*)        The price shown is based on the weighted average of the price
                  at which options granted under the plans may be exercised, in
                  accordance with Rule 457(h), and is being utilized solely for
                  the purpose of calculating the registration fee.



                                  Page 1 of 10
                         Exhibit Index Appears on Page 9


<PAGE>

This Registration Statement registers shares of Boston Scientific Corporation
available for issuance to holders of options under the Target Therapeutics, Inc.
1988 Stock Option Plan, as amended, and the Target Therapeutics, Inc. 1991
Director Option Plan, as amended, which were assumed by the Registrant upon the
effective time of a merger of a wholly owned subsidiary of the Registrant with
and into Target Therapeutics, Inc., which took place on April 8, 1997.

                                     Part I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Item 1:  Plan Information.*

Item 2:  Registrant Information and Employee Plan Annual Information.*

























--------------------

* Information required by Part I to be contained in the Section 10(a) prospectus
is omitted from this  Registration  Statement in accordance  with Rule 428 under
the Securities Act, and the "Note" to Part I of Form S-8.


<PAGE>


                                        2

                                     Part II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3:  Incorporation of Documents by Reference

         The following documents filed by the Registrant with the Securities and
Exchange Commission are hereby incorporated by reference in this Registration
Statement:

1.       The Registrant's Annual Report on Form 10-K for the year ended December
         31, 1996;

2.       The Registrant's Current Report on Form 8-K with respect to an event
         dated January 20, 1997; and

3.       The descriptions of the Common Stock as set forth in the Registrant's
         Registration Statements pursuant to Section 12 of the Exchange Act, and
         any amendment or report filed for the purposes of updating any such
         description.

         In addition, all documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the
filing of a post-effective amendment which indicates that all securities offered
hereby have been sold or which deregisters all of such securities then remaining
unsold, shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents.

Item 5:           Interests of Named Experts and Counsel

         Legal matters in connection with the issuance of Common Stock offered
hereby have been passed upon for the Registrant by Lawrence J. Knopf, Vice
President and Assistant General Counsel of the Company. Mr. Knopf holds
shares and options to purchase shares of the Registrant's Common Stock and is
compensated by the Registrant as an officer of the Registrant.

Item 6:           Indemnification of Directors and Officers

         Section 145 of the Delaware General Corporation Law (the "DGCL")
empowers a Delaware corporation to indemnify any person who was or is, or is
threatened to be made, a party to any threatened, pending or completed action,
suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of such corporation), by reason of the
fact that such person is or was a director, officer, employee or agent of such
corporation, or is or was serving at the request of such corporation as a


<PAGE>


                                        3

director, officer, employee, or agent of another corporation, partnership, joint
venture, trust or other enterprise, provided that such person acted in good
faith and in a manner that such person reasonably believed to be in or not
opposed to the best interests of the corporation, and, with respect to any
criminal action or proceeding, such person had no reasonable cause to believe
his conduct was unlawful. The indemnity may include expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and
reasonably incurred by such person in connection with such action, suit or
proceeding. A Delaware corporation may also indemnify such persons against
expenses (including attorneys' fees) in actions brought by or in the right of
the corporation to procure a judgment in its favor subject to the same
conditions set forth in the immediately preceding sentences, except that no
indemnification is permitted in respect of any claim, issue or matter as to
which such person shall have been adjudged to be liable to the corporation
unless and to the extent the Court of Chancery of the State of Delaware or the
court in which such action or suit was brought shall determine upon application
that, in view of all the circumstances of the case, such person is fairly and
reasonably entitled to indemnify for such expenses as the Court of Chancery or
other such court shall deem proper. To the extent such person has been
successful on the merits or otherwise in defense of any action referred to
above, or in defense of any claim, issue or matter therein, the corporation must
indemnify such person against expenses (including attorneys' fees) actually and
reasonably incurred by such person in connection therewith. The indemnification
and advancement of expenses provided for in, or granted pursuant to, Section 145
is not exclusive of any other rights to which those seeking indemnification or
advancement of expense may be entitled under any By-law, agreement, vote of
stockholders or disinterested directors or otherwise.

         Section 145 of the DGCL also provides that a corporation may maintain
insurance against liabilities for which indemnification is not expressly
provided by the statute. The Registrant is insured against liabilities which it
may incur by reason of its indemnification obligations under its Certificate of
Incorporation, By-laws and indemnification agreements.

         Article Tenth of the Registrant's Certificate of Incorporation provides
that  the  Registrant  will  indemnify,  defend  and  hold  harmless  directors,
officers, employees and agents of the Registrant to the fullest extent currently
permitted under the DGCL.

         In addition, Article Ninth of the Registrant's Certificate of
Incorporation, as permitted by Section 102(b) of the DGCL, provides that neither
the Registrant nor its stockholders may recover damages from the Registrant's
directors for a breach of their fiduciary duty in the performance of their
duties as directors of the Registrant, unless such breach relates to (i) the
director's duty of loyalty, (ii) acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) unlawful
payments of dividends or unlawful stock repurchases or redemptions as provided
in Section 174 of the DGCL or (iv) any transactions for which the director
derived an improper benefit. The Registrant's By-laws


<PAGE>


                                                         4

provide for indemnification of the Registrant's directors, officers, employees
and agents on the terms permitted under Section 145 of the DGCL described above.

         The Registrant has entered into indemnification agreements with certain
of its directors and executive officers. These agreements provide rights of
indemnification that are substantially similar to those provided by the
Registrant's Certificate of Incorporation and By-laws. Additionally, the
agreements provide that within thirty days of a written demand for
indemnification, and within five business days of a request for an advance of
expenses, the Registrant shall either make payment or determine that the
relevant standards for indemnification have not been met; that in any action
brought by an indemnitee to enforce the right to indemnification or advances,
the burden of proving that any indemnification or advance is not appropriate
shall be on the Registrant; that neither the timing of the Registrant's decision
whether to indemnify nor any determination by the Registrant that the indemnitee
has not met such standards shall create any presumption in such an action that
the indemnitee has not met such standards; and that the indemnitee's expenses
incurred in bringing such an action and/or in an action seeking recovery under
any directors' and officers' liability insurance policies maintained by the
Registrant shall also be indemnified by the Registrant.


<PAGE>


                                        5

Item 8:  Exhibits

         The following exhibits are filed as part of this Registration
Statement:

4.1      Second Restated Certificate of Incorporation of the Registrant, as
         amended, incorporated by reference to Exhibit 3.1 to the Annual Report
         on Form 10-K of the Registrant for the Registrant's 1995 fiscal year
         and Exhibit 3.2 to the Annual Report on Form 10-K of the Registrant for
         the Registrant's 1995 fiscal year (File No. 1-11083).

4.2      Restated By-Laws of the Registrant, incorporated by reference to
         Exhibit 3.2 to the Registration Statement on Form S-1 of the Registrant
         (Reg. No. 33-46980).

4.3      Specimen certificate representing Boston Scientific Common Stock,
         incorporated by reference to Exhibit 4.1 to the Registration Statement
         on Form S-1 of the Registrant (Reg. No. 33-46980).

4.4      Target Therapeutics, Inc. 1988 Stock Option Plan, incorporated by
         reference to Exhibit 10.2 to Target Therapeutics, Inc.'s Quarterly
         Report on Form 10-Q for the quarter ended September 30, 1996 (File No.
         0-19801).

4.5      Target Therapeutics, Inc. 1991 Director Option Plan, incorporated by
         reference to Exhibit 10.3 to Target Therapeutics, Inc.'s Quarterly
         Report on Form 10-Q for the quarter ended September 30, 1996 (File No.
         0-19801).

*5.1     Opinion and Consent of General Counsel as to the legality of the
         securities being registered.

*23.1    Consent of Ernst & Young LLP.

*23.2    Consent of Arthur Andersen LLP.

*23.3    Consent of Deloitte & Touche LLP.

*23.4    Consent of Price Waterhouse LLP.

23.5     Consent of General Counsel (contained in his opinion filed as Exhibit
         5.1).

24       Power of Attorney (contained on the signature page of this Registration
         Statement).

*   Filed herewith


<PAGE>


                                        6


Item 9:  Undertakings

         A.       The undersigned Registrant hereby undertakes:

         (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this Registration Statement to include any
material information with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material change to such
information in the Registration Statement;

         (2) That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof;

         (3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering;

         (4) That, for purposes of determining any liability under the
Securities Act of 1933, each filing of the Registrant's annual report pursuant
to Section 13(a) or 15(d) of the Exchange Act that is incorporated by reference
in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof; and

         (5) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.


<PAGE>


                                        7

                                   SIGNATURES

         Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Natick, The Commonwealth of Massachusetts on the 10th
day of April, 1997.


                                    BOSTON SCIENTIFIC CORPORATION


                                    By:     /s/ Lawrence C. Best
                                       -------------------------
                                    Lawrence C. Best
                                    Senior Vice President - Finance and
                                    Administration, and Chief Financial Officer


                                POWER OF ATTORNEY

         We, the undersigned officers and Directors of Boston Scientific
Corporation, hereby severally constitute and appoint Paul W. Sandman and
Lawrence J. Knopf, and each of them singly, our true and lawful attorneys with
full power to them, and each of them singly, to sign for us and in our names in
the capacities indicated below the Registration Statement on Form S-8 filed
herewith and any and all pre-effective and post-effective amendments to said
Registration Statement, and generally to do all such things in our names and on
our behalf in our capacities as officers and Directors to enable Boston
Scientific Corporation to comply with the provisions of the Securities Act, and
all requirements of the Securities and Exchange Commission, hereby ratifying and
confirming our signatures, as they may be signed by our said attorneys or any of
them, to said Registration Statement and any and all amendments thereto.

         Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities and on the
date indicated.


<PAGE>


                                        8

Signature                      Title                              Date
---------                      -----                              ----

                               Director, Founder                  April 10, 1997
/s/ John E. Abele
-----------------
John E. Abele

/s/ Charles J. Aschauer, Jr.
----------------------------
Charles J. Aschauer, Jr.       Director                           April 10, 1997


/s/ Randall F. Bellows
----------------------
Randall F. Bellows             Director                           April 10, 1997


/s/ Lawrence C. Best
--------------------
Lawrence C. Best               Senior Vice President -            April 10, 1997
                               Finance and Administration,
                               and Chief Financial Officer
                               (Principal Financial and
                               Accounting Officer)

/s/ Joseph A. Ciffolillo                                          April 10, 1997
------------------------
Joseph A. Ciffolillo           Director

/s/ Joel L. Fleishman                                             April 10, 1997
---------------------   
Joel L. Fleishman              Director


/s/ N.J. Nicholas, Jr.
----------------------
N.J. Nicholas, Jr.             Director                           April 10, 1997


/s/ Peter M. Nicholas
---------------------
Peter M. Nicholas              Director, Chairman of the          April 10, 1997
                               Board, President and Chief
                               Executive Officer (Principal
                               Executive Officer)

/s/ Dale A. Spencer
-------------------
Dale A. Spencer                Director                           April 10, 1997


<PAGE>


                                        9


                                  Exhibit Index
                                  -------------

Exhibit No.      Description of Documents                             Page No.*
-----------      ------------------------                             ---------

4.1              Second Restated Certificate of Incorporation of the
                 Registrant, as amended, incorporated by reference to
                 Exhibit 3.1 to the Annual Report on Form 10-K of the
                 Registrant for the Registrant's 1994 fiscal year and
                 Exhibit 3.2 to the Annual Report on Form 10-K of the
                 Registrant for the Registrant's 1994 fiscal year (File
                 No. 1-11083).

4.2              Restated By-Laws of the Registrant, incorporated by
                 reference to Exhibit 3.2 to the Registration Statement
                 on Form S-1 of the Registrant (Reg. No. 33-46980).

4.3              Specimen certificate representing Boston Scientific
                 Common Stock, incorporated by reference to Exhibit
                 4.1 to the Registration Statement on Form S-1 of the
                 Registrant (Reg. No. 33-46980).

4.4              Target Therapeutics, Inc. 1988 Stock Option Plan,
                 incorporated by reference to Exhibit 10.2 to Target
                 Therapeutics, Inc.'s Quarterly Report on Form 10-Q for the
                 quarter ended September 30, 1996 (File No. 0-19801).

4.5              Target Therapeutics, Inc. 1991 Director Option Plan,
                 incorporated by reference to Exhibit 10.3 to Target
                 Therapeutics, Inc.'s Quarterly Report on Form 10-Q for the
                 quarter ended September 30, 1996 (File No. 0-19801).        
                                                                             
*5.1             Opinion and Consent of General Counsel as to the            11
                 legality of the securities being registered.

*23.1            Consent of Ernst & Young LLP.                               12
                                                                             
*23.2            Consent of Arthur Andersen LLP.                             13
                                                                             
*23.3            Consent of Deloitte & Touche, LLP.                          14

*23.4            Consent of Price Waterhouse, LLP.                           15


<PAGE>


                                       10


23.5             Consent of General Counsel (contained in his opinion
                 filed as Exhibit 5.1)

24               Power of Attorney (contained in the signature page of
                 this Registration Statement).
[{"type": "S-8", "sequence": "1", "description": "FORM S-8 FOR BOSTON SCIENTIFIC CORPORATION", "secsgml_size_bytes": 23027}]
{"company-data": {"conformed-name": "BOSTON SCIENTIFIC CORP", "cik": "0000885725", "assigned-sic": "3841", "irs-number": "042695240", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-25033", "film-number": "97579158"}, "business-address": {"street1": "ONE BOSTON SCIENTIFIC PL", "city": "NATICK", "state": "MA", "zip": "01760-1537", "phone": "5086508000"}}
As filed with the Securities and Exchange Commission on April 11, 1997

                                            Registration No. 333-_______________
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                            -------------------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933
                            -------------------------

                          BOSTON SCIENTIFIC CORPORATION
             (Exact name of Registrant as specified in its charter)

         Delaware                                       04-2695240
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                      Identification Number)

                           One Boston Scientific Place
                              Natick, MA 10760-1537
                    (Address of Principal Executive Offices)

          Target Therapeutics, Inc. 1988 Stock Option Plan, as Amended

         Target Therapeutics, Inc. 1991 Director Option Plan, as Amended

                            (Full title of the plans)
                            -------------------------

                                 Paul W. Sandman
              Senior Vice-President, Secretary and General Counsel
                          Boston Scientific Corporation
                           One Boston Scientific Place
                              Natick, MA 01760-1537
                     (Name and address of agent for service)

                                 (508) 650-8000
          (Telephone number, including area code, of agent for service)

                            -------------------------

                         CALCULATION OF REGISTRATION FEE
===========================================================================================================================
               Title of                       Amount           Proposed Maximum      Proposed Maximum        Amount of
           Securities to be                    to be          Offering Price Per         Aggregate          Registration
              Registered                    Registered             Share(*)          Offering Price(*)          Fee
---------------------------------------------------------------------------------------------------------------------------
Common Stock                                 2,016,000              $25.18              $50,762,880            $15,383
par value $.01 per share
===========================================================================================================================
(*)        The price shown is based on the weighted average of the price
                  at which options granted under the plans may be exercised, in
                  accordance with Rule 457(h), and is being utilized solely for
                  the purpose of calculating the registration fee.

                                  Page 1 of 10
                         Exhibit Index Appears on Page 9
This Registration Statement registers shares of Boston Scientific Corporation
available for issuance to holders of options under the Target Therapeutics, Inc.
1988 Stock Option Plan, as amended, and the Target Therapeutics, Inc. 1991
Director Option Plan, as amended, which were assumed by the Registrant upon the
effective time of a merger of a wholly owned subsidiary of the Registrant with
and into Target Therapeutics, Inc., which took place on April 8, 1997.

                                     Part I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Item 1:  Plan Information.*

Item 2:  Registrant Information and Employee Plan Annual Information.*

--------------------

* Information required by Part I to be contained in the Section 10(a) prospectus
is omitted from this  Registration  Statement in accordance  with Rule 428 under
the Securities Act, and the "Note" to Part I of Form S-8.
2

                                     Part II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3:  Incorporation of Documents by Reference

         The following documents filed by the Registrant with the Securities and
Exchange Commission are hereby incorporated by reference in this Registration
Statement:

1.       The Registrant's Annual Report on Form 10-K for the year ended December
         31, 1996;

2.       The Registrant's Current Report on Form 8-K with respect to an event
         dated January 20, 1997; and

3.       The descriptions of the Common Stock as set forth in the Registrant's
         Registration Statements pursuant to Section 12 of the Exchange Act, and
         any amendment or report filed for the purposes of updating any such
         description.

         In addition, all documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the
filing of a post-effective amendment which indicates that all securities offered
hereby have been sold or which deregisters all of such securities then remaining
unsold, shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents.

Item 5:           Interests of Named Experts and Counsel

         Legal matters in connection with the issuance of Common Stock offered
hereby have been passed upon for the Registrant by Lawrence J. Knopf, Vice
President and Assistant General Counsel of the Company. Mr. Knopf holds
shares and options to purchase shares of the Registrant's Common Stock and is
compensated by the Registrant as an officer of the Registrant.

Item 6:           Indemnification of Directors and Officers

         Section 145 of the Delaware General Corporation Law (the "DGCL")
empowers a Delaware corporation to indemnify any person who was or is, or is
threatened to be made, a party to any threatened, pending or completed action,
suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of such corporation), by reason of the
fact that such person is or was a director, officer, employee or agent of such
corporation, or is or was serving at the request of such corporation as a
3

director, officer, employee, or agent of another corporation, partnership, joint
venture, trust or other enterprise, provided that such person acted in good
faith and in a manner that such person reasonably believed to be in or not
opposed to the best interests of the corporation, and, with respect to any
criminal action or proceeding, such person had no reasonable cause to believe
his conduct was unlawful. The indemnity may include expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and
reasonably incurred by such person in connection with such action, suit or
proceeding. A Delaware corporation may also indemnify such persons against
expenses (including attorneys' fees) in actions brought by or in the right of
the corporation to procure a judgment in its favor subject to the same
conditions set forth in the immediately preceding sentences, except that no
indemnification is permitted in respect of any claim, issue or matter as to
which such person shall have been adjudged to be liable to the corporation
unless and to the extent the Court of Chancery of the State of Delaware or the
court in which such action or suit was brought shall determine upon application
that, in view of all the circumstances of the case, such person is fairly and
reasonably entitled to indemnify for such expenses as the Court of Chancery or
other such court shall deem proper. To the extent such person has been
successful on the merits or otherwise in defense of any action referred to
above, or in defense of any claim, issue or matter therein, the corporation must
indemnify such person against expenses (including attorneys' fees) actually and
reasonably incurred by such person in connection therewith. The indemnification
and advancement of expenses provided for in, or granted pursuant to, Section 145
is not exclusive of any other rights to which those seeking indemnification or
advancement of expense may be entitled under any By-law, agreement, vote of
stockholders or disinterested directors or otherwise.

         Section 145 of the DGCL also provides that a corporation may maintain
insurance against liabilities for which indemnification is not expressly
provided by the statute. The Registrant is insured against liabilities which it
may incur by reason of its indemnification obligations under its Certificate of
Incorporation, By-laws and indemnification agreements.

         Article Tenth of the Registrant's Certificate of Incorporation provides
that  the  Registrant  will  indemnify,  defend  and  hold  harmless  directors,
officers, employees and agents of the Registrant to the fullest extent currently
permitted under the DGCL.

         In addition, Article Ninth of the Registrant's Certificate of
Incorporation, as permitted by Section 102(b) of the DGCL, provides that neither
the Registrant nor its stockholders may recover damages from the Registrant's
directors for a breach of their fiduciary duty in the performance of their
duties as directors of the Registrant, unless such breach relates to (i) the
director's duty of loyalty, (ii) acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) unlawful
payments of dividends or unlawful stock repurchases or redemptions as provided
in Section 174 of the DGCL or (iv) any transactions for which the director
derived an improper benefit. The Registrant's By-laws
4

provide for indemnification of the Registrant's directors, officers, employees
and agents on the terms permitted under Section 145 of the DGCL described above.

         The Registrant has entered into indemnification agreements with certain
of its directors and executive officers. These agreements provide rights of
indemnification that are substantially similar to those provided by the
Registrant's Certificate of Incorporation and By-laws. Additionally, the
agreements provide that within thirty days of a written demand for
indemnification, and within five business days of a request for an advance of
expenses, the Registrant shall either make payment or determine that the
relevant standards for indemnification have not been met; that in any action
brought by an indemnitee to enforce the right to indemnification or advances,
the burden of proving that any indemnification or advance is not appropriate
shall be on the Registrant; that neither the timing of the Registrant's decision
whether to indemnify nor any determination by the Registrant that the indemnitee
has not met such standards shall create any presumption in such an action that
the indemnitee has not met such standards; and that the indemnitee's expenses
incurred in bringing such an action and/or in an action seeking recovery under
any directors' and officers' liability insurance policies maintained by the
Registrant shall also be indemnified by the Registrant.
5

Item 8:  Exhibits

         The following exhibits are filed as part of this Registration
Statement:

4.1      Second Restated Certificate of Incorporation of the Registrant, as
         amended, incorporated by reference to Exhibit 3.1 to the Annual Report
         on Form 10-K of the Registrant for the Registrant's 1995 fiscal year
         and Exhibit 3.2 to the Annual Report on Form 10-K of the Registrant for
         the Registrant's 1995 fiscal year (File No. 1-11083).

4.2      Restated By-Laws of the Registrant, incorporated by reference to
         Exhibit 3.2 to the Registration Statement on Form S-1 of the Registrant
         (Reg. No. 33-46980).

4.3      Specimen certificate representing Boston Scientific Common Stock,
         incorporated by reference to Exhibit 4.1 to the Registration Statement
         on Form S-1 of the Registrant (Reg. No. 33-46980).

4.4      Target Therapeutics, Inc. 1988 Stock Option Plan, incorporated by
         reference to Exhibit 10.2 to Target Therapeutics, Inc.'s Quarterly
         Report on Form 10-Q for the quarter ended September 30, 1996 (File No.
         0-19801).

4.5      Target Therapeutics, Inc. 1991 Director Option Plan, incorporated by
         reference to Exhibit 10.3 to Target Therapeutics, Inc.'s Quarterly
         Report on Form 10-Q for the quarter ended September 30, 1996 (File No.
         0-19801).

*5.1     Opinion and Consent of General Counsel as to the legality of the
         securities being registered.

*23.1    Consent of Ernst & Young LLP.

*23.2    Consent of Arthur Andersen LLP.

*23.3    Consent of Deloitte & Touche LLP.

*23.4    Consent of Price Waterhouse LLP.

23.5     Consent of General Counsel (contained in his opinion filed as Exhibit
         5.1).

24       Power of Attorney (contained on the signature page of this Registration
         Statement).

*   Filed herewith
6

Item 9:  Undertakings

         A.       The undersigned Registrant hereby undertakes:

         (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this Registration Statement to include any
material information with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material change to such
information in the Registration Statement;

         (2) That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof;

         (3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering;

         (4) That, for purposes of determining any liability under the
Securities Act of 1933, each filing of the Registrant's annual report pursuant
to Section 13(a) or 15(d) of the Exchange Act that is incorporated by reference
in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof; and

         (5) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.
7

                                   SIGNATURES

         Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Natick, The Commonwealth of Massachusetts on the 10th
day of April, 1997.

                                    BOSTON SCIENTIFIC CORPORATION

                                    By:     /s/ Lawrence C. Best
                                       -------------------------
                                    Lawrence C. Best
                                    Senior Vice President - Finance and
                                    Administration, and Chief Financial Officer

                                POWER OF ATTORNEY

         We, the undersigned officers and Directors of Boston Scientific
Corporation, hereby severally constitute and appoint Paul W. Sandman and
Lawrence J. Knopf, and each of them singly, our true and lawful attorneys with
full power to them, and each of them singly, to sign for us and in our names in
the capacities indicated below the Registration Statement on Form S-8 filed
herewith and any and all pre-effective and post-effective amendments to said
Registration Statement, and generally to do all such things in our names and on
our behalf in our capacities as officers and Directors to enable Boston
Scientific Corporation to comply with the provisions of the Securities Act, and
all requirements of the Securities and Exchange Commission, hereby ratifying and
confirming our signatures, as they may be signed by our said attorneys or any of
them, to said Registration Statement and any and all amendments thereto.

         Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities and on the
date indicated.
8

Signature                      Title                              Date
---------                      -----                              ----

                               Director, Founder                  April 10, 1997
/s/ John E. Abele
-----------------
John E. Abele

/s/ Charles J. Aschauer, Jr.
----------------------------
Charles J. Aschauer, Jr.       Director                           April 10, 1997

/s/ Randall F. Bellows
----------------------
Randall F. Bellows             Director                           April 10, 1997

/s/ Lawrence C. Best
--------------------
Lawrence C. Best               Senior Vice President -            April 10, 1997
                               Finance and Administration,
                               and Chief Financial Officer
                               (Principal Financial and
                               Accounting Officer)

/s/ Joseph A. Ciffolillo                                          April 10, 1997
------------------------
Joseph A. Ciffolillo           Director

/s/ Joel L. Fleishman                                             April 10, 1997
---------------------   
Joel L. Fleishman              Director

/s/ N.J. Nicholas, Jr.
----------------------
N.J. Nicholas, Jr.             Director                           April 10, 1997

/s/ Peter M. Nicholas
---------------------
Peter M. Nicholas              Director, Chairman of the          April 10, 1997
                               Board, President and Chief
                               Executive Officer (Principal
                               Executive Officer)

/s/ Dale A. Spencer
-------------------
Dale A. Spencer                Director                           April 10, 1997
9

                                  Exhibit Index
                                  -------------

Exhibit No.      Description of Documents                             Page No.*
-----------      ------------------------                             ---------

4.1              Second Restated Certificate of Incorporation of the
                 Registrant, as amended, incorporated by reference to
                 Exhibit 3.1 to the Annual Report on Form 10-K of the
                 Registrant for the Registrant's 1994 fiscal year and
                 Exhibit 3.2 to the Annual Report on Form 10-K of the
                 Registrant for the Registrant's 1994 fiscal year (File
                 No. 1-11083).

4.2              Restated By-Laws of the Registrant, incorporated by
                 reference to Exhibit 3.2 to the Registration Statement
                 on Form S-1 of the Registrant (Reg. No. 33-46980).

4.3              Specimen certificate representing Boston Scientific
                 Common Stock, incorporated by reference to Exhibit
                 4.1 to the Registration Statement on Form S-1 of the
                 Registrant (Reg. No. 33-46980).

4.4              Target Therapeutics, Inc. 1988 Stock Option Plan,
                 incorporated by reference to Exhibit 10.2 to Target
                 Therapeutics, Inc.'s Quarterly Report on Form 10-Q for the
                 quarter ended September 30, 1996 (File No. 0-19801).

4.5              Target Therapeutics, Inc. 1991 Director Option Plan,
                 incorporated by reference to Exhibit 10.3 to Target
                 Therapeutics, Inc.'s Quarterly Report on Form 10-Q for the
                 quarter ended September 30, 1996 (File No. 0-19801).        
                                                                             
*5.1             Opinion and Consent of General Counsel as to the            11
                 legality of the securities being registered.

*23.1            Consent of Ernst & Young LLP.                               12
                                                                             
*23.2            Consent of Arthur Andersen LLP.                             13
                                                                             
*23.3            Consent of Deloitte & Touche, LLP.                          14

*23.4            Consent of Price Waterhouse, LLP.                           15
10

23.5             Consent of General Counsel (contained in his opinion
                 filed as Exhibit 5.1)

24               Power of Attorney (contained in the signature page of
                 this Registration Statement).