Boston Scientific Announces Results for Third Quarter Ended Septembe...(es $2 million to cost of products sold; ...)

2006 to selling, general and administrative expenses, and $2 million

to research and development expenses.

(b) Recorded to cost of products sold.

(c) Recorded to other, net.

(d) Amounts are tax effected at the Company's anticipated effective tax

rate, unless the amount is a significant unusual or infrequently

occurring item in accordance with FASB Interpretation No. 18,

"Accounting for Income Taxes in Interim Periods".

BOSTON SCIENTIFIC CORPORATION

CONDENSED GAAP RESULTS OF OPERATIONS

(Unaudited)

Nine Months Ended

September 30,

In millions, except per share data 2007 2006

Net sales $6,204 $5,756

Cost of products sold 1,706 1,681

Gross profit 4,498 4,075

Operating expenses

Selling, general and administrative

expenses 2,205 1,917

Research and development expenses 835 741

Royalty expense 151 177

Amortization expense 467 356

Purchased research and development 72 4,117

Loss on assets held for sale 352

4,082 7,308

Operating income (loss) 416 (3,233)

Other income (expense):

Interest expense (433) (291)

Other, net
'/>"/>