-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Pm7cCvq8Eru95jl5u2/Ln098R9cfZgIetlA3Sr5Ehvllj6rXJf4CnJaRuTn0TzlS
 kblA0yS1km4Xb8A98qbL3g==

<SEC-DOCUMENT>0000940394-07-002166.txt : 20071228
<SEC-HEADER>0000940394-07-002166.hdr.sgml : 20071228
<ACCEPTANCE-DATETIME>20071228145608
ACCESSION NUMBER:		0000940394-07-002166
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20071031
FILED AS OF DATE:		20071228
DATE AS OF CHANGE:		20071228
EFFECTIVENESS DATE:		20071228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Diversified Equity Income Fund
		CENTRAL INDEX KEY:			0001340736
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21832
		FILM NUMBER:		071331639

	BUSINESS ADDRESS:	
		STREET 1:		THE EATON VANCE BUILDING
		STREET 2:		255 STATE STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		617-482-8260

	MAIL ADDRESS:	
		STREET 1:		THE EATON VANCE BUILDING
		STREET 2:		255 STATE STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Dividend Income Fund
		DATE OF NAME CHANGE:	20051110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Income Opportunities Fund
		DATE OF NAME CHANGE:	20051005
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>tmdeif103107.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 10/31/2007
000 C000000 0001340736
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 EV Tax-Managed Diversified Equity Income
001 B000000 811-21832
001 C000000 6174828260
002 A000000 255 State St.
002 B000000 Boston
002 C000000 MA
002 D010000 02109
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 Eaton Vance Management
008 B000001 A
008 C000001 801-15930
008 D010001 Boston
008 D020001 MA
008 D030001 02109
008 A000002 Rampart Investment Management Company, Inc.
008 B000002 S
008 C000002 801-20657
008 D010002 Boston
008 D020002 MA
008 D030002 02110
008 D040002 2634
010 A000001 Eaton Vance Management
010 B000001 801-15930
010 C010001 Boston
010 C020001 MA
010 C030001 02109
012 A000001 PFPC Inc.
012 B000001 85-401761
012 C010001 Westborough
012 C020001 MA
012 C030001 01581
012 C040001 5123
013 A000001 Deloitte & Touche LLP
013 B010001 Boston
013 B020001 MA
013 B030001 02116
<PAGE>      PAGE  2
013 B040001 5022
014 A000001 Eaton Vance Distributors, Inc.
014 B000001 8-047939
015 A000001 State Street Bank and Trust Company
015 B000001 C
015 C010001 Boston
015 C020001 MA
015 C030001 02116
015 E010001 X
018  000000 Y
019 A000000 Y
019 B000000  176
019 C000000 EATONVANCE
020 A000001 CREDIT SUISSE SECURITIES (USA)
020 C000001   2948
020 A000002 BEAR STEARNS & CO, INC.
020 C000002   1537
020 A000003 LEHMAN BROTHERS
020 C000003   1220
020 A000004 MORGAN STANLEY & CO INC
020 C000004   1136
020 A000005 CITIGROUP GLOBAL MARKETS INC
020 C000005    962
020 A000006 MERRILL LYNCH PIERCE FENNER & SMITH
020 C000006    876
020 A000007 DEUTCHE BANK
020 C000007    858
020 A000008 SANFORD C. BERNSTEIN LTD
020 C000008    817
020 A000009 UBS Securities LLC
020 B000009 13-3873456
020 C000009    811
020 A000010 ALBERT FRIED AND CO
020 C000010    765
021  000000    16078
022 A000001 CREDIT SUISSE SECURITIES (USA)
022 C000001   1168458
022 D000001   1045662
022 A000002 ALBERT FRIED AND CO
022 C000002    757476
022 D000002    357519
022 A000003 CITIGROUP GLOBAL MARKETS INC
022 C000003    808821
022 D000003    305441
022 A000004 BEAR STEARNS & CO, INC.
022 C000004    466267
022 D000004    603250
022 A000005 LEHMAN BROTHERS
022 C000005    471531
022 D000005    521172
022 A000006 MERRILL LYNCH PIERCE FENNER & SMITH, INC.
<PAGE>      PAGE  3
022 C000006    501181
022 D000006    487788
022 A000007 REYNDERS GRAY & CO INC
022 C000007    576126
022 D000007    272964
022 A000008 SG Americas Securities LLC
022 C000008    739432
022 D000008     68544
022 A000009 DEUTSCHE BANK SECURITIES, INC.
022 C000009    457733
022 D000009    326182
022 A000010 MORGAN STANLEY & CO INC
022 C000010    490618
022 D000010    292992
023 C000000   12108939
023 D000000    6066150
024  000000 Y
025 A000001 CITIGROUP GLOBAL MARKEST INC
025 C000001 E
025 D000001   17993
025 A000002 LEHMAN BROTHERS
025 C000002 E
025 D000002   17337
025 A000003 MERRILL LYNCH PIERCE FENNER & SMITH, INC.
025 C000003 E
025 D000003   23548
025 A000004 MORGAN STANLEY & CO INC
025 C000004 E
025 D000004   25817
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027  000000 N
028 A010000         0
028 A020000         0
028 A030000         0
028 A040000         0
028 B010000         0
028 B020000         0
028 B030000         0
028 B040000         0
028 C010000         0
028 C020000         0
028 C030000         0
028 C040000         0
<PAGE>      PAGE  4
028 D010000         0
028 D020000         0
028 D030000         0
028 D040000         0
028 E010000         0
028 E020000         0
028 E030000         0
028 E040000         0
028 F010000         0
028 F020000         0
028 F030000         0
028 F040000         0
028 G010000         0
028 G020000         0
028 G030000         0
028 G040000         0
028 H000000         0
030 A000000      0
030 B000000  0.00
030 C000000  0.00
031 A000000      0
031 B000000      0
032  000000      0
033  000000      0
035  000000      0
036 B000000      0
038  000000      0
042 A000000   0
042 B000000   0
042 C000000   0
042 D000000   0
042 E000000   0
042 F000000   0
042 G000000   0
042 H000000   0
043  000000      0
044  000000      0
045  000000 Y
046  000000 N
047  000000 Y
048  000000  1.000
048 A010000        0
048 A020000 0.000
048 B010000        0
048 B020000 0.000
048 C010000        0
048 C020000 0.000
048 D010000        0
048 D020000 0.000
048 E010000        0
048 E020000 0.000
<PAGE>      PAGE  5
048 F010000        0
048 F020000 0.000
048 G010000        0
048 G020000 0.000
048 H010000        0
048 H020000 0.000
048 I010000        0
048 I020000 0.000
048 J010000        0
048 J020000 0.000
048 K010000        0
048 K020000 0.000
049  000000 N
050  000000 N
051  000000 N
052  000000 N
053 A000000 Y
053 B000000 N
053 C000000 N
054 A000000 Y
054 B000000 Y
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 N
054 O000000 N
055 A000000 Y
055 B000000 N
056  000000 Y
057  000000 N
058 A000000 N
059  000000 Y
060 A000000 Y
060 B000000 Y
061  000000        0
062 A000000 N
062 B000000   0.0
062 C000000   0.0
062 D000000   0.0
062 E000000   0.0
062 F000000   0.0
062 G000000   0.0
062 H000000   0.0
<PAGE>      PAGE  6
062 I000000   0.0
062 J000000   0.0
062 K000000   0.0
062 L000000   0.0
062 M000000   0.0
062 N000000   0.0
062 O000000   0.0
062 P000000   0.0
062 Q000000   0.0
062 R000000   0.0
063 A000000   0
063 B000000  0.0
066 A000000 Y
066 B000000 N
066 C000000 N
066 D000000 N
066 E000000 Y
066 F000000 N
066 G000000 N
067  000000 N
068 A000000 N
068 B000000 N
069  000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 Y
070 C010000 Y
070 C020000 N
070 D010000 Y
070 D020000 Y
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 Y
070 K020000 N
070 L010000 Y
070 L020000 Y
070 M010000 Y
070 M020000 Y
070 N010000 Y
070 N020000 N
<PAGE>      PAGE  7
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000   8750102
071 B000000   6099442
071 C000000   2760166
071 D000000  221
072 A000000 11
072 B000000      996
072 C000000   218116
072 D000000        0
072 E000000     3745
072 F000000    26343
072 G000000        0
072 H000000        0
072 I000000       65
072 J000000      852
072 K000000        0
072 L000000      366
072 M000000       21
072 N000000        0
072 O000000        0
072 P000000        0
072 Q000000        0
072 R000000       89
072 S000000      103
072 T000000        0
072 U000000        0
072 V000000        0
072 W000000      601
072 X000000    28440
072 Y000000       15
072 Z000000   194432
072AA000000        0
072BB000000   100997
072CC010000   188683
072CC020000        0
072DD010000   192561
072DD020000        0
072EE000000        0
073 A010000   1.2900
073 A020000   0.0000
073 B000000   0.0000
073 C000000   0.0980
074 A000000     1337
074 B000000        0
<PAGE>      PAGE  8
074 C000000    89219
074 D000000        0
074 E000000        0
074 F000000  2778146
074 G000000    11914
074 H000000        0
074 I000000        0
074 J000000    99090
074 K000000        0
074 L000000     7136
074 M000000        0
074 N000000  2986842
074 O000000    26487
074 P000000     2425
074 Q000000        0
074 R010000        0
074 R020000        0
074 R030000    23670
074 R040000      550
074 S000000        0
074 T000000  2933710
074 U010000   149711
074 U020000        0
074 V010000    19.60
074 V020000     0.00
074 W000000   0.0000
074 X000000   109460
074 Y000000        0
075 A000000        0
075 B000000  2906743
076  000000    17.13
077 A000000 Y
077 B000000 Y
077 Q010000 N
077 Q020000 N
077 Q030000 N
078  000000 Y
080 A000000 ICI Mutual Insurance Co.
080 C000000    80000
081 A000000 Y
081 B000000 257
082 A000000 N
082 B000000        0
083 A000000 N
083 B000000        0
084 A000000 N
084 B000000        0
085 A000000 Y
085 B000000 N
086 A010000 149711
086 A020000 999999
<PAGE>      PAGE  9
086 B010000      0
086 B020000      0
086 C010000      0
086 C020000      0
086 D010000      0
086 D020000      0
086 E010000      0
086 E020000      0
086 F010000      0
086 F020000      0
087 A010000 COMMON SHARES
087 A020000 27828N102
087 A030000 ETY
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   BARBARA CAMPBELL
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>iclettertmdeif103107.txt
<TEXT>

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Trustees and Shareholders of Eaton Vance Tax-
Managed Diversified Equity Income Fund:

In planning and performing our audit of the financial
statements of Eaton Vance Tax-Managed Diversified Equity
Income Fund (the Fund) as of and for the year ended
October 31, 2007, in accordance with the standards of the
Public Company Accounting Oversight Board (United States),
we considered its internal control over financial reporting,
including control activities for safeguarding securities, as
a basis for designing our auditing procedures for the purpose
of expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, but not for the
purpose of expressing an opinion on the effectiveness of the
Funds internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls. A funds internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles. Such
internal control includes policies and procedures that provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of a funds assets
that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions or that the degree of
compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the funds ability to initiate, authorize,
record, process, or report external financial data reliably in
accordance with generally accepted accounting principles such that
there is more than a remote likelihood that a misstatement of the
funds annual or interim financial statements that is more than
inconsequential will not be prevented or detected. A material
weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that a
material misstatement of the annual or interim financial statements
will not be prevented or detected.

Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control that might be significant deficiencies or material
weaknesses under standards established by the Public Company
Accounting Oversight Board (United States). However, we noted no
deficiencies in the Funds internal control over financial reporting
and its operation, including controls for safeguarding securities,
that we consider to be a material weakness, as defined above, as of
October 31, 2007.


This report is intended solely for the information and use of
management and the Trustees of Eaton Vance Tax-Managed Diversified
Equity Income Fund and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than these
specified parties.

/s/ Deloitte & Touche LLP

Boston, Massachusetts
December 14, 2007
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
