<DOCUMENT>
<TYPE>EX-99.(S)(1)
<SEQUENCE>14
<FILENAME>b55027a1exv99wxsyx1y.txt
<DESCRIPTION>POWER OF ATTORNEY (4/18/05)
<TEXT>
<PAGE>
                                                                  Exhibit (s)(1)

                                POWER OF ATTORNEY

     We, the undersigned officers and Trustees of Eaton Vance Tax-Managed
Buy-Write Opportunities Fund, a Massachusetts business trust, do hereby
severally constitute and appoint Alan R. Dynner, Thomas E. Faust Jr., James B.
Hawkes or James L. O'Connor, or any of them, to be true, sufficient and lawful
attorneys, or attorney for each of us, to sign for each of us, in the name of
each of us in the capacities indicated below, Registration Statements and any
and all amendments (including post-effective amendments) to such Registration
Statements on Form N-2 filed by Eaton Vance Tax-Managed Buy-Write Opportunities
Fund with the Securities and Exchange Commission in respect of any class of
shares of beneficial interest and other documents and papers relating thereto.

     IN WITNESS WHEREOF we have hereunto set our hands on the dates set opposite
our respective signatures.

<TABLE>
<CAPTION>
Signature                       Title                           Date
---------                       -----                           ----
<S>                             <C>                             <C>
/s/ Duncan W. Richardson        President and Principal         April 18, 2005
-----------------------------   Executive Officer
Duncan W. Richardson

/s/ James L. O'Connor           Treasurer and Principal         April 18, 2005
-----------------------------   Financial and Accounting
James L. O'Connor               Officer

/s/ James B. Hawkes             Trustee                         April 18, 2005
-----------------------------
James B. Hawkes

/s/ Samuel L. Hayes, III        Trustee                         April 18, 2005
-----------------------------
Samuel L. Hayes, III

/s/ William H. Park             Trustee                         April 18, 2005
-----------------------------
William H. Park

/s/ Ronald A. Pearlman          Trustee                         April 18, 2005
-----------------------------
Ronald A. Pearlman

/s/ Norton H. Reamer            Trustee                         April 18, 2005
-----------------------------
Norton H. Reamer

/s/ Lynn A. Stout               Trustee                         April 18, 2005
-----------------------------
Lynn A. Stout
</TABLE>
</TEXT>
</DOCUMENT>
