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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000940394-06-000269.txt : 20060301
<SEC-HEADER>0000940394-06-000269.hdr.sgml : 20060301
<ACCEPTANCE-DATETIME>20060301165201
ACCESSION NUMBER:		0000940394-06-000269
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060301
DATE AS OF CHANGE:		20060301
EFFECTIVENESS DATE:		20060301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Buy-Write Opportunities Fund
		CENTRAL INDEX KEY:			0001322436
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21735
		FILM NUMBER:		06656399

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>tmbwops1205.fil
<DESCRIPTION>ANNUAL TM BUY WRITE OPPS 123105
<TEXT>
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<PAGE>      PAGE  2
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SIGNATURE   BARBARA E. CAMPBELL
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ictmbwops1205.txt
<DESCRIPTION>INTERNAL CONTROL TM BW OPPS 123105
<TEXT>







REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees and Shareholders of Eaton
Vance Tax-Managed Buy-Write
Opportunities Fund:

In planning and performing our audit of the
financial statements of Eaton Vance Tax-
Managed Buy-Write Opportunities Fund
(the "Fund"), as of and for the year ended
December 31, 2005, 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 Fund's 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.  The Fund's 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 fund's 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 Fund's 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 Fund's 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 Fund's 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 Fund's internal control over financial
reporting and its operations, including
controls for safeguarding securities, that we
consider to be a material weakness as
defined above as of December 31, 2005.

This report is intended solely for the
information and use of management, the
Trustees and Shareholders of the 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.


DELOITTE & TOUCHE LLP
Boston, Massachusetts
February 17, 2006
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
