<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>15
<FILENAME>b56372a1exv99wxny.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<PAGE>
                                                                     Exhibit (n)

            INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the reference to our Firm under the heading "Independent
Registered Public Accounting Firm" in the Prospectus and Statement of Additional
Information in this Pre-Effective Amendment No. 1 to the Registration Statement
of Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund (the "Fund") on
Form N-2 filed by the Fund under the Securities Act of 1933, as amended
(Registration No. 333-123961) and under the Investment Company Act of 1940, as
amended (Registration No. 811-21745).

/s/ Deloitte & Touche LLP
-----------------------------
Boston, Massachusetts
August 23, 2005
</TEXT>
</DOCUMENT>
