<DOCUMENT>
<TYPE>EX-99.(L)
<SEQUENCE>2
<FILENAME>b56372mfexv99wxly.txt
<DESCRIPTION>EX-99.(L) - OPINION OF KIRKPATRICK & LOCKHART NICHOLSON GRAHAM LLP
<TEXT>
<PAGE>
                                                                     Exhibit (1)

                  Kirkpatrick & Lockhart Nicholson Graham LLP
                                 75 State Street
                        Boston, Massachusetts 02109-1808


                                                 September 27, 2005

Mark P. Goshko
617.261-3163
mgoshko@klng.com

Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund
255 State Street
Boston, MA 02109

Dear Sirs:

      This opinion is furnished in connection with the registration by Eaton
Vance Tax-Managed Global Buy-Write Opportunities Fund, a business trust
organized under the laws of the Commonwealth of Massachusetts ("Fund"), of
5,000,000 shares of beneficial interest, par value of $.01 per share ("Shares"),
under the Securities Act of 1933, as amended, pursuant to a registration
statement on form N-2 (File No. 333-123961), as amended ("Registration
Statement"), in the amounts set forth under "Amount Being Registered" on the
facing page of the Registration Statement.

      As counsel for the Fund, we are familiar with the proceedings taken by it
in connection with the authorization, issuance and sale of the Shares. In
addition, we have examined and are familiar with the Agreement and Declaration
of Trust of the Fund, the By-Laws of the Fund, and such other documents as we
have deemed relevant to the matters referred to in this opinion.

      Based upon the foregoing, we are of the opinion that the Shares, upon
issuance and sale in the manner referred to in the Registration Statement, will
be legally issued, fully paid and non-assessable (except as described in the
Registration Statement) shares of beneficial interest of the Fund.

      We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the use of our name in the Prospectus constituting
a part thereof.

                                              Very truly yours,

                                 /s/ Kirkpatrick & Lockhart Nicholson Graham LLP

                                     Kirkpatrick & Lockhart Nicholson Graham LLP
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</DOCUMENT>
