<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>icletter123106_etw.txt
<DESCRIPTION>ETW INTERNAL CONTROL
<TEXT>







REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

In planning and performing our audit of the financial statements of
Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund (the Fund),
as of and for the year ended December 31, 2006, 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 December 31, 2006.

This report is intended solely for the information and use of management,
the Trustees 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 16, 2007
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</DOCUMENT>
