EXHIBIT (n)



                          INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Pre-Effective Amendment No.
1 to the  Registration  Statement on Form N-2 (1933 Act File No.  333-58758)  of
Eaton Vance Senior  Income  Trust (the "Fund") of our report dated  February 16,
2001, included in the December 31, 2000 Semiannual Report to Shareholders of the
Fund,  and of our report dated  August 11,  2000,  included in the June 30, 2000
Annual Report to Shareholders of the Fund.


We also  consent  to the  reference  to our Firm  under the  heading  "Financial
Highlights" in the Prospectus and under the heading  "Auditors" in the Statement
of Additional Information of the Registration Statement.




/s/ Deloitte & Touche LLP
-------------------------
    Deloitte & Touche LLP



Boston, Massachusetts
June 18, 2001