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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
 E1X00NByEzG+1qsjGb2BqYtAA5Ea4KmldDdRpv8jCF182OZt/cIw1NDRTPguBCst
 KWzzh3M6pvkC61gRvw/Bdg==

<SEC-DOCUMENT>0000940394-06-001112.txt : 20061128
<SEC-HEADER>0000940394-06-001112.hdr.sgml : 20061128
<ACCEPTANCE-DATETIME>20061128105001
ACCESSION NUMBER:		0000940394-06-001112
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061128
FILED AS OF DATE:		20061128
DATE AS OF CHANGE:		20061128

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Diversified Equity Income Fund
		CENTRAL INDEX KEY:			0001340736
		IRS NUMBER:				000000000

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Dividend Income Fund
		DATE OF NAME CHANGE:	20051110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Income Opportunities Fund
		DATE OF NAME CHANGE:	20051005

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEUL WILLIAM M
		CENTRAL INDEX KEY:			0001225379

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21832
		FILM NUMBER:		061241036

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		6174828260

	MAIL ADDRESS:	
		STREET 1:		255 STATE STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>ste100.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-11-28</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001340736</issuerCik>
        <issuerName>Eaton Vance Tax-Managed Diversified Equity Income Fund</issuerName>
        <issuerTradingSymbol>ETY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001225379</rptOwnerCik>
            <rptOwnerName>STEUL WILLIAM M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>THE EATON VANCE BUILDING</rptOwnerStreet1>
            <rptOwnerStreet2>255 STATE STREET</rptOwnerStreet2>
            <rptOwnerCity>BOSTON</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02109</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Management Committee of EVC</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ Steul, William M.</signatureName>
        <signatureDate>2006-11-28</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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