EXHIBIT (n)

            INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the use in this Pre-Effective Amendment No. 2 to the Registration
Statement of Eaton Vance Floating-Rate Income Trust on Form N-2 filed by the
Trust under the Securities Act of 1933, as amended (the "Act") (Registration No.
333-115087) and under the Investment Company Act of 1940, as amended (the "1940
Act") (Registration No. 811-21574) of our report dated June 15, 2004, relating
to the financial statements of Eaton Vance Floating-Rate Income Trust as of June
14, 2004, in the Statement of Additional Information which is part of such
registration statement.

We also consent to the references to our Firm under the heading "Independent
Registered Public Accounting Firm" in the Prospectus and Statement of Additional
Information.


/s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP


Boston, Massachusetts

June 22, 2004