This is just a wild hunch, but try to add all the directives from eaccelerator.ini to php.ini. First create <?php phpinfo(); ?>and check where it is located.
For example, try the following:
[eAccelerator]
extension="eaccelerator.so"
eaccelerator.shm_size="32"
eaccelerator.cache_dir="/tmp"
eaccelerator.enable="1"
eaccelerator.optimizer="1"
eaccelerator.check_mtime="1"
eaccelerator.debug="0"
eaccelerator.filter=""
eaccelerator.shm_max="0"
eaccelerator.shm_ttl="0"
eaccelerator.shm_prune_period="0"
eaccelerator.shm_only="0"
eaccelerator.compress="1"
eaccelerator.compress_level="9"
, , - , ini_set(). , .:) eAccelerator, .