SCHEDULE 14A
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                          ImClone Systems Incorporated
                (Name of Registrant as Specified In Its Charter)

             Carl C. Icahn, Alexander J. Denner, Barberry Corp., and
                         High River Limited Partnership
   (Name of Person(s) Filing Consent Statement, if other than the Registrant)

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On October 4, 2006, Carl C. Icahn issued the following press release:

                             "FOR IMMEDIATE RELEASE
              ICAHN RESPONDS TO IMCLONE AND SETS THE RECORD STRAIGHT

New York, New York, October 4, 2006
Contact:  Susan Gordon (212) 702-4309

Carl Icahn  issued the  following  statement  today in  response to a portion of
ImClone filing with the Securities and Exchange Commission:

1. ImClone filed a statement  today with the Securities and Exchange  Commission
intimating that it turned down a bid of $35.50 for the Company as a result of my
opposing it. This is in contradiction  to the Company's  statement of August 10,
2006,  indicating  that it turned  down the bid  because it was  inadequate.  It
should be noted that the bid was a conditional  non-cash offer and made with the
bidder's stock, which I believed was overpriced. Either the ImClone Board is now
attempting to totally  mislead you or they are admitting  that they did not even
have the strength of  conviction  to support a sale they believed in when an 11%
stockholder  was  against  it. Are they now saying  that they wanted to sell the
Company  (whose stock price had peaked at $86 per share in July 2004) for $35.50
in a non-cash transaction?  While I admit I was opposed to the bid, if the Board
really  wanted to sell the  Company  at  $35.50,  it  should  have done what any
self-respecting  board would have done.  They should have  accepted  the bid and
then tried to convince the  stockholders  that the transaction was in their best
interest and not let an 11% stockholder stand in their way.

This whole episode  points out that the Board is either unable to make decisions
even if they believe  them to be in the best  interests  of  stockholders  or is
currently misstating the facts solely to entrench themselves and keep themselves
from being removed.

2. I  believe  that  ImClone  is  worth  more  than  $36 a share if it is run by
competent people,  including  competent  high-level  management  supervised by a
competent Board of Directors.  I believe in its product and its pipeline,  and I
believe its other  stockholders  share that belief.  On September 14, 2006,  the
Company's  investment banker called and said that the same bidder was interested
in making the same  all-stock  bid at $36 with the same  conditions,  if I would
favor it. I felt then that I was being  asked to comment on a non-bid but stated
that if the all-stock bid were made, I still thought that the  consideration was
inadequate and would vote my shares against it. In fact, no one from the Company
even  contacted me to tell me that they changed their mind on the basis that the
new suggested price was 50 cents higher,  nor did anyone from ImClone urge me to
support the $36 possible  bid.  Had the Board really  favored a sale at $36, the
Board  could  have  pursued  the  matter  and asked the  bidder to make the bid.
However, I must admit I am very glad they did not.

SECURITY  HOLDERS ARE ADVISED TO READ THE CONSENT  STATEMENT AND OTHER DOCUMENTS
RELATED TO  SOLICITATION  OF CONSENTS BY MR. ICAHN AND HIS  AFFILIATES  FROM THE
STOCKHOLDERS OF IMCLONE SYSTEMS  INCORPORATED  WHEN AND IF THEY BECOME AVAILABLE
BECAUSE  THEY WILL  CONTAIN  IMPORTANT  INFORMATION.  WHEN AND IF  COMPLETED,  A
DEFINITIVE   CONSENT  STATEMENT  AND  A  FORM  OF  CONSENT  WILL  BE  MAILED  TO
STOCKHOLDERS OF IMCLONE SYSTEMS  INCORPORATED AND WILL BE AVAILABLE AT NO CHARGE
AT THE  SECURITIES  AND  EXCHANGE  COMMISSION'S  WEBSITE AT  HTTP://WWW.SEC.GOV.
INFORMATION  RELATING  TO THE  POTENTIAL  PARTICIPANTS  IN A  POTENTIAL  CONSENT
SOLICITATION  IS  CONTAINED  IN THE  SCHEDULE  14A  FILED BY MR.  ICAHN  AND HIS
AFFILIATES  WITH THE  SECURITIES  AND EXCHANGE  COMMISSION ON SEPTEMBER 28, 2006
WITH  RESPECT  TO  IMCLONE  SYSTEMS  ICORPORATED.  THAT  SCHEDULE  14A IS  STILL
PRELIMINARY AND IS SUBJECT TO CHANGE AND IT IS CURRENTLY  AVAILABLE AT NO CHARGE
ON THE SECURITIES AND EXCHANGE COMMISSION'S WEBSITE."









SECURITY  HOLDERS ARE ADVISED TO READ THE CONSENT  STATEMENT AND OTHER DOCUMENTS
RELATED TO  SOLICITATION  OF CONSENTS BY MR. ICAHN AND HIS  AFFILIATES  FROM THE
STOCKHOLDERS OF IMCLONE SYSTEMS  INCORPORATED  WHEN AND IF THEY BECOME AVAILABLE
BECAUSE  THEY WILL  CONTAIN  IMPORTANT  INFORMATION.  WHEN AND IF  COMPLETED,  A
DEFINITIVE   CONSENT  STATEMENT  AND  A  FORM  OF  CONSENT  WILL  BE  MAILED  TO
STOCKHOLDERS OF IMCLONE SYSTEMS  INCORPORATED AND WILL BE AVAILABLE AT NO CHARGE
AT THE  SECURITIES  AND  EXCHANGE  COMMISSION'S  WEBSITE AT  HTTP://WWW.SEC.GOV.
INFORMATION  RELATING  TO THE  POTENTIAL  PARTICIPANTS  IN A  POTENTIAL  CONSENT
SOLICITATION  IS  CONTAINED  IN THE  SCHEDULE  14A  FILED BY MR.  ICAHN  AND HIS
AFFILIATES  WITH THE  SECURITIES  AND EXCHANGE  COMMISSION ON SEPTEMBER 28, 2006
WITH  RESPECT  TO  IMCLONE  SYSTEMS  ICORPORATED.  THAT  SCHEDULE  14A IS  STILL
PRELIMINARY AND IS SUBJECT TO CHANGE AND IT IS CURRENTLY  AVAILABLE AT NO CHARGE
ON THE SECURITIES AND EXCHANGE COMMISSION'S WEBSITE.