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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000928475-08-000422.txt : 20081114
<SEC-HEADER>0000928475-08-000422.hdr.sgml : 20081114
<ACCEPTANCE-DATETIME>20081114172931
ACCESSION NUMBER:		0000928475-08-000422
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081112
FILED AS OF DATE:		20081114
DATE AS OF CHANGE:		20081114

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C
		CENTRAL INDEX KEY:			0000921669
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		081193235

	BUSINESS ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES CORP.
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES CORP.
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER NAME:	
		FORMER CONFORMED NAME:	ICAHN CARL C ET AL
		DATE OF NAME CHANGE:	19950612
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4cci111408_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-11-12</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000813762</issuerCik>
        <issuerName>ICAHN ENTERPRISES L.P.</issuerName>
        <issuerTradingSymbol>IEP</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000921669</rptOwnerCik>
            <rptOwnerName>ICAHN CARL C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ICAHN ASSOCIATES CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>767 FIFTH AVE., SUITE 4700</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10153</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Chairman of the Board</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Depository Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2008-11-12</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>975</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>25.98</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>64289036</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>please see all footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                    <footnoteId id="F7"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Depository Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2008-11-13</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5484</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>25.83</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>64294520</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>please see all footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                    <footnoteId id="F7"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Depository Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2008-11-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1185</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>26.21</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>64295705</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>please see all footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                    <footnoteId id="F7"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Depository Units representing limited partner interests in Icahn Enterprises L.P., formerly known as Americal Real Estate
Partners L.P.</footnote>
        <footnote id="F2">Barberry Corp. (&quot;Barberry&quot;) beneficially owns 2,894,644 Depository Units.  Cyprus LLC (&quot;Cyprus&quot;) beneficially owns
413,793 Depository Units.  Gascon Partnership (&quot;Gascon&quot;) beneficially owns 11,892,167 Depository Units.  High Coast
Limited Partnership (&quot;High Coast&quot;) beneficially owns 37,009,836 Depository Units.  Highcrest Investors Corp.
(&quot;Highcrest&quot;) beneficially owns 3,452,586 Depository Units.  Icahn Management LP (&quot;Icahn Management&quot;) beneficially
owns 3,410,441 Depository Units.  CCI Offshore Corp. beneficially owns 3,706,723 Depository Units.  CCI Onshore
Corp. beneficially owns 1,515,515 Depository Units.</footnote>
        <footnote id="F3">Little Meadow Corp. (&quot;Little Meadow&quot;) is the general partner of High Coast and a partner of Gascon.  Starfire Holding
Corporation (&quot;Starfire&quot;) is the sole shareholder of Buffalo Investors Corp. (&quot;Buffalo&quot;), which is the sole shareholder
Highcrest, which is the sole shareholder of ACF Industries Holding Corp. (&quot;ACF&quot;), which is the sole shareholder of
Unicorn Associates Corp. (&quot;Unicorn&quot;), which is the sole shareholder of Astral Gas Corp. (&quot;Astral&quot;), which is a partner in
Gascon.  Barberry is the managing member of Cyprus LLC.  CCI Manager LLC is the general partner of Icahn
Management.  Odysseus Holding Corp. is the sole shareholder of both CCI Offshore Corp. and CCI Onshore Corp.</footnote>
        <footnote id="F4">Carl C. Icahn beneficially owns 100% of Barberry, Starfire, Little Meadow Corp. and Odysseus Holding Corp., and Carl C.
Icahn beneficially owns 99.8% of CCI Manager LLC.  The foregoing entities, together with Carl C. Icahn, are sometimes
referred to collectively in this Form 4 as the &quot;Reporting Persons.&quot;</footnote>
        <footnote id="F5">Mr. Icahn and Barberry Corp, by virtue of their relationship to Cyprus, are deemed to beneficially own (as that term is
defined in Rule 13d-3 under the Act) the Depository Units which Cyprus directly beneficially owns. Each of Barberry
and Mr. Icahn disclaims beneficial ownership of such Depository Units.  Mr. Icahn, Starfire, Buffalo, Highcrest, ACF,
Unicorn, Little Meadow and Astral, by virtue of their relationship to Gascon, are deemed to beneficially own (as that
term is defined in Rule 13d-3 under the Act) the Depository Units which Gascon directly beneficially owns. Each of
Mr. Icahn, Starfire, Buffalo, Highcrest, ACF, Unicorn, Little Meadow and Astral disclaims beneficial ownership of such
Depository Units.</footnote>
        <footnote id="F6">Mr. Icahn, Starfire and Buffalo, by virtue of their relationship to Highcrest, are deemed to beneficially own (as that term
is defined in Rule 13d-3 under the Act) the Depository Units which Highcrest directly beneficially owns. Each of Mr.
Icahn, Starfire and Buffalo disclaims beneficial ownership of such Depository Units.  Mr. Icahn and Little Meadow, by
virtue of their relationship to High Coast, are deemed to beneficially own (as that term is defined in Rule 13d-3 under the
Act) the Depository Units which Highcoast directly beneficially owns. Each of Mr. Icahn and Little Meadow disclaims
beneficial ownership of such Depository Units.</footnote>
        <footnote id="F7">Mr. Icahn and CCI Manager LLC, by virtue of their relationship to Icahn Management LP, are deemed to beneficially own
(as that term is defined in Rule 13d-3 under the Act) the Depository Units which Icahn Management LP directly
beneficially owns. Each of Mr. Icahn and CCI Manager LLC disclaims beneficial ownership of such Depository Units.
Mr. Icahn and Odysseus Holding Corp., by virtue of their relationship to CCI Offshore Corp. and CCI Onshore Corp., are
deemed to beneficially own (as that term is defined in Rule 13d-3 under the Act) the Depository Units which CCI Offshore
Corp. and CCI Onshore Corp. directly beneficially owns. Each of Mr. Icahn and Odysseus Holding Corp. disclaims
beneficial ownership of such Depository Units.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>CARL C. ICAHN</signatureName>
        <signatureDate>2008-11-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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