Unassociated Document

We have issued our report dated November 28, 2007 accompanying the supplemental consolidated financial statements of Icahn Enterprises L.P. and Subsidiaries (which report expressed an unqualified opinion and contains an explanatory paragraph relating to the change in accounting for the investment in ImClone Systems Incorporated and Subsidiary from an available-for-sale security to the equity method, the change in method of allocating gains and losses upon disposition to third parties of entities under common control, the adjustment to reflect the acquisition of entities under common control accounted for in a manner similar to a pooling-of-interests and the reclassification of assets held for sale or sold through the nine months ended September 30, 2007 to discontinued operations) included in the Current Report on Form 8-K dated December 5, 2007, for the year ended December 31, 2006 which is incorporated by reference in this Registration Statement and Prospectus. We consent to the incorporation by reference in the Registration Statement and Prospectus of the aforementioned report and to the use of our name as it appears under the caption “Experts.”