We consent to the incorporation by reference in the Registration Statements (Forms S-3 Nos. 333-126069 and 333-143930 and Form S-4 No. 333-143929) of Icahn Enterprises L.P. of our report dated March 10, 2008, with respect to the consolidated balance sheets of Federal-Mogul Corporation and subsidiaries as of December 31, 2007 (Successor) and 2006 (Predecessor), and the related consolidated statements of operations, stockholders’ equity (deficit) and cash flows for the years ended December 31, 2007, 2006 and 2005 (Predecessor Company), included in this Current Report on Form 8-K/A of Icahn Enterprises L.P. dated August 7, 2008.


		/s/ Ernst & Young LLP
Detroit, Michigan
August 7, 2008