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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PLHN2uf7suJTnYlGDK7VzKWMH0v7vXCGA3dK9Ouz+rXeMCmFbHyydsIsHRwrJ8gl
 KLgI3+3VbmxgCNlGLUH1Ww==

<SEC-DOCUMENT>9999999995-08-000008.txt : 20080102
<SEC-HEADER>9999999995-08-000008.hdr.sgml : 20080101
<ACCEPTANCE-DATETIME>20080102001530
ACCESSION NUMBER:		9999999995-08-000008
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071231
DATE AS OF CHANGE:		20080102
EFFECTIVENESS DATE:		20071231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FABRICATED TEXTILE PRODUCTS [2390]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-143930
		FILM NUMBER:		08500010

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-12-31</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000813762</cik>
            <entityName>ICAHN ENTERPRISES L.P.</entityName>
            <fileNumber>333-143930</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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