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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AmehOdQJvNilqDLLLn7TJxFawJ5SUkZgWhT3Dcn2uwsCVUBUcdEdL+ss9abrFA06
 a/Bixi5NDTQqsIDtrfvcHg==

<SEC-DOCUMENT>0001140361-10-001951.txt : 20100115
<SEC-HEADER>0001140361-10-001951.hdr.sgml : 20100115
<ACCEPTANCE-DATETIME>20100115172001
ACCESSION NUMBER:		0001140361-10-001951
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100115
FILED AS OF DATE:		20100115
DATE AS OF CHANGE:		20100115

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:		10531266

	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>doc1.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-01-15</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>
            <officerTitle></officerTitle>
            <otherText>Chairman of the Board</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Depositary Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2010-01-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F14"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6032232</value>
                    <footnoteId id="F14"/>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F14"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                    <footnoteId id="F14"/>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>74792659</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                    <footnoteId id="F7"/>
                    <footnoteId id="F8"/>
                    <footnoteId id="F9"/>
                    <footnoteId id="F10"/>
                    <footnoteId id="F11"/>
                    <footnoteId id="F12"/>
                    <footnoteId id="F13"/>
                    <footnoteId id="F14"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>see footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                    <footnoteId id="F6"/>
                    <footnoteId id="F7"/>
                    <footnoteId id="F8"/>
                    <footnoteId id="F9"/>
                    <footnoteId id="F10"/>
                    <footnoteId id="F11"/>
                    <footnoteId id="F12"/>
                    <footnoteId id="F13"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Depositary Units representing limited partner interests in Icahn Enterprises L.P. (the &quot;Issuer&quot;).</footnote>
        <footnote id="F2">Arnos Sub Corp. (&quot;Arnos Sub&quot;) beneficially owns 2,622,745 Depositary Units. Arnos Corp. (&quot;Arnos&quot;) is the sole shareholder of Arnos Sub. Unicorn Associates Corporation (&quot;Unicorn&quot;) is the sole shareholder of Arnos. ACF Industries Holding Corp. (&quot;ACF Holding&quot;) is the sole shareholder of Unicorn. Highcrest Investors Corp. (&quot;Highcrest&quot;) is the sole shareholder of ACF Holding. Buffalo Investors Corp. is the owner of 99.3% of Highcrest. Starfire Holding Corporation (&quot;Starfire&quot;) is the sole shareholder of Buffalo. Carl C. Icahn beneficially owns 100% of Starfire.</footnote>
        <footnote id="F3">Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Arnos, Unicorn, ACF Holding, Highcrest, Buffalo, Starfire and Mr. Icahn (by virtue of their relationships to Arnos Sub) may be deemed to indirectly beneficially own the Depositary Units which Arnos Sub owns. Each of Arnos, Unicorn, ACF Holding, Highcrest, Buffalo, Starfire and Mr. Icahn disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F4">Barberry Corp. (&quot;Barberry&quot;) beneficially owns 2,447,786 Depositary Units. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Barberry) may be deemed to indirectly beneficially own the Depositary Units which Barberry owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F5">Caboose Holding LLC (&quot;Caboose&quot;) beneficially owns 2,106,228 Depositary Units. Barberry is the managing member of Caboose. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Barberry (by virtue of their relationships to Caboose) may be deemed to indirectly beneficially own the Depositary Units which Caboose owns. Each of Mr. Icahn and Barberry disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F6">CCI Offshore LLC (&quot;CCI Offshore&quot;) beneficially owns 1,706,723 Depositary Units. Odysseus Holding Corp. (&quot;Odysseus&quot;) is the sole member of CCI Offshore. Carl C. Icahn beneficially owns 100% of Odysseus. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Odysseus (by virtue of their relationships to CCI Offshore) may be deemed to indirectly beneficially own the Depositary Units which CCI Offshore owns. Each of Mr. Icahn and Odysseus disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F7">CCI Onshore LLC (&quot;CCI Onshore&quot;) beneficially owns 3,515,515 Depositary Units. High Coast Limited Partnership (&quot;High Coast&quot;) is the sole member of CCI Onshore. Little Meadow Corp. (&quot;Little Meadow&quot;) is the general partner of High Coast. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn, Little Meadow and High Coast (by virtue of their relationships to CCI Onshore) may be deemed to indirectly beneficially own the Depositary Units which CCI Onshore owns. Each of Mr. Icahn, Little Meadow and High Coast disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F8">Gascon Partners (&quot;Gascon&quot;) beneficially owns 11,892,167 Depositary Units. Little Meadow is the managing general partner of Gascon. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Little Meadow (by virtue of their relationships to Gascon) may be deemed to indirectly beneficially own the Depositary Units which Gascon owns. Each of Mr. Icahn and Little Meadow disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F9">High Coast beneficially owns 38,509,836 Depositary Units. Little Meadow is the general partner of High Coast. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Little Meadow (by virtue of their relationships to High Coast) may be deemed to indirectly beneficially own the Depositary Units which High Coast owns. Each of Mr. Icahn and Little Meadow disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F10">Highcrest beneficially owns 3,866,379 Depositary Units. Buffalo beneficially owns 99.3% of Highcrest. Starfire beneficially owns 100% of Buffalo. Carl C. Icahn beneficially owns 100% of Starfire. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn, Starfire and Buffalo (by virtue of their relationships to Highcrest) may be deemed to indirectly beneficially own the Depositary Units which Highcrest owns. Each of Mr. Icahn, Starfire and Buffalo disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F11">Icahn Management LP (&quot;Icahn Management&quot;) beneficially owns 3,410,441 Depositary Units. CCI Manager LLC (&quot;CCI Manager&quot;) is the general partner of Icahn Management. Carl C. Icahn beneficially owns 99.8% of CCI Manager. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and CCI Manager (by virtue of their relationships to Icahn Management) may be deemed to indirectly beneficially own the Depositary Units which Icahn Management owns. Each of Mr. Icahn and CCI Manager disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F12">Modal LLC (&quot;Modal&quot;) beneficially owns 428,752 Depositary Units. Carl C. Icahn beneficially owns 100% of Modal. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Modal) may be deemed to indirectly beneficially own the Depositary Units which Modal owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F13">Thornwood Associates Limited Partnership (&quot;Thornwood&quot;) beneficially owns 4,286,087 Depositary Units. Barberry is the general partner of Thornwood. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Barberry (by virtue of their relationships to Thornwood) may be deemed to indirectly beneficially own the Depositary Units which Thornwood owns. Each of Mr. Icahn and Barberry disclaims beneficial ownership of such Depositary Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F14">As a result of the transactions consummated pursuant to the Contribution and Exchange Agreements dated as of December 12, 2010 (copies of which were filed as Exhibits 10.2 and 10.3 to the Current Report on Form 8-K filed with the SEC by the Issuer on January 15, 2010 and are incorporated herein by reference), the Issuer issued to Arnos Sub, Barberry, Caboose and Modal an aggregate of 6,032,232 Depositary Units in exchange for the contribution to the Issuer of shares of common stock of Viskase Companies, Inc. and American Railcar Industries, Inc.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>CARL C. ICAHN</signatureName>
        <signatureDate>2010-01-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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