    <SEC-DOCUMENT>0001144204-17-006231-index.html : 20170206
    <SEC-HEADER>0001144204-17-006231.hdr.sgml : 20170206
    <ACCEPTANCE-DATETIME>20170206165734
    ACCESSION NUMBER:		0001144204-17-006231
    CONFORMED SUBMISSION TYPE:	8-A12B
    PUBLIC DOCUMENT COUNT:		4
    FILED AS OF DATE:		20170206
    DATE AS OF CHANGE:		20170206

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
    		CENTRAL INDEX KEY:			0000813762
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		IRS NUMBER:				133398766
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		8-A12B
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-09516
    		FILM NUMBER:		17576216

    	BUSINESS ADDRESS:
    		STREET 1:		767 FIFTH AVENUE
    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153
    		BUSINESS PHONE:		212-702-4300

    	MAIL ADDRESS:
    		STREET 1:		767 FIFTH AVENUE
    		STREET 2:		SUITE 4600
    		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>8-A12B
    <SEQUENCE>1
    <FILENAME>v458423_8a12b.htm
    <DESCRIPTION>8-A12B
    <TEXT>
    Document 1 - file: v458423_8a12b.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-4.1
    <SEQUENCE>2
    <FILENAME>v458423_ex4-1.htm
    <DESCRIPTION>EXHIBIT 4.1
    <TEXT>
    Document 2 - file: v458423_ex4-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>image_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: image_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>image_002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: image_002.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>