    <SEC-DOCUMENT>0001104659-18-056181-index.html : 20180911
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    <ACCEPTANCE-DATETIME>20180911160934
    ACCESSION NUMBER:		0001104659-18-056181
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		35
    CONFORMED PERIOD OF REPORT:	20180911
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20180911
    DATE AS OF CHANGE:		20180911

    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-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-09516
    		FILM NUMBER:		181064971

    	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

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
    		CENTRAL INDEX KEY:			0001034563
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		IRS NUMBER:				133398767
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	333-118021-01
    		FILM NUMBER:		181064972

    	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 HOLDINGS L P
    		DATE OF NAME CHANGE:	19980311
    </SEC-HEADER>
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    <SEQUENCE>1
    <FILENAME>a18-27080_18k.htm
    <DESCRIPTION>8-K
    <TEXT>
    Document 1 - file: a18-27080_18k.htm

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    <SEQUENCE>2
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    <DESCRIPTION>EX-99.1
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    Document 2 - file: a18-27080_1ex99d1.htm

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    <SEQUENCE>3
    <FILENAME>g270801mmi001.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: g270801mmi001.gif

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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: g270801mmi002.gif

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    Document 9 - file: g270801mmi007.gif

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    Document 10 - file: g270801mmi008.gif

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    Document 11 - file: g270801mmi009.gif

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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: g270801mmi010.gif

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    <DESCRIPTION>GRAPHIC
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    Document 13 - file: g270801mmi011.gif

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    <SEQUENCE>14
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    Document 14 - file: g270801mmi012.gif

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    <SEQUENCE>15
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    <TEXT>
    Document 15 - file: g270801mmi013.gif

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    <SEQUENCE>16
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    <TEXT>
    Document 16 - file: g270801mmi014.gif

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    <SEQUENCE>17
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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: g270801mmi015.gif

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    <SEQUENCE>18
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    Document 18 - file: g270801mmi016.gif

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    <SEQUENCE>19
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    <TEXT>
    Document 19 - file: g270801mmi017.gif

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    <SEQUENCE>20
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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: g270801mmi018.gif

    </DOCUMENT>
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    <SEQUENCE>21
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    <SEQUENCE>22
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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: g270801mmi020.gif

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    <SEQUENCE>23
    <FILENAME>g270801mmi021.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: g270801mmi021.gif

    </DOCUMENT>
    <DOCUMENT>
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    <SEQUENCE>24
    <FILENAME>g270801mmi022.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 24 - file: g270801mmi022.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>g270801mmi023.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 25 - file: g270801mmi023.gif

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>g270801mmi024.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: g270801mmi024.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>g270801mmi025.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 27 - file: g270801mmi025.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>g270801mmi026.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 28 - file: g270801mmi026.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>29
    <FILENAME>g270801mmi027.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 29 - file: g270801mmi027.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>30
    <FILENAME>g270801mmi028.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
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    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>31
    <FILENAME>g270801mmi029.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 31 - file: g270801mmi029.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>32
    <FILENAME>g270801mmi030.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 32 - file: g270801mmi030.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>33
    <FILENAME>g270801mmi031.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 33 - file: g270801mmi031.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>34
    <FILENAME>g270801mmi032.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 34 - file: g270801mmi032.gif

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>35
    <FILENAME>g270801mmi033.gif
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 35 - file: g270801mmi033.gif

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