    <SEC-DOCUMENT>0000813762-18-000108-index.html : 20181115
    <SEC-HEADER>0000813762-18-000108.hdr.sgml : 20181115
    <ACCEPTANCE-DATETIME>20181115160147
    ACCESSION NUMBER:		0000813762-18-000108
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		35
    CONFORMED PERIOD OF REPORT:	20181115
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20181115
    DATE AS OF CHANGE:		20181115

    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:		181187267

    	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:		181187266

    	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>
    <DOCUMENT>
    <TYPE>8-K
    <SEQUENCE>1
    <FILENAME>a8k-q32018presentation.htm
    <DESCRIPTION>8-K
    <TEXT>
    Document 1 - file: a8k-q32018presentation.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>2
    <FILENAME>investorpresentationq320.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 2 - file: investorpresentationq320.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>investorpresentationq320001.jpg
    <TEXT>
    Document 3 - file: investorpresentationq320001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>investorpresentationq320002.jpg
    <TEXT>
    Document 4 - file: investorpresentationq320002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>investorpresentationq320003.jpg
    <TEXT>
    Document 5 - file: investorpresentationq320003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>investorpresentationq320004.jpg
    <TEXT>
    Document 6 - file: investorpresentationq320004.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>investorpresentationq320005.jpg
    <TEXT>
    Document 7 - file: investorpresentationq320005.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>investorpresentationq320006.jpg
    <TEXT>
    Document 8 - file: investorpresentationq320006.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>investorpresentationq320007.jpg
    <TEXT>
    Document 9 - file: investorpresentationq320007.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>investorpresentationq320008.jpg
    <TEXT>
    Document 10 - file: investorpresentationq320008.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>investorpresentationq320009.jpg
    <TEXT>
    Document 11 - file: investorpresentationq320009.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>investorpresentationq320010.jpg
    <TEXT>
    Document 12 - file: investorpresentationq320010.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>investorpresentationq320011.jpg
    <TEXT>
    Document 13 - file: investorpresentationq320011.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>investorpresentationq320012.jpg
    <TEXT>
    Document 14 - file: investorpresentationq320012.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>investorpresentationq320013.jpg
    <TEXT>
    Document 15 - file: investorpresentationq320013.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>investorpresentationq320014.jpg
    <TEXT>
    Document 16 - file: investorpresentationq320014.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>investorpresentationq320015.jpg
    <TEXT>
    Document 17 - file: investorpresentationq320015.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>investorpresentationq320016.jpg
    <TEXT>
    Document 18 - file: investorpresentationq320016.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>investorpresentationq320017.jpg
    <TEXT>
    Document 19 - file: investorpresentationq320017.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>investorpresentationq320018.jpg
    <TEXT>
    Document 20 - file: investorpresentationq320018.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>investorpresentationq320019.jpg
    <TEXT>
    Document 21 - file: investorpresentationq320019.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>investorpresentationq320020.jpg
    <TEXT>
    Document 22 - file: investorpresentationq320020.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>investorpresentationq320021.jpg
    <TEXT>
    Document 23 - file: investorpresentationq320021.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>investorpresentationq320022.jpg
    <TEXT>
    Document 24 - file: investorpresentationq320022.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>investorpresentationq320023.jpg
    <TEXT>
    Document 25 - file: investorpresentationq320023.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>investorpresentationq320024.jpg
    <TEXT>
    Document 26 - file: investorpresentationq320024.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>investorpresentationq320025.jpg
    <TEXT>
    Document 27 - file: investorpresentationq320025.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>investorpresentationq320026.jpg
    <TEXT>
    Document 28 - file: investorpresentationq320026.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>29
    <FILENAME>investorpresentationq320027.jpg
    <TEXT>
    Document 29 - file: investorpresentationq320027.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>30
    <FILENAME>investorpresentationq320028.jpg
    <TEXT>
    Document 30 - file: investorpresentationq320028.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>31
    <FILENAME>investorpresentationq320029.jpg
    <TEXT>
    Document 31 - file: investorpresentationq320029.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>32
    <FILENAME>investorpresentationq320030.jpg
    <TEXT>
    Document 32 - file: investorpresentationq320030.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>33
    <FILENAME>investorpresentationq320031.jpg
    <TEXT>
    Document 33 - file: investorpresentationq320031.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>34
    <FILENAME>investorpresentationq320032.jpg
    <TEXT>
    Document 34 - file: investorpresentationq320032.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>35
    <FILENAME>investorpresentationq320033.jpg
    <TEXT>
    Document 35 - file: investorpresentationq320033.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>