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    ACCESSION NUMBER:		0001104659-23-031213
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		39
    CONFORMED PERIOD OF REPORT:	20230310
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20230310
    DATE AS OF CHANGE:		20230310

    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:		23724236

    	BUSINESS ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH-1
    		CITY:			SUNNY ISLES BEACH
    		STATE:			FL
    		ZIP:			33160
    		BUSINESS PHONE:		(305) 422-4100

    	MAIL ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH-1
    		CITY:			SUNNY ISLES BEACH
    		STATE:			FL
    		ZIP:			33160

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
    		DATE OF NAME CHANGE:	19920703
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