    <SEC-DOCUMENT>0001104659-24-092087-index.html : 20240823
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    <ACCEPTANCE-DATETIME>20240822192006
    ACCESSION NUMBER:		0001104659-24-092087
    CONFORMED SUBMISSION TYPE:	S-4
    PUBLIC DOCUMENT COUNT:		38
    FILED AS OF DATE:		20240823
    DATE AS OF CHANGE:		20240822

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
    		CENTRAL INDEX KEY:			0000813762
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				133398766
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		S-4
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-281731
    		FILM NUMBER:		241233175

    	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

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES FINANCE CORP.
    		CENTRAL INDEX KEY:			0001297337
    		ORGANIZATION NAME:
    		IRS NUMBER:				000000000
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		S-4
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-281731-02
    		FILM NUMBER:		241233177

    	BUSINESS ADDRESS:
    		STREET 1:		16690 COLLINS AVE.
    		STREET 2:		PH
    		CITY:			SUNNY ISLES
    		STATE:			FL
    		ZIP:			33160
    		BUSINESS PHONE:		305-422-4145

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

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	Icahn Enterprises Finance Corp
    		DATE OF NAME CHANGE:	20100412

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
    		DATE OF NAME CHANGE:	20040715

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
    		CENTRAL INDEX KEY:			0001034563
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				133398767
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		S-4
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-281731-01
    		FILM NUMBER:		241233176

    	BUSINESS ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH
    		CITY:			SUNNY ISLES
    		STATE:			FL
    		ZIP:			33160
    		BUSINESS PHONE:		(305) 422-4000

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

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
    		DATE OF NAME CHANGE:	19980311
    </SEC-HEADER>
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    <TYPE>S-4
    <SEQUENCE>1
    <FILENAME>tm2422107-1_s4.htm
    <DESCRIPTION>S-4
    <TEXT>
    Document 1 - file: tm2422107-1_s4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>2
    <FILENAME>tm2422107d2_ex5-1.htm
    <DESCRIPTION>EXHIBIT 5.1
    <TEXT>
    Document 2 - file: tm2422107d2_ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>3
    <FILENAME>tm2422107d2_ex23-1.htm
    <DESCRIPTION>EXHIBIT 23.1
    <TEXT>
    Document 3 - file: tm2422107d2_ex23-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-25.1
    <SEQUENCE>4
    <FILENAME>tm2422107d2_ex25-1.htm
    <DESCRIPTION>EXHIBIT 25.1
    <TEXT>
    Document 4 - file: tm2422107d2_ex25-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>5
    <FILENAME>tm2422107d2_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 5 - file: tm2422107d2_ex99-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>6
    <FILENAME>tm2422107d2_ex99-2.htm
    <DESCRIPTION>EXHIBIT 99.2
    <TEXT>
    Document 6 - file: tm2422107d2_ex99-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.3
    <SEQUENCE>7
    <FILENAME>tm2422107d2_ex99-3.htm
    <DESCRIPTION>EXHIBIT 99.3
    <TEXT>
    Document 7 - file: tm2422107d2_ex99-3.htm

    </DOCUMENT>
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    <TYPE>EX-99.4
    <SEQUENCE>8
    <FILENAME>tm2422107d2_ex99-4.htm
    <DESCRIPTION>EXHIBIT 99.4
    <TEXT>
    Document 8 - file: tm2422107d2_ex99-4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.5
    <SEQUENCE>9
    <FILENAME>tm2422107d2_ex99-5.htm
    <DESCRIPTION>EXHIBIT 99.5
    <TEXT>
    Document 9 - file: tm2422107d2_ex99-5.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.6
    <SEQUENCE>10
    <FILENAME>tm2422107d2_ex99-6.htm
    <DESCRIPTION>EXHIBIT 99.6
    <TEXT>
    Document 10 - file: tm2422107d2_ex99-6.htm

    </DOCUMENT>
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    <TYPE>EX-99.7
    <SEQUENCE>11
    <FILENAME>tm2422107d2_ex99-7.htm
    <DESCRIPTION>EXHIBIT 99.7
    <TEXT>
    Document 11 - file: tm2422107d2_ex99-7.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.8
    <SEQUENCE>12
    <FILENAME>tm2422107d2_ex99-8.htm
    <DESCRIPTION>EXHIBIT 99.8
    <TEXT>
    Document 12 - file: tm2422107d2_ex99-8.htm

    </DOCUMENT>
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    <TYPE>EX-FILING FEES
    <SEQUENCE>13
    <FILENAME>tm2422107d1_ex-filingfees.htm
    <DESCRIPTION>EX-FILING FEES
    <TEXT>
    Document 13 - file: tm2422107d1_ex-filingfees.htm

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    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>tm2422107d2_ex99-2img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: tm2422107d2_ex99-2img001.jpg

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    <SEQUENCE>15
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    <DESCRIPTION>GRAPHIC
    <TEXT>
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    <SEQUENCE>16
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    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: tm2422107d2_ex99-2img003.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>tm2422107d2_ex99-2img004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: tm2422107d2_ex99-2img004.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>tm2422107d2_ex99-2img005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: tm2422107d2_ex99-2img005.jpg

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    <DESCRIPTION>GRAPHIC
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    Document 19 - file: tm2422107d2_ex99-2img006.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>tm2422107d2_ex5-1img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: tm2422107d2_ex5-1img001.jpg

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    <FILENAME>tm2422107d2_ex5-1img002.jpg
    <DESCRIPTION>GRAPHIC
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    Document 21 - file: tm2422107d2_ex5-1img002.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>tm2422107d2_ex99-1img001.jpg
    <DESCRIPTION>GRAPHIC
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    Document 22 - file: tm2422107d2_ex99-1img001.jpg

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    <DESCRIPTION>GRAPHIC
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    Document 23 - file: tm2422107d2_ex99-1img002.jpg

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    <DESCRIPTION>GRAPHIC
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    Document 24 - file: tm2422107d2_ex99-1img003.jpg

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    <SEQUENCE>25
    <FILENAME>tm2422107d2_ex99-1img004.jpg
    <DESCRIPTION>GRAPHIC
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    Document 25 - file: tm2422107d2_ex99-1img004.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>tm2422107d2_ex99-1img005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: tm2422107d2_ex99-1img005.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>tm2422107d2_ex99-1img006.jpg
    <DESCRIPTION>GRAPHIC
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    Document 27 - file: tm2422107d2_ex99-1img006.jpg

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    <TYPE>XML
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    <DESCRIPTION>IDEA: XBRL DOCUMENT
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    Document 29 - file: R1.htm

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    Document 30 - file: R2.htm

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    Document 31 - file: R3.htm

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    <TEXT>
    Document 32 - file: Financial_Report.xlsx

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    <TEXT>
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    Document 36 - file: FilingSummary.html

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    <TYPE>JSON
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    <TEXT>
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