SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13D

                   Under the Securities Exchange Act of 1934
                              (Amendment No. 30)*

                             Icahn Enterprises L.P.
                                (Name of Issuer)

            Depositary Units Representing Limited Partner Interests
                         (Title of Class of Securities)

                                  029169 10 9
                                 (CUSIP Number)

                                Keith Schaitkin
                             Deputy General Counsel
                             Icahn Associates Corp.
                          767 Fifth Avenue, 47th Floor
                            New York, New York 10153
                                 (212) 702-4300
          (Name, Address and Telephone Number of Person Authorized to
                      Receive Notices and Communications)

                                January 15, 2010
            (Date of Event which Requires Filing of this Statement)

If  the filing person has previously filed a statement on Schedule 13G to report
the  acquisition  which  is the subject of this Schedule 13D, and is filing this
schedule  because  Section 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the
following  box  /  /.

NOTE:  Schedules  filed in paper format shall include a signed original and five
copies  of  the  schedule,  including all exhibits. See Section 240.13d-7(b) for
other  parties  to  whom  copies  are  to  be  sent.

*The  remainder  of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for  any  subsequent  amendment  containing  information  which  would  alter
disclosures  provided  in  a  prior  cover  page.

The information required on the remainder of this cover page shall not be deemed
to  be  "filed"  for the purpose of Section 18 of the Securities Exchange Act of
1934  ("Act") or otherwise subject to the liabilities of that section of the Act
but  shall  be  subject  to  all  other  provisions of the Act (however, see the
Notes).



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Arnos Sub Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     2,622,745

8  SHARED VOTING POWER
     0

9  SOLE DISPOSITIVE POWER
     2,622,745

10 SHARED DISPOSITIVE POWER
     0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,622,745

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     3.25%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Barberry Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     2,447,786

8  SHARED VOTING POWER
     6,392,315

9  SOLE DISPOSITIVE POWER
     2,447,786

10 SHARED DISPOSITIVE POWER
     6,392,315

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     8,840,101

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     10.94%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Caboose Holding LLC

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     2,106,228

8  SHARED VOTING POWER
     0

9  SOLE DISPOSITIVE POWER
     2,106,228

10 SHARED DISPOSITIVE POWER
     0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,106,228

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     2.61%

14 TYPE OF REPORTING PERSON
     OO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     CCI  Offshore  LLC

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     1,706,723

8  SHARED  VOTING  POWER
     0

9  SOLE  DISPOSITIVE  POWER
     1,706,723

10 SHARED  DISPOSITIVE  POWER
     0

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     1,706,723

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     2.11%

14 TYPE  OF  REPORTING  PERSON
     OO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     CCI  Onshore  LLC

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     3,515,515

8  SHARED  VOTING  POWER
     0

9  SOLE  DISPOSITIVE  POWER
     3,515,515

10 SHARED  DISPOSITIVE  POWER
     0

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     3,515,515

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     4.35%

14  TYPE  OF  REPORTING  PERSON
     OO




                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Gascon Partners

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     11,892,167

8  SHARED VOTING POWER
     0

9  SOLE DISPOSITIVE POWER
     11,892,167

10 SHARED DISPOSITIVE POWER
     0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     11,892,167

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     14.72%

14 TYPE OF REPORTING PERSON
     PN



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     High  Coast  Limited  Partnership

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK  BOX  IF  DISCLOSURE  OF  LEGAL  PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS  2(d) or 2(e)                                                       / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     38,509,836

8  SHARED  VOTING  POWER
     3,515,515

9  SOLE  DISPOSITIVE  POWER
     38,509,836

10 SHARED  DISPOSITIVE  POWER
     3,515,515

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     42,025,351

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     52.01%

14  TYPE  OF  REPORTING  PERSON
     PN



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Highcrest Investors Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     3,866,379

8  SHARED VOTING POWER
     2,622,745

9  SOLE DISPOSITIVE POWER
     3,866,379

10 SHARED DISPOSITIVE POWER
     2,622,745

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     6,489,124

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     8.03%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     Icahn  Management  LP

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     3,410,441

8  SHARED  VOTING  POWER
     0

9  SOLE  DISPOSITIVE  POWER
     3,410,441

10 SHARED  DISPOSITIVE  POWER
     0

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     3,410,441

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     4.22%

14 TYPE  OF  REPORTING  PERSON
     PN



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     Modal  LLC

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     428,752

8  SHARED  VOTING  POWER
     0

9  SOLE  DISPOSITIVE  POWER
     428,752

10 SHARED  DISPOSITIVE  POWER
     0

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     428,752

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     0.53%

14 TYPE  OF  REPORTING  PERSON
     OO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Thornwood Associates Limited Partnership

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     4,286,087

8  SHARED VOTING POWER
     0

9  SOLE DISPOSITIVE POWER
     4,286,087

10 SHARED DISPOSITIVE POWER
     0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     4,286,087

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     5.30%

14 TYPE OF REPORTING PERSON
     PN



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Arnos Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Nevada

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     2,622,745

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     2,622,745

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,622,745

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     3.25%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Unicorn Associates Corporation

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     2,622,745

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     2,622,745

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,622,745

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     3.25%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     ACF Industries Holding Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     2,622,745

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     2,622,745

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,622,745

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     3.25%

14  TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Buffalo Investors Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     6,489,124

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     6,489,124

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     6,489,124

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     8.03%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Starfire Holding Corporation

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     6,489,124

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     6,489,124

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     6,489,124

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     8.03%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME  OF  REPORTING  PERSON
     Odysseus  Holding  Corp.

2  CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP
     (a) /x/
     (b) / /

3  SEC  USE  ONLY

4  SOURCE  OF  FUNDS
     Not  applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP  OR  PLACE  OF  ORGANIZATION
     Delaware

NUMBER  OF  SHARES  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON  WITH:

7  SOLE  VOTING  POWER
     0

8  SHARED  VOTING  POWER
     1,706,723

9  SOLE  DISPOSITIVE  POWER
     0

10 SHARED  DISPOSITIVE  POWER
     1,706,723

11 AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
     1,706,723

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
     2.11%

14 TYPE  OF  REPORTING  PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Little Meadow Corp.

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     53,917,518

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     53,917,518

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     53,917,518

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     66.72%

14 TYPE OF REPORTING PERSON
     CO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     CCI Manager LLC

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     3,410,441

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     3,410,441

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     3,410,441

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     4.22%

14 TYPE OF REPORTING PERSON
     OO



                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
     Carl C. Icahn

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
     (a) /x/
     (b) / /

3  SEC USE ONLY

4  SOURCE OF FUNDS
     Not applicable.

5  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
   ITEMS 2(d) or 2(e)                                                        / /

6  CITIZENSHIP OR PLACE OF ORGANIZATION
     United States of America

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
     0

8  SHARED VOTING POWER
     74,792,659

9  SOLE DISPOSITIVE POWER
     0

10 SHARED DISPOSITIVE POWER
     74,792,659

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     74,792,659

12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES     / /

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
     92.56%

14 TYPE OF REPORTING PERSON
     IN



                        SCHEDULE 13D - Amendment No. 30

Item 1. Security and Issuer

The  Schedule 13D filed with the U.S. Securities and Exchange Commission ("SEC")
on  September  24,  1990,  as  previously amended (the "Initial 13D"), is hereby
further  amended  to  furnish  the  additional  information  set  forth  in this
Amendment  No. 30 to the Initial 13D. All capitalized terms contained herein but
not  otherwise  defined  shall  have  the meanings ascribed to such terms in the
Initial  13D.  This  filing relates to the depositary units of the Issuer, Icahn
Enterprises  L.P.,  a Delaware Limited Partnership (the "Depositary Units"). The
address  of  the  principal  executive office of the Issuer is 767 Fifth Avenue,
47th  Floor,  New  York,  NY  10153.

Item 2. Identity and Background

Item  2  of  the Initial 13D is hereby amended by the addition of the following:

Each  of  Arnos  Sub Corp., a Delaware corporation ("Arnos Sub"), Arnos Corp., a
Nevada  corporation ("Arnos"), Caboose Holding LLC, a Delaware limited liability
company  ("Caboose"),  and  Modal  LLC,  a  Delaware  limited  liability company
("Modal"),  shall  be  included  within  the  definition  of the term "Reporting
Persons."  Each  of  Arnos Sub, Arnos, Caboose and Modal is primarily engaged in
the  business  of  holding securities. The principal business address of each of
Arnos  Sub,  Arnos, Caboose and Modal is 767 Fifth Avenue, 47th Floor, New York,
NY  10153.

Carl  C.  Icahn:  (i)  is  the  sole  stockholder of Starfire, which is the sole
stockholder  of  Buffalo,  which  owns  99.3%  of  Highcrest,  which is the sole
stockholder  of  ACF Holding, which is the sole stockholder of Unicorn, which is
the  sole stockholder of Arnos, which is the sole stockholder of Arnos Sub; (ii)
the  sole  stockholder of Barberry, which is the managing member of Caboose; and
(iii)  the  sole member of Modal. As such, Mr. Icahn is in a position indirectly
to  determine  the  investment  and  voting decisions made by each of Arnos Sub,
Arnos, Caboose and Modal. The name, citizenship, present principal occupation or
employment  and  business address of each director and executive officer of each
of  Arnos  Sub,  Arnos,  Caboose  and Modal are set forth in Schedule A attached
hereto.

Neither  Arnos  Sub,  Arnos, Caboose, Modal nor any manager or executive officer
thereof  has,  during  the  past  five  years,  (a) been convicted in a criminal
proceeding (excluding traffic violations or similar misdemeanors), or (b) been a
party  to  a  civil proceeding of a judicial or administrative body of competent
jurisdiction and as a result of such proceeding was or is subject to a judgment,
decree  or  final  order  enjoining  future  violations  of,  or prohibiting, or
mandating  activities  subject to, Federal or State securities laws or a finding
of  any  violation  with  respect  to  such  laws.

Item 3. Source and Amount of Funds or Other Consideration

Item  3  of  the Initial 13D is hereby amended by the addition of the following:

     The  information  set  forth  below  in  Item  4  is incorporated herein by
reference.

Item 4. Purpose of Transaction

Item  4  of  the Initial 13D is hereby amended by the addition of the following:

On  January  15,  2010,  the  transactions  contemplated by the Contribution and
Exchange  Agreement  dated  as  of  January  12,  2010, by and among the Issuer,
Barberry,  Beckton  Corp., Koala Holding Limited Partnership, High River Limited
Partnership  and  Meadow Walk Limited Partnership (the "Viskase Agreement"), and
the  Contribution  and  Exchange  Agreement dated as of January 12, 2010, by and
among  the  Issuer,  Barberry,  Caboose,  Modal  and  Beckton  Corp.  (the  "ARI
Agreement"  and  together  with  the  Viskase Agreement, the "Agreements"), were
consummated,  pursuant  to  which,  among other things: (i) 2,915,695 Depositary
Units in the aggregate were issued to Arnos Sub and Barberry in exchange for the
contribution  to  the  Issuer  of  25,560,929  shares of common stock of Viskase
Companies,  Inc.;  and  (ii)  3,116,537  Depositary  Units in the aggregate were
issued  to  Barberry,  Caboose and Modal in exchange for the contribution to the
Issuer of 11,564,145 shares of common stock of American Railcar Industries, Inc.
Pursuant  to the Agreements, the Depositary Units issued to Arnos Sub, Barberry,
Caboose  and  Modal  will  have  certain  registration  rights.  The  foregoing
description  of  the Agreements does not purport to be complete and is qualified
in its entirety by reference to the full text of such documents, copies of which
are filed herewith as Exhibits 1 and 2 and are incorporated herein by reference.

Item 5. Interest in Securities of the Issuer

Item  5  of  the  Initial  13D  is  hereby  amended  and  restated  as  follows:

(a)  After  taking  the  transactions  described  in  Item  4  into account, the
Reporting  Persons  may  be  deemed  to  beneficially  own,  in  the  aggregate,
74,792,659  Depositary  Units, representing approximately 92.56% of the Issuer's
outstanding  Depositary  Units,  and  11,360,173  Preferred  Units, representing
approximately  86.54%  of  the Issuer's outstanding Preferred Units (based upon:
(i)  the 74,775,597 Depositary Units and 13,127,179 Preferred Units stated to be
outstanding  as  of  November  2,  2009  by the Issuer in the Issuer's Form 10-Q
filing  filed  with  the Securities and Exchange Commission on November 4, 2009;
and  (ii)  the 6,032,232 Depositary Units issued to Arnos Sub, Barberry, Caboose
and  Modal  in  connection  with  the  transactions  described  in  Item  4).

(b)  Arnos  Sub has sole voting power and sole dispositive power with respect to
2,622,745  Depositary  Units,  representing  approximately 3.25% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of Arnos, Unicorn, ACF Holding, Highcrest, Buffalo, Starfire and Mr. Icahn
(by  virtue  of  their  relationships  to Arnos Sub) may be deemed to indirectly
beneficially  own  the  Depositary  Units  which  Arnos Sub owns. Each of Arnos,
Unicorn,  ACF  Holding,  Highcrest,  Buffalo,  Starfire  and Mr. Icahn disclaims
beneficial  ownership  of  the  Depositary  Units  for  all  other  purposes.

Barberry  has  sole  voting  power  and  sole  dispositive power with respect to
2,447,786  Depositary  Units,  representing  approximately 3.03% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
Mr.  Icahn  (by  virtue  of  his  relationship  to  Barberry)  may  be deemed to
indirectly  beneficially own the Depositary Units which Barberry owns. Mr. Icahn
disclaims  beneficial  ownership of the Depositary Units for all other purposes.

Caboose  has  sole  voting  power  and  sole  dispositive  power with respect to
2,106,228  Depositary  Units,  representing  approximately 2.61% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each of Barberry and Mr. Icahn (by virtue of their relationships to Caboose) may
be  deemed  to  indirectly  beneficially  own the Depositary Units which Caboose
owns.  Each  of  Barberry  and  Mr.  Icahn disclaims beneficial ownership of the
Depositary  Units  for  all  other  purposes.

CCI  Offshore  has  sole voting power and sole dispositive power with respect to
1,706,723  Depositary  Units,  representing  approximately 2.11% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  Odysseus  and  Mr.  Icahn  (by  virtue  of  their relationships to CCI
Offshore)  may  be  deemed  to  indirectly beneficially own the Depositary Units
which  CCI  Offshore  owns.  Each of Odysseus and Mr. Icahn disclaims beneficial
ownership  of  the  Depositary  Units  for  all  other  purposes.

CCI  Onshore  has  sole  voting power and sole dispositive power with respect to
3,515,515  Depositary  Units,  representing  approximately 4.35% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  High  Coast,  Little  Meadow  and  Mr.  Icahn  (by  virtue  of  their
relationships  to  CCI Onshore) may be deemed to indirectly beneficially own the
Depositary  Units  which CCI Onshore owns. Each of High Coast, Little Meadow and
Mr.  Icahn  disclaims beneficial ownership of the Depositary Units for all other
purposes.

Gascon  has  sole  voting  power  and  sole  dispositive  power  with respect to
11,892,167  Depositary  Units, representing approximately 14.72% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each of Little Meadow and Mr. Icahn (by virtue of their relationships to Gascon)
may  be  deemed to indirectly beneficially own the Depositary Units which Gascon
owns.  Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the
Depositary  Units  for  all  other  purposes.

High  Coast  has  sole  voting  power and sole dispositive power with respect to
38,509,836  Depositary  Units, representing approximately 47.66% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  Little  Meadow and Mr. Icahn (by virtue of their relationships to High
Coast)  may  be deemed to indirectly beneficially own the Depositary Units which
High  Coast  owns.  Each  of  Little  Meadow  and Mr. Icahn disclaims beneficial
ownership  of  the  Depositary  Units  for  all  other  purposes.

Highcrest  has  sole  voting  power  and  sole dispositive power with respect to
3,866,379  Depositary  Units,  representing  approximately 4.78% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  Buffalo,  Starfire  and Mr. Icahn (by virtue of their relationships to
Highcrest)  may  be  deemed  to indirectly beneficially own the Depositary Units
which  Highcrest  owns.  Each  of  Buffalo,  Starfire  and  Mr.  Icahn disclaims
beneficial  ownership  of  the  Depositary  Units  for  all  other  purposes.

Icahn  Management  has sole voting power and sole dispositive power with respect
to  3,410,441 Depositary Units, representing approximately 4.22% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  CCI  Manager  and Mr. Icahn (by virtue of their relationships to Icahn
Management)  may  be  deemed to indirectly beneficially own the Depositary Units
which  Icahn  Management  owns.  Each  of  CCI  Manager  and Mr. Icahn disclaims
beneficial  ownership  of  the  Depositary  Units  for  all  other  purposes.

Modal  has  sole voting power and sole dispositive power with respect to 428,752
Depositary  Units,  representing approximately 0.53% of the Issuer's outstanding
Depositary  Units.  Pursuant  to Rule 13d-3(a) under the Exchange Act, Mr. Icahn
(by  virtue  of  his  relationship  to  Modal)  may  be  deemed  to  indirectly
beneficially  own  the  Depositary  Units  which Modal owns. Mr. Icahn disclaims
beneficial  ownership  of  the  Depositary  Units  for  all  other  purposes.

Thornwood  has  sole  voting  power  and  sole dispositive power with respect to
4,286,087  Depositary  Units,  representing  approximately 5.30% of the Issuer's
outstanding  Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
each  of  Barberry and Mr. Icahn (by virtue of their relationships to Thornwood)
may  be  deemed  to  indirectly  beneficially  own  the  Depositary  Units which
Thornwood owns. Each of Barberry and Mr. Icahn disclaims beneficial ownership of
the  Depositary  Units  for  all  other  purposes.

(c)  The  following table sets forth all transactions with respect to Depositary
Units  effected by any of the Reporting Persons during the past sixty (60) days.

                                      Depositary
Name          Date                    Units Acquired          Price
----          ----                    --------------          -----
Arnos Sub     January 15, 2010         (1) 2,622,745           (1)
Barberry      January 15, 2010         (2)   581,557           (2)
Barberry      January 15, 2010         (1)   292,950           (1)
Caboose       January 15, 2010         (2) 2,106,228           (2)
Modal         January 15, 2010         (2)   428,752           (2)
__________________________
(1)  Depositary Units issued pursuant to the Viskase Agreement. See Item 4.
(2)  Depositary Units issued pursuant to the ARI Agreement. See Item 4.

Item 6. Contracts, Arrangements, Understandings or Relationship with Respect to
        Securities of the Issuer

Item  6  of  the Initial 13D is hereby amended by the addition of the following:

     The  information  set  forth  above  in  Item  4  is incorporated herein by
reference.

Item 7. Material to be Filed as Exhibits

1.   Contribution  and  Exchange  Agreement dated as of January 12, 2009, by and
     among  the  Issuer,  Barberry,  Beckton  Corp.,  Koala  Holding  Limited
     Partnership,  High  River  Limited  Partnership  and  Meadow  Walk  Limited
     Partnership  (incorporated  herein  by  reference  to  Exhibit  10.3 to the
     Current  Report on Form 8-K filed with the SEC by the Issuer on January 15,
     2010)

2.   Contribution  and  Exchange  Agreement dated as of January 12, 2009, by and
     among  the Issuer, Barberry, Caboose, Modal and Beckton Corp. (incorporated
     herein by reference to Exhibit 10.2 to the Current Report on Form 8-K filed
     with  the  SEC  by  the  Issuer  on  January  15,  2010)



                                   SIGNATURES

After  reasonable inquiry and to the best of the knowledge and belief of each of
the  undersigned,  each  of  the  undersigned certifies that the information set
forth  in  this  statement  on  Schedule  13D  concerning  the  depositary units
representing  limited  partner  interests  in Icahn Enterprises L.P., a Delaware
limited  partnership,  is  true,  complete  and  correct.

Dated: January 15, 2010

ACF INDUSTRIES HOLDING CORP.

By:  /s/ Keith Cozza
     ---------------
     Name:  Keith Cozza
     Title:  Vice  President

ARNOS  CORP.

By:  /s/Keith Cozza
     --------------
     Name: Keith Cozza
     Title: Authorized Signatory

ARNOS  SUB  CORP.

By:  /s/Keith Cozza
     --------------
     Name: Keith Cozza
     Title: Authorized President

BARBERRY CORP.

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: Authorized Signatory

BUFFALO INVESTORS CORP.

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: President and Treasurer

CABOOSE  HOLDING  LLC

By:  /s/Keith Cozza
     --------------
     Name: Keith Cozza
     Title:  Treasurer

CCI  MANAGER  LLC

By:  /s/ Edward E. Mattner
     ---------------------
     Name:  Edward  E.  Mattner
     Title:  Authorized  Signatory




CCI  OFFSHORE  LLC
By:  Odysseus  Holding  Corp.,  its  sole  member

By:  /s/ Edward E. Mattner
     ---------------------
     Name:  Edward  E.  Mattner
     Title:  Authorized  Signatory

CCI  ONSHORE  LLC
By:  High  Coast  Limited  Partnership,  its  sole  member
By:  Little  Meadow  Corp.,  its  general  partner

By:  /s/ Edward E. Mattner
     ---------------------
     Name:  Edward  E.  Mattner
     Title:  Authorized  Signatory

GASCON PARTNERS
By: Little Meadow Corp.
Its: Managing General Partner

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title:  Authorized  Signatory

HIGH COAST LIMITED PARTNERSHIP
By: Little Meadow Corp.
Its: General Partner

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: Authorized Signatory

HIGHCREST INVESTORS CORP.

By:  /s/ Keith Cozza
     ---------------
     Name: Keith Cozza
     Title: Vice President

ICAHN  MANAGEMENT  LP

By:  /s/ Edward E. Mattner
     ---------------------
     Name:  Edward  E.  Mattner
     Title: Authorized Signatory

LITTLE MEADOW CORP.

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: Authorized Signatory




MODAL  LLC

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: Vice President

ODYSSEUS HOLDING CORP.

By:  /s/ Edward E. Mattner
     ---------------------
     Name: Edward E. Mattner
     Title: Authorized Signatory

STARFIRE HOLDING CORPORATION

By:  /s/ Keith Cozza
     ---------------
     Name: Keith Cozza
     Title: Authorized Signatory

THORNWOOD ASSOCIATES LIMITED PARTNERSHIP
By:  Barberry  Corp.,  its  general  partner

By: /s/ Edward E. Mattner
    ---------------------
    Name: Edward E. Mattner
    Title: Authorized Signatory

UNICORN ASSOCIATES CORPORATION

By: /s/ Edward E. Mattner
    ---------------------
    Name: Edward E. Mattner
    Title: President and Treasurer




/s/ Carl C. Icahn
-----------------
CARL C. ICAHN




   [Signature Page for Amendment No. 30 to Icahn Enterprises Schedule 13D re
  January 15, 2010 contribution of ARI & Viskase shares to Icahn Enterprises]



                                   SCHEDULE A

      DIRECTORS AND EXECUTIVE OFFICERS OF THE ADDITIONAL REPORTING PERSONS

     The  following  sets  forth the name, position, and principal occupation of
each director and executive officer of each of the additional Reporting Persons.
Each  such  person  is  a  citizen  of  the  United States of America. Except as
otherwise  indicated,  the  business address of each director and officer is c/o
Icahn  Associates Corp., 767 Fifth Avenue, 47th Floor, New York, New York 10153.
To  the  best  of  the Reporting Persons' knowledge, except as set forth in this
statement  on  Schedule  13D, none of the directors or executive officers of the
additional  Reporting  Persons  own  any  Shares.


ARNOS SUB CORP.
Name                         Position
----                         --------
Keith  Cozza                 Director; President; Treasurer; Secretary
Jordan  Bleznick             Vice President/Taxes


ARNOS CORP.
Name                         Position
----                         --------
Carl C. Icahn                Director; President
Gail Golden                  Vice President; Secretary
Edward E. Mattner            Vice President
Keith Cozza                  Authorized Signatory


CABOOSE HOLDING LLC
Name                         Position
----                         --------
Barberry Corp.               Managing Member
Vincent J. Intrieri          Chairman
Edward E. Mattner            President
Keith Cozza                  Treasurer


MODAL LLC
Name                         Position
----                         --------
Carl C. Icahn                Sole Member; President
Brett Icahn                  Vice President
Edward E. Mattner            Vice President