SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13D

                   Under the Securities Exchange Act of 1934
                              (Amendment No. 31)*

                             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)

                                 March 31, 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)
      3.13%

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)
      10.55%

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)
      2.51%

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)
      2.04%

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)
      4.20%

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)
      14.20%

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
      41,060,337

8   SHARED  VOTING  POWER
      3,515,515

9   SOLE  DISPOSITIVE  POWER
      41,060,337

10  SHARED  DISPOSITIVE  POWER
      3,515,515

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      44,575,852

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      53.22%

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)
      7.75%

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)
      4.07%

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)
      0.52%

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)
      5.12%

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)
      3.13%

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)
      3.13%

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)
      3.13%

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)
      7.75%

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)
      7.75%

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)
      2.04%

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
      56,468,019

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      56,468,019

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      56,468,019

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      67.42%

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)
      4.07%

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
      77,343,160

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      77,343,160

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      77,343,160

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      92.34%

14  TYPE OF REPORTING PERSON
      IN



                        SCHEDULE 13D - Amendment No. 31

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. 31 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 4. Purpose of Transaction

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

On  March  31,  2010,  the  Issuer  redeemed  all outstanding Preferred Units in
accordance  with  the  terms  of its partnership agreement at a redemption price
equal  to $10.50 per Preferred Unit. The redemption price was paid in Depositary
Units,  which  were  valued  at  the average price at which the Depositary Units
traded  on  the  New  York  Stock  Exchange  over  the 20-day period immediately
preceding  the  redemption  date.  In connection with the redemption, High Coast
received, in respect of the 11,360,173 Preferred Units it held on the redemption
date,  2,550,501  Depositary  Units.

Item 5. Interest in Securities of the Issuer

Items  5(a)  and  5(b)  of  the  Initial  13D are hereby amended and restated as
follows:

(a) After taking the transaction described in Item 4 into account, the Reporting
Persons  may  be  deemed  to  beneficially  own,  in  the  aggregate, 77,343,160
Depositary  Units, representing approximately 92.34% of the Issuer's outstanding
Depositary  Units  (based upon: (i) the 80,807,829 Depositary Units stated to be
outstanding  as  of March 2, 2010 by the Issuer in the Issuer's Form 10-K filing
filed with the Securities and Exchange Commission on March 3, 2010; and (ii) the
2,947,176  Depositary  Units  issued  in  connection  with the redemption of the
Preferred  Units,  as  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 3.13% 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 2.92% 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 2.51% 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 2.04% 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 4.20% 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 14.20% 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
41,060,337  Depositary  Units, representing approximately 49.02% 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 4.62% 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 4.07% 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 0.51% 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 5.12% 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.


                                   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: April 1, 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. 31 to Icahn Enterprises Schedule 13D
                       re Redemption of Preferred Units]