SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13D

                   Under the Securities Exchange Act of 1934
                              (Amendment No. 33)*

                             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
                                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 30, 2012
            (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
      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
      3,253,768

8   SHARED VOTING POWER
      8,288,451

9   SOLE DISPOSITIVE POWER
      3,253,768

10  SHARED DISPOSITIVE POWER
      8,288,451

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      11,542,219

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      11.64%

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
      3,249,603

8   SHARED VOTING POWER
      0

9   SOLE DISPOSITIVE POWER
      3,249,603

10  SHARED DISPOSITIVE POWER
      0

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      3,249,603

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      3.28%

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
      2,006,472

8   SHARED  VOTING  POWER
      0

9   SOLE  DISPOSITIVE  POWER
      2,006,472

10  SHARED  DISPOSITIVE  POWER
      0

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      2,006,472

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      2.02%

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
      15,949,763

8   SHARED  VOTING  POWER
      0

9   SOLE  DISPOSITIVE  POWER
      15,949,763

10  SHARED  DISPOSITIVE  POWER
      0

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      15,949,763

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      16.08%

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
      13,980,777

8   SHARED VOTING POWER
      0

9   SOLE DISPOSITIVE POWER
      13,980,777

10  SHARED DISPOSITIVE POWER
      0

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      13,980,777

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      14.10%

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
      36,454,899

8   SHARED  VOTING  POWER
      15,949,763

9   SOLE  DISPOSITIVE  POWER
      36,454,899

10  SHARED  DISPOSITIVE  POWER
      15,949,763

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      52,404,662

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      52.85%

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
      7,628,802

8   SHARED VOTING POWER
      2,622,745

9   SOLE DISPOSITIVE POWER
      7,628,802

10  SHARED DISPOSITIVE POWER
      2,622,745

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      7,628,802

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      7.69%

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
      4,009,413

8   SHARED  VOTING  POWER
      0

9   SOLE  DISPOSITIVE  POWER
      4,009,413

10  SHARED  DISPOSITIVE  POWER
      0

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      4,009,413

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      4.04%

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
      661,501

8   SHARED  VOTING  POWER
      0

9   SOLE  DISPOSITIVE  POWER
      661,501

10  SHARED  DISPOSITIVE  POWER
      0

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      661,501

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      0.67%

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
      5,038,848

8   SHARED VOTING POWER
      0

9   SOLE DISPOSITIVE POWER
      5,038,848

10  SHARED DISPOSITIVE POWER
      0

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      5,038,848

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      5.08%

14  TYPE OF REPORTING PERSON
      PN



                                  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
      7,628,802

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      7,628,802

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      7,628,802

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      7.69%

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
      7,628,802

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      7,628,802

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      7,628,802

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      7.69%

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
      2,006,472

9   SOLE  DISPOSITIVE  POWER
      0

10  SHARED  DISPOSITIVE  POWER
      2,006,472

11  AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON
      2,006,472

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

13  PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)
      2.02%

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
      66,385,439

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      66,385,439

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      66,385,439

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      66.95%

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
      4,009,413

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      4,009,413

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      4,009,413

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      4.04%

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
      92,233,846

9   SOLE DISPOSITIVE POWER
      0

10  SHARED DISPOSITIVE POWER
      92,233,846

11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      92,233,846

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

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      93.01%

14  TYPE OF REPORTING PERSON
      IN



                        SCHEDULE 13D - Amendment No. 32

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. 33 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  January  20, 2012, the Reporting Persons acquired 12,583,829 Depositary
Units,  at  a  price  per  Depositary  Unit  of $36.7933, upon exercise of basic
subscription  rights  allocated  to the Reporting Persons in the rights offering
conducted  by  the  Issuer,  which  expired  on  January  20,  2012 (the "Rights
Offering").  On  January  30,  2012,  the  Reporting  Persons  acquired  411,755
Depositary  Units,  at a price per Depositary Unit of $36.7933, upon exercise of
over-subscription  rights  allocated  to  the  Reporting  Persons  in the Rights
Offering.

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  transactions described in Item 4 into account, the
Reporting  Persons  may  be  deemed  to  beneficially  own,  in  the  aggregate,
92,233,846  Depositary  Units, representing approximately 93.01% of the Issuer's
outstanding  Depositary  Units  (based upon: (i) the 85,571,714 Depositary Units
stated  to  be  outstanding as of November 1, 2011 by the Issuer in the Issuer's
Form  10-Q  filing filed with the Securities and Exchange Commission on November
2,  2011; and (ii) the 13,590,238 Depositary Units issued in connection with the
Rights  Offering).

     (b)  Barberry has sole voting power and sole dispositive power with respect
to  3,253,768 Depositary Units, representing approximately 3.28% 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
3,249,603  Depositary  Units,  representing  approximately 3.28% 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  2,006,472 Depositary Units, representing approximately 2.02% 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  15,949,763  Depositary  Units,  representing  approximately  16.08%  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
13,980,777  Depositary  Units, representing approximately 14.10% 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
36,454,899  Depositary  Units, representing approximately 36.76% 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
7,628,802  Depositary  Units,  representing  approximately 7.69% 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  4,009,413 Depositary Units, representing approximately 4.04% 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
661,501  Depositary  Units,  representing  approximately  0.67%  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
5,038,848  Depositary  Units,  representing  approximately 5.08% 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.

     Item  5(c)  of  the  Initial  13D  is  hereby amended to add the following:

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



                                   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 31, 2012

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




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




    [Signature Page for Amendment No. 33 to Icahn Enterprises Schedule 13D]