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O???  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???: Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I;} $ } ?} $ O????????? ? ? ? ? ???????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010$ICAHN ENTERPRISES L.P. INDEX% PART I. FINANCIAL INFORMATION  $ Item 1. Financial Statements  ~  2 *Notes to Consolidated Financial Statements     ~ ~ 91Description of Business and Basis of Presentation~  ~ " Acquisitions~ ~ &Operating Units~ ~ B"Related Party Transactions~ ~ N'Investments and Related Matters~ ~ ^Fair Value Measurements~ ~ jFinancial Instruments~ "~ ?Inventories, Net~ &~ ?+#Goodwill and Intangible Assets, Net?D?l?????xl`<〓;?齬齔??鼨黋?麐鹙??? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2?3?4?5?6?7?8?9?:?;?<?=?>???~ *  ~ ? *!"Property, Plant and Equipment, Net~ ".""~ "?" #Debt~ $2$$~ $?$!%Compensation Arrangements~ &6&&~ &?&0'(Pensions, Other Post-employment Benefits"(and Employee Benefit Plans~ ):))~ )?)'*Preferred Limited Partner Units~ +>++~ +?+,Net income per LP Unit~ -B--~ -?-.Segment Reporting~ /F//~ /?/0 Income Taxes~ 1J11~ 1?1,2$Accumulated Other Comprehensive Loss~ 3N33~ 3?3%4Commitments and Contingencies~ 5R55~ 5?56Subsequent Events07(REPORTS OF INDEPENDENT REGISTERED PUBLIC77~ 7?78ACCOUNTING FIRMS9Item 2.99~ 9?9/:'Management s Discussion and Analysis of5;-Financial Condition and Results of Operations<Item 3.<<~ <f<0=(Quantitative and Qualitative Disclosures>About Market Risk?Item 4.??~ ?f??D l??RB蔺濥i﨏?龢齰??鼇黁?麐??鷳鶻??@?A?B?C?D?E?F?G?H?I?J?K?L?M?N?@Controls and Procedures"APART II. OTHER INFORMATIONABCItem 1.CC~ CjCDLegal ProceedingsEItem 1A.EE~ EjEF Risk FactorsGItem 6.GG~ GnGHExhibitsI SIGNATUREII~ IrIJK$L____________________________1M)Created by Morningstar Document Research.0N(http://documentresearch.morningstar.com/?"????Z=齄唼汘嘅?????PF0*8X> ?@?*NNMMLLAA  l ? =$BbN  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEXIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I;} $ } ?} $ } ?} $ =  ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010 Balance Sheet    September 30,   December 31,  ~ j ~ f    (Unaudited)   ASSETS     !Cash and cash equivalents~ V#~ B#91Cash held at consolidated affiliated partnerships~ ^~ "4and restricted cash Investments~ 妅~ vT Accounts receivable, net~ ?~ ?Due from brokers~ ?~ ?Inventories, net~ ^~ *"Property, plant and equipment, net~ /~ :.Goodwill~ ~ ?Intangible assets, net~ N~ ? Other assets~ ?~ ? Total Assets~ ?~ 'LIABILITIES AND EQUITYAccounts payable~ ?~ ?.&Accrued expenses and other liabilities~  ~ &.&Securities sold, not yet purchased, at~ ?~ ? fair value?DS l??????{o3撖烚W??黓鸘鶦鵈鴈髯鱫髻? ?! ?" ?# ?$ ?% ?& ?' ?( ?) ?* ?+ ?, ?- ?. ?/ ?0 ?1 ?2 ?3 ?4 ?5 ?6 ?7 ?8 ?9 ?: ?; ?< ? Due to brokers  ~ ?   ~ ? )!!Post-employment benefit liability!!~ !2!!!~ !! "Debt""~ ":]"""~ " Q"'#Preferred limited partner units######~ #"#$Total liabilities$$~ $蚀$$$~ $薹$/%'Commitments and contingencies (Note 19)%%%%%%%%&'Equity:''''''''()Limited partners:))))))))*0+(Depositary units: 92,400,000 authorized;++~ +?+++~ +2,+5,-issued 85,865,619 and 75,912,797 at September3-+30, 2010 and December 31, 2009; outstanding..&84,728,419 and 74,775,597 at September4/,30, 2010 and December 31, 2009, respectively0General partner00~ 0汒000~ 0J041,Treasury units at cost: 1,137,200 depositary11~ 1?111~ 1?1 2units03(Equity attributable to Icahn Enterprises33~ 361333~ 3J,3.4&Equity attributable to non-controlling44~ 4騁444~ 4鯞45 interests6 Total equity66~ 6&y666~ 6>o6$7Total Liabilities and Equity7~ 7?77~ 7'789$:____________________________1;)Created by Morningstar Document Research.0<(http://documentresearch.morningstar.com/?>?0?颃}齩黓黁?鷰鶹??鶔麋鱧鼢鲭鲞龇?PF0*8X> ?@??<<;;::7777      l ? Blk祪巹  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance Sheet!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } :} $ } U} $ } U}  $ } U} $ } ?} $ B????????? ? ? ? ? ???????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010Income Statement      Three Months Ended  Nine Months Ended    September 30,   September 30,  ~ j ~ f ~ j ~ f    (Unaudited)  Revenues:                 Net sales~ ?~ ? ~  綷  ~  O+#Net gain from investment activities~ f ~   ~  r  ~ ?$Interest and dividend income~ ?~ N  ~  n  ~ 6&Loss on extinguishment of debt  ~  b  Other income, net~ B~ ?  ~  ?  ~ b~ &,~ ?  ~  瀏  ~ Zi Expenses:     Cost of goods sold~ ?~ ?  ~  濶  ~ BD+#Selling, general and administrative~ ?~ F  ~  "   ~   Restructuring~  ~   ~  6  ~ ? Impairment~ ~ &  ~  6  ~ fInterest expense~ ?~ N  ~  z  ~ ?~  ~ N  ~  瀇  ~ FV0(Income from continuing operations before~  ~ R  ~    ~ $income tax (expense) benefit$Income tax (expense) benefit~ ?~   ~  ?  ~ R?D;l??????xl〓K???鶪鵥鴰鞴霏銮跣麸??験馷? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2?3?4?5?6?7?8?9?:?;?<?=?>???) !Income from continuing operations  ~ ?   ~ b   ~ ?   ~ f 2!*(Loss) income from discontinued operations!!!!!!~ !?!! ! ! ! ! !~ !!" Net income""~ "?"""~ "^"" " ~ " ?" " "~ "j"8#0Less: net income attributable to non-controlling##~ #而###~ #v?## # ~ # "?# # #~ #掟#$ interests4%,Net income attributable to Icahn Enterprises%~ %?%%~ %?%% ~ % ?% % ~ %?%/&'Net income (loss) attributable to Icahn&&&&&&&&& & & & & &&&'Enterprises from:(Continuing operations(~ (?((~ (?(( ~ ( ?( ( ~ (?()Discontinued operations))))))~ )?)) ) ) ) ) )~ ))**~ *?**~ *?** ~ * ?* * ~ *?*4+,Net income attributable to Icahn Enterprises+++++++++ + + + + +++, allocable to:-Limited partners-~ -?--~ -?-- ~ - ?- - ~ -?-.General partner..~ ....~ .".. . ~ .  . . .~ .J.//~ /?//~ /?// ~ / ?/ / ~ /?/(0 Basic income (loss) per LP unit:000000000 0 0 0 0 0001)2!Income from continuing operations22祝p= ?@222333333?22 2 = 祝p=?2 2 2 祝p= @223*Income (loss) from discontinued operations33~ 33333{瓽醶効33 3 ~ 3 3 3 33{瓽醶?3444祝p= ?@444 祝p= ?44 4 = 祝p=?4 4 4333333 @435+Basic weighted average LP units outstanding55~ 5R555~ 5.55 5 ~ 5 N5 5 5~ 5.5*6"Diluted income (loss) per LP unit:666666666 6 6 6 6 6667)8!Income from continuing operations88吞烫烫 @888ffffff?88 8 = 祝p=?8 8 8R?呺Q@829*Income (loss) from discontinued operations99~ 99999{瓽醶効99 9 ~ 9 9 9 99{瓽醶?9:::吞烫烫 @:::= 祝p=?:: : = 祝p=?: : :ffffff@:5;-Diluted weighted average LP units outstanding;;~ ;f;;;~ ;R;; ; ~ ; N; ; ;~ ;>;/<'Cash distributions declared per LP unit<<?<<<?<< < ?< < <?<=>$?____________________________?Dl ???麶鸚?鷣鶜齄鲥?鯪酹艟蟛筝蜃????颱頞頉鞖肟瓿?@?A?1@)Created by Morningstar Document Research.0A(http://documentresearch.morningstar.com/??=PF0*8X> ?@??8AA@@??<<<<<< <<:::::: ::888888 88444444 44222222 22////// //------ --****** **(((((( ((%%%%%% %%          l ? %0?叞  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } 0.} $ } ?} $ } U} $ } ?} $ } U} $ } U} $ } U} '$ %((?(?(?(?(?(?(?(?(? (? (? (? (? (?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010*"IN EQUITY AND COMPREHENSIVE INCOME     0 (Equity Attributable to Icahn Enterprises       General  Limited  Held in Treasury  Total  Non-  Total    Partner s  Partners          Partners   Controlling  Equity   Equity  Equity          Equity   Interests    (Deficit)      Amount  Units"Balance, December 31, 2009~ J~ 2, ~  ?  ~ ~ J, ~ !鯞#$~ %>o'Comprehensive income:      Net income~  ~ ?     ~ ?~ ?~ ?,$Post-employment benefits, net of tax~  ~ Z     ~ b~ r~ ?%Hedge instruments, net of tax~ ?     ~ ?~ ?~ ?.&Translation adjustments and other, net~ .     ~ .~  ~ 6of taxComprehensive income~ ~ ?     ~  ~ >~ F !Partnership contributions~      ~ ~ !Partnership distributions~ ?~       ~ ~ +#Investment Management distributions     ~ 搠~ 搠+#Investment Management contributions     ~ ?~ ?ARI acquisition~ :?~ ?     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WD? ?罗  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I;} $ } ?} $ } $} $ W  ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010 Cash Flows   Nine Months Ended    September 30,  ~ j ~ f- %Cash flows from operating activities:          Net income~ ?~ j.&Adjustments to reconcile net income to0(net cash (used in) provided by operating activities:-%Net loss from discontinued operations~ ?Investment gains~ 掲~ F?Purchases of securities~ "?~  ?)!Proceeds from sales of securities~ ?~ f%/'Purchases to cover securities sold, not~ j?~ 柫 yet purchased.&Proceeds from securities sold, not yet~ R~ :4 purchased2*Net premiums received (paid) on derivative~ N~  contracts4,Changes in receivables and payables relating~ ?~ 觉"to securities transactions%Depreciation and amortization~ J~  Other, net~ 纩~ &?D?l??????~r6玄慆龖???麎鵆?鶖?鹘? ?! ?" ?# ?$ ?% ?& ?' ?( ?) ?* ?+ ?, ?- ?. ?/ ?0 ?1 ?2 ?3 ?4 ?5 ?6 ?7 ?8 ?9 ?: ?; ?< ?= ?> ?? ?7 /Changes in cash held at consolidated affiliated  ~ ?   ~ j  (! partnerships and restricted cash9"1Changes in other operating assets and liabilities""~ "昌"""~ ""0#(Net cash (used in) provided by operating##~ #傹###~ #?#$ activities-%%Cash flows from investing activities:%%%%&'Capital expenditures''~ '.?'''~ '?'$(Payments to acquire business((~ (f(((((/)'Purchases of marketable equity and debt))))))~ )n)* securities+ Other, net++~ +?+++~ +?+-,%Net cash used in investing activities,,~ ,傶,,,~ ,j?,--%Cash flows from financing activities:--------.%/Investment management equity:////////011)Capital subscriptions received in advance111111~ 1102(Capital distributions to non-controlling22~ 2V?222~ 2&?23 interests04(Capital contributions by non-controlling44~ 4?444~ 4?45 interests!6Partnership contributions66~ 666666!7Partnership distributions77~ 7777~ 7728*Proceeds from issuance of senior unsecured88~ 888888 9notes&:Proceeds from other borrowings::~ :?:::~ :: ;Repayments of borrowings;;~ ;庩;;;~ ;N;< Other, net<<~ <?<<<~ <?<0=(Net cash provided by (used in) financing==~ ====~ =?=> activities/?'Effect of exchange rate changes on cash??????~ ?R??D~la5旫纨咠y黭鸉??鷭?鳳?鲙?鱺鲦跽鮃蹩鬍舡?@ ?A ?B ?C ?D ?E ?F ?G ?H ?I ?J ?K ?L ?M ?N ?O ?P ?Q ?R ?S ?T ?U ?V ?@and cash equivalents0A(Net increase (decrease) in cash and cashAA~ AAAA~ A诀AB equivalents/C'Cash and cash equivalents, beginning ofCC~ CB#CCC~ C?CDperiod0E(Cash and cash equivalents, end of periodE~ EV#EE~ ER%E!FSupplemental information:FFFFFFFFG2H*Cash payments for interest, net of amountsH~ H?HH~ H?HI capitalized*J"Net cash payments for income taxesJ~ J*JJ~ J*J2K*Net unrealized gains on available-for-saleK~ KKK~ KRKL securities.M&Redemptions payable to non-controllingM~ M.MM~ M?MN interests7O/LP Unit issuance to purchase majority interestsO~ O?OO~ OOPin ARI and Viskase/Q'LP Unit issuance to settle preferred LPQ~ Q*QQ~ QQRunit redemptionsS$T____________________________1U)Created by Morningstar Document Research.0V(http://documentresearch.morningstar.com/?2p??H1汘堽齱黡鸑?鷶??PF0*8X> ?@??VVUUTTQQQQOOOOMMMMKKKKJJJJHHHHEEEE     l ? 7Q   d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash FlowsAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } ?}  $ } ?} $ } ?} $ 7????????? 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? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,       Offshore GP   Offshore GP  " is the Primary Beneficiary & is not the Primary Beneficiary    Net Assets   Offshore GP s  Pledged   Net Assets   Offshore GP s        Interests 1   Collateral 2       Interests 11 )Offshore Funds, Master Fund II and Master ~ ?  ~   ~ ?  ~ :  ~  Fund III$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h????=1%會C?鼲麺????PF0*8X> ?@??               l ? 9,  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } U} $ } U}  $ } U} $ } U} $ ????????? ? ? ? ? ????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      September 30, 2010  December 31, 2009    Amortized  Carrying   Amortized  Carrying   Cost  Value  Cost  Value7 /Marketable equity and debt securities available ~ ^  ~ R  ~ ^  ~ ^  for sale+#Equity method investments and other~ r~ r  ~  ?  ~ ?Total investments~ ?~ ? ~  ?  ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?.??????=1%N鼴齩黐黡鷹鷒?PF0*8X> ?@??             l ? 6媁弉  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } U}  $ } ?} $ } ?} $ } ?} $ } $} $ } U} $ } ?} $ 6!!?!?!?!?!?!?!?!?!? 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"""~ "扨"""~ """ " ~ " *" " "~ "蔲"""~ "?"""~ """"~ "?"""~ "嶰" 1#)Derivative contracts, at fair value 1 :######~ #*## # # # # #~ #*#######~ ########~ ## $$~ $扨$$~ $:$$ ~ $ *$ $ ~ $騠$$~ $?$$~ $*$$~ $?$$~ $$ % Liabilities%%%%%%%%% % % % % %%%%%%%%%%%%%%%%%%% &+'#Securities sold, not yet purchased:''''''''' ' ' ' ' ''''''''''''''''''' ()Equity securities:))))))))) ) ) ) ) ))))))))))))))))))) *+Consumer, cyclical+~ +B++~ +++ ~ + + + ~ +B++~ +++~ +++~ +++~ ++ , Financial,,~ ,?,,,,,, , , , , ,~ ,?,,,~ ,?,,,,,,,,,,,~ ,?,  -Funds--~ -?---~ -J-- - - - - -~ -?---~ -?-----------~ -?- ...~ .?...~ .J.. . . . . .~ .?...~ .?...........~ .?. 1/)Derivative contracts, at fair value 2 ://////~ /?// / / / / /~ /?///////~ /?///////~ /?/ 00~ 0?00~ 0?00 ~ 0 0 0 ~ 0?00~ 0?00~ 0?00~ 000~ 0?0 12$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/?0???W??鴓鰀銎艉鬺笙?馂钺欹霗雿雃?PF0*8X> ?@?j-55 44 33 000000 0000000000++++++ ++++++++++$$$$$$ $$$$$$$$$$           l ? 憓  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,$ Balance at December 31, 2009 ~ ? + #Gross realized and unrealized gains  ~ J  Gross proceeds  ~ 摭  Gross purchases  ~ v % Balance at September 30, 2010 ~ * $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h????=1%觜F齘齊鼺??PF0*8X> ?@?*   l ? ?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } ?}  $ } ?} $ } $} $ } $} $ ????????? ? ? ? ? ???????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      September 30, 2010  December 31, 2009   Level 1  Level 2  Total  Level 1  Level 2  Total Assets                         - %Marketable equity and debt securities ~ R  ~   ~ R  ~ ^  ~   ~ ^ -%Derivative contracts, at fair value 1~ &  ~  &  ~ 6~ 6~ R~ & ~  v  ~ ^~ 6~ ? Liabilities     -%Derivative contracts, at fair value 2~ ~ ? ~  ?  ~ ~ ?~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?4! ?????=1%}????鴫鱹鱤鯸鯬??PF0*8X> ?@??               l ? 皮  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } 0.} $ } } $ ????????? ? ? ? ? ???????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      September 30, 2010  December 31, 2009  . &Credit Derivative Type Derivative Risk  Notional   Fair Value  Notional   Fair Value   Underlying Exposure  Amount      Amount      Reference Obligation) !Single name credit default swaps:                     ,$Below investment grade risk exposure~ ?~ ? ~  ?  ~ ?Corporate Credit$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?,|????=1%會﨔齤麺鸄????PF0*8X> ?@??          l ? 旆  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ } $}  $ } $} $ } U} $ ????????? ? ? ? ? ?????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      Asset Derivatives 1  Liability Derivatives 2% Derivatives Not Designated as   September 30,   December 31,   September 30,   December 31, Hedging Instruments ~ j ~ f ~ j ~ f Equity contracts ~ .  ~ &  ~   ~   Credit contracts  ~ j   ~ j   ~    ~ 2  Sub-total~ ?~ ?  ~    ~ 2'Netting across contract types 3~ ?~ ?  ~  ?  ~ ?Total 4~ *~  ~  ?  ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?0o ?????=1%G?齉黰麗鷿?PF0*8X> ?@??             l ? c?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } U} $ } ?}  $ } U} $ } $} $ ????????? ? ? ? ? ???????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,     * "Gain (Loss) Recognized in Income 1   Three Months Ended  Nine Months Ended    September 30,   September 30,- %Derivatives Not Designated as Hedging ~ j ~ f ~ j ~ f  InstrumentsInterest rate contracts~ ~  ~    ~ ?"Foreign exchange contracts~ ?~   ~  ?  ~ ?Equity contracts~  ~   ~     ~ Credit contracts~ ?~ ?  ~  ?  ~ ?~ ?~ ? ~  ?  ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?4??????=1%g???鼼黋鹵鷳?PF0*8X> ?@??           l ? 傑  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ } ?} $   ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   Long  Short   Notional  Notional   Exposure  Exposure Primary underlying risk         Bank loan swaps~ ?~ Credit default swaps~ r~ 驺 Equity swaps~ r!Foreign currency forwards~ "Futures index spread~ ?~ 撖$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?4??????=1%蔺橚L?齫?龁?鼌??PF0*8X> ?@?Z        l ? H?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } $} $ } ?}  $ } ?} $ } ?} $ ????????? ? ? ? ? ???????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      Asset Derivatives 1  Liability Derivatives 2+ #Derivatives Designated as Cash Flow   September 30,   December 31,   September 30,   December 31, Hedging Instruments ~ j ~ f ~ j ~ f$ Interest rate swap contracts ~   ~   ~ F  ~ ?  Commodity contracts  ~ *   ~    ~    ~  ~ *~  ~  J  ~ ?-%Derivatives not Designated as Hedging      InstrumentsCommodity contracts~ ~  ~    ~ ~ ~  ~    ~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?48 ?????=1%G??黊鳴鳨???PF0*8X> ?@??               l ?    d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I"} $ } ?} $ } a}  $ } ?} $ } 0} $ } ?} $ ????????? ? ? ? ? ??????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   l d For the Three Months Ended September 30,~ j! Derivatives Designated as   Amount of  Location of (Loss)   Amount of  Location of Gain   Amount of Hedging Instruments   (Loss) Gain  Gain Reclassified from   (Loss) Gain   Recognized in  Gain    Recognized in  AOCI into Income   Reclassified   Income on   Recognized inOCI on(Effective Portion)   from AOCI  Derivatives Income on Derivatives   into Income (Ineffective Portion Derivatives (Effective   (Effective  and Amount (IneffectivePortion)  Portion)  Excluded from Portion and     Effectiveness Testing)Amount      Excluded from      Effectiveness     Testing)$Interest rate swap contracts~ ?Interest expense ~  ?  ~ Commodity contracts~ &Cost of goods sold  ~     Other income, net~ "Foreign exchange contracts~ ?Cost of goods sold     ~ ? ~  ?  ~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?B?X????=1%會%??齣?鶸鶓鞲銮踣粞髾騩駪饏饄餛?PF0*8X> ?@??0                     l ? ?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I"} $ } ?} $ } a}  $ } $} $ ????????? ? ? ? ? ?????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   N F For the Three Months Ended September 30,~ f! Derivatives Designated as   Amount of  Location of (Loss) / 'Amount of (Loss) Gain Reclassified from     Hedging Instruments   (Loss) Gain / 'Gain Reclassified from AOCI into Income # AOCI into Income (Effective    Recognized in  (Effective Portion)  Portion)OCI on Derivatives (EffectivePortion)$Interest rate swap contracts~ ?Interest expense ~  ? Commodity contracts~ Cost of goods sold  ~  ? ~ ? ~  ? $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?8? ?????=1%會C??麩鹲鵵鵩鵝??PF0*8X> ?@??         l ? +4  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I"} $ } ?} $ } a}  $ } ?} $ ????????? ? ? ? ? ??????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   M E For the Nine Months Ended September 30,~ j! Derivatives Designated as / 'Amount of (Loss) Gain Recognized in OCI 1 )Location of (Loss) Gain Reclassified from / 'Amount of (Loss) Gain Reclassified from     Hedging Instruments * "on Derivatives (Effective Portion) , $AOCI into Income (Effective Portion) # AOCI into Income (Effective           Portion)$Interest rate swap contracts~ Interest expense ~  ? Commodity contracts~ Cost of goods sold  ~   "Foreign exchange contracts~ Cost of goods sold  ~   ~ 6 ~  ? $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?2t ?????=1%會D??齔?鸘鷫??PF0*8X> ?@??      l ? 侾  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I"} $ } $} $ } a}  $ } U} $ } 0} $ } ?} $ ????????? ? ? ? ? ??????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   k c For the Nine Months Ended September 30,~ f! Derivatives Designated as   Amount of  Location of (Loss)   Amount of  Location of Gain   Amount of Hedging Instruments   (Loss) Gain  Gain Reclassified from   (Loss) Gain   Recognized in  Gain    Recognized in  AOCI into Income   Reclassified   Income on   Recognized inOCI on(Effective Portion)   from AOCI  Derivatives Income on Derivatives   into Income (Ineffective Portion Derivatives (Effective   (Effective  and Amount (IneffectivePortion)  Portion)  Excluded from Portion and     Effectiveness Testing)Amount      Excluded from      Effectiveness     Testing)$Interest rate swap contracts~ ?Interest expense ~  ?  ~ Commodity contracts~ FCost of goods sold  ~  ?  Other income, net~  "Foreign exchange contractsCost of goods sold  ~    ~  ~  Z  ~  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?B?X????=1%會&??齤?鶹鶔鞴鋈踯粢髿騪駫饐饅餜?PF0*8X> ?@??0                     l ? 載  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } y#} $ } a}  $ } ?} $ } ?} $ ????????? ? ? ? ? ?????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,   % Derivatives Not Designated as  Location of Gain (Loss) ! Gain (Loss) Recognized on ! (Loss) Gain Recognized on Hedging Instruments  Recognized in Income   Derivatives   Derivatives   on Derivatives  Three Months Ended  Nine Months Ended        September 30,   September 30,      ~ j ~ f ~ j ~ fCommodity contractsCost of goods sold~  ~  ?  ~ ~ ?Commodity contractsOther income, net  ~    ~ ~  ~    ~ ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?0??????=1%會埤J?鼪鷡鵀鴴鴍?PF0*8X> ?@??                 l ? 蕎  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } $} $ } U} $ } U} $   ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,    September 30,   December 31,  ~ j ~ f  Raw materials ~ N  ~ ?  Work in process  ~ >   ~ ?  Finished Goods  ~ ?   ~ ? ~ F~ Other:Ferrous metals~ ?~ zNon-ferrous metals~ >~ *Secondary metals~ R~ Z~ ~ ?Total inventories, net~ ^~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?:+ ????=1%蔺堽H齞黺?鹺鷛?鷼鶐鶄鵝?PF0*8X> ?@?Z        l ?  駳  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } m} $ } $}  $ } U} $ } $} $ } $} $ } $} $ } $} $ ????????? ? ? ? ? ???????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,        September 30, 2010  December 31, 2009  Description   Amortization  Gross   Accumulated  Net  Gross   Accumulated  Net   Periods  Carrying   Amortization  Carrying  Carrying   Amortization  Carrying       Amount      Value  Amount      Value) !Definite-lived intangible assets:                             Automotive 1 22 years~ J  ~  z?  ~ ?~  ~ ?~ Food Packaging 6 13.5 years~ ^  ~  ?  ~ 2~ ^~ ?~ :Metals 5 15 years~ .  ~  ?  ~ ~ .~ ?~  Real Estate 12 12.5 years~ ?  ~  ?  ~ ?~ ?~ ?~ ?~ ? ~  恻  ~ ?~ n ~ ~  +#Indefinite-lived intangible assets:      Automotive     ~ ?~ ?Food Packaging     ~  ~   Home Fashion     ~ "~ "     ~ ?~ ?$Total intangible assets, net     ~ N~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?D3l????=1%e?鷞鵲?鯝趿髩?颃饠?詈靂膂殛檗槎?PF0*8X> ?@?#                     l ? ??  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } ?} $ } ?} $ } ?} $ ????????? ? ? ? ? ???????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,        September 30, 2010  December 31, 2009     Gross   Accumulated   Net Carrying  Gross   Accumulated   Net Carrying       Carrying   Impairment  Value  Carrying   Impairment  Value       Amount          Value  Goodwill:                             Automotive~ b ~  桙  ~ ?~ 2~ 桙~ ?Railcar~      ~ ~ ~ Food Packaging~      ~ ~ ~ ~ ? ~  桙  ~ ~ Z~ 桙~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?4??????=1%e???鶘?鞴鯔魨魜鬥?PF0*8X> ?@??                 l ? 羟  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } U}  $ } U} $   ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,      Useful Life   September 30,   December 31,      ~ j ~ f   (years)   (in millions) Land     ~ ?  ~ ? " Buildings and improvements   4 40   ~ .    ~ ? *"Machinery, equipment and furniture 1 25~ v"  ~  &! Assets leased to others~ ?  ~  ?  Construction in progress~ ?  ~  ? ~ z@  ~  ? 6.Less accumulated depreciation and amortization~ ︻  ~  B? *"Property, plant and equipment, net~ / ~  :. $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?6??????=1%毗M龒?鼵鼄?鷑鶢麝鬓鞫?PF0*8X> ?@?r          l ? !ㄜ8?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } U5} $ } U} $ } U} $ !  ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcAccumulated other comprehensive loss was $557 and $657 at September 30, 2010 and December 31, 2009,    September 30,   December 31,  ~ j ~ f0 (8% senior unsecured notes due 2018 Icahn ~ ?  ~    Enterprises3 +7.75% senior unsecured notes due 2016 Icahn  ~ 6       Enterprises2*Senior unsecured variable rate convertible~ ?~ ?( notes due 2013 Icahn Enterprises4,Senior unsecured 7.125% notes due 2013 Icahn~  Enterprises4,Senior unsecured 8.125% notes due 2012 Icahn~ ? Enterprises"Debt Facilities Automotive~ ?~ ?&Senior unsecured notes Railcar~ N~ N1)Senior secured notes and revolving credit~ ^~ ?facility Food PackagingMortgages payable~ ?~ ? Other~ V~ B Total debt~ :]~  Q$____________________________1)Created by Morningstar Document Research.?DH l????=1%蔺堽H??齡?麏鶲??鶆?鳌鲿? ?0 (http://documentresearch.morningstar.com/?H=PF0*8X> ?@?Z        l ? 忢  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20) Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $} $ } $} $   ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises   March 23, 2010  September 30, 2010   Stock  Deferred   Options   Compensation Valuation Model   Black-Scholes   Monte Carlo Expected volatility  ~ ? %  ~ ? %Expected dividend yield~  %~  %2*Risk-free rate over the estimated expected醶瓽狎? %q= 祝p? % life Expected life (in years) 祝p= @ 祝p= @$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?2/?????OC7+稔據J龢?龏鸉????PF0*8X> ?@?Z          l ? n  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } a/} $ } ?} $ } ?}  $ } $} $ } $} $ ????????? 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' 'ffffff@'5(-Diluted weighted average LP units outstanding((~ (f(((~ (R(( ( ~ ( N( ( (~ (>()*$+____________________________1,)Created by Morningstar Document Research.0-(http://documentresearch.morningstar.com/? ??稔??????PF0*8X> ?@?:'--,,++'''''' ''###### ##               l ? ?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } '} $ } ?} $ } ?} $ ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises      Three Months Ended  Nine Months Ended   September 30, 2010  September 30, 2010   Income  Units  Income  Units(  Redemption of preferred LP units ~       ~       Variable rate notes  ~    ~          $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*bh????OC7+傀`?麅?PF0*8X> ?@?j          l ? aA  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } '} $ } ?} $ } ?} $ } ?} $ ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises      Three Months Ended  Nine Months Ended   September 30, 2009  September 30, 2009   Income  Units  Income  Units(  Redemption of preferred LP units ~     ~   ~    ~   Variable rate notes  ~    ~          $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*fh????OC7+傀`???PF0*8X> ?@?j          l ? 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"  - %Three Months Ended September 30, 2010    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Consolidated    Management           Packaging      Estate  Fashion  Company ! "Results  Revenues:                                 ! 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" # $  Net sales~ ~ ? ~  :  ~ 6~ ~ 6~ z~  !~ "?$+#Net gain from investment activities~      ~  !"~ #$$Interest and dividend income~ *~    ~     ~  ~  !"~ #N$Other income, net~ >  ~    ~ ~ .~  !"~ #?$~ *~ ?  ~  F  ~ B~ ~ j~ ?~  !"~ #?$ Expenses:      !"#$Cost of goods sold~ B  ~    ~ ?~ ?~ ~ Z !"~ #?$+#Selling, general and administrative~ ?~ ?  ~    ~ *~ ~ >~ J~  !"~ #F$$Restructuring and impairment     ~ ~ & !"~ #*$Interest expense~  ~ ?  ~    ~ ~  ~ ? !"~ #N$~ ?~ ?  ~  F  ~ ~ ~ Z~ ?~ ? !"~ #N$0(Income (loss) from continuing operations~ ?~ .     ~ *~ ~ ~ ?~ ? !"~ #R$+#before income tax benefit (expense)$Income tax benefit (expense)~   ~    ~ ?~ ~ ? !"~ #$4,Net income (loss) from continuing operations~ ?~ B  ~    ~ "~  ~ ~ ?~ ? !"~ #b$/'Less: net (income) loss attributable to~ 婜~ ?     ~ ?~  !"~ #v?$1)non-controlling interests from continuing?D?l????OC7+G鼆鵇鴂鰗簪蛟????隭閪绨寮銔悌岑? %?!%?"%?#%?$%?%%?&%?  operations/!'Net income (loss) attributable to Icahn!~ !*!!~ !"!! ~ ! ! ! ~ !!!~ ! !!~ !!!~ !?!!~ !?! !!~ !"?!$."&Enterprises from continuing operations#$$____________________________1%)Created by Morningstar Document Research.0&(http://documentresearch.morningstar.com/??x?a???PF0*8X> ?@?*%&&$%%$$$$!!!!!! !!!!!!!!!!!!"# "#      "$        "$ $ l ? )?嶍  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } U5} $ } U} $ } ?}  $ } ?} $ } U} $ } U} $ } ?} $ } ?} $ } $} "$ } ##U} $$$ )%%?%?%?%?%?%?%?%?%? %? %? %? %? %?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises   !"                  ! "  , $Nine Months Ended September 30, 2010    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Consolidated    Management           Packaging      Estate  Fashion  Company ! "Results  Revenues:                                 ! " # $ Net sales~ ~ ^H ~  ?  ~ ?~ ?~ z~ ?~  !~ "綷$2*Net gain (loss) from investment activities~ ?     ~ ? !"~ #r$$Interest and dividend income~ :~   ~    ~ ~  !"~ #n$&Loss on extinguishment of debt     ~ b !"~ #b$#Other income (expense), net~ &  ~  ?  ~ ?~   !"~ #?$~ ?~ 扝  ~  ?  ~ ?~ ?~ ~ ?~ V !"~ #瀏$ Expenses:      !"#$Cost of goods sold~ f<  ~  ?  ~ ?~ F~ ~ j !"~ #濶$+#Selling, general and administrative~ ~ 6  ~  J  ~ ?~ >~ ?~ ?~ > !"~ #" $$Restructuring and impairment~ :     ~ 2 !"~ #j$Interest expense~  ~ ?  ~  B  ~ >~ ~ ~ . !"~ #z$~  ~ ~F  ~  :  ~ ?~ ?~ ?~ z~ j !"~ #瀇$0(Income (loss) from continuing operations~ ?~   ~  ?  ~ :~ ~ ~ Z~ 铧 !"~ #$+#before income tax (expense) benefit$Income tax (expense) benefit~ ?~ ?  ~  2  ~ ?~ ?~ ? !"~ #?$4,Net income (loss) from continuing operations~ ?~ ?  ~  ?  ~ .~ ~ ~ Z~ 贮 !"~ #?$?D?l????OC7+G?麧鴄鱱鯌蟪褚???霿阥鑸娆滢忤喙? %?!%?"%?#%?$%?%%?&%?'%?(%?/ 'Less: net (income) loss attributable to  ~ V?   ~ ?   ~ &   ~ ?           ~ 6      ! 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(!?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } U5} $ } ?} $ } ?}  $ } ?} $ } ?} $ } ?} $ } ?} $ } ?} $ } ?} "$ } ##?} $$$ (%%?%?%?%?%?%?%?%?%? %? %? %? %? %?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises   !"                  ! "  , $Nine Months Ended September 30, 2009    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Consolidated    Management           Packaging      Estate  Fashion  Company ! "Results  Revenues:                                 ! " # $ Net sales~ ~ J= ~  f  ~ z~ B~ ?~ "~  !~ " O$+#Net gain from investment activities~ ?      !"~ #?$$Interest and dividend income~ ?~   ~    ~ ~  !"~ #6$#Other income (expense), net~ ?  ~  ?  ~ ~ ~ ?~  !"~ #b$~ ?~ ">  ~  r  ~ ~~ F~ ~ :~  !"~ #Zi$ Expenses:      !"#$Cost of goods sold~ n4  ~  ?  ~ ?~ ?~ 2~ ? !"~ #BD$+#Selling, general and administrative~ ?~ ?  ~  N  ~ z~ 6~ ?~ ?~ * !"~ # $$Restructuring and impairment~ ?     ~ 6~  ~ V !"~ #2$Interest expense~ ~ ?  ~  B  ~ .~ ~ ~ ? !"~ #?$~ ?~ v?  ~  Z  ~ 2~ ?~ ~ ?~ ? !"~ #FV$0(Income (loss) from continuing operations~ ?~   ~    ~ N~ Z~ ~ B~ Z? !"~ #$+#before income tax (expense) benefit$Income tax (expense) benefit~ ?~ .  ~  ?  ~ ?~ F~ ? !"~ #R$4,Net income (loss) from continuing operations~ ?~ 邺  ~    ~ >~ ?~ ~ >~ Z? !"~ #f$/'Less: net (income) loss attributable to~ :?~ 2  ~  ?  ~ ?~ F !"~ #掟$?D?l????OC7+G?麧鴄鱺鯕蟮耒???霫阦鑻娼淝鈽獠? %?!%?"%?#%?$%?%%?&%?'%?1 )non-controlling interests from continuing! operations/"'Net income (loss) attributable to Icahn"~ ".""~ " "" ~ " " " ~ "*""~ "?""~ """~ "?""~ "Z?" "!~ ""?"$.#&Enterprises from continuing operations$$%____________________________1&)Created by Morningstar Document Research.0'(http://documentresearch.morningstar.com/?C???,?PF0*8X> ?@?*%''$&&$%%$"""""" """""""""""""# "#      "$        "$ $ l ? -楳t\  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I;} $ } ?} $ } U}  $ } $} $ } ?} $ } ?} $ } ?} $ } $} $ } U} "$ } ##?} $$$ -%%?%?%?%?%?%?%?%?%? %? %? %? %? %?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises   !"                  ! "   September 30, 2010    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Consolidated    Management           Packaging      Estate  Fashion  Company ASSETS                                 ! " # $!Cash and cash equivalents~ ~ z ~  ?  ~ V~ Z~ .~ ^~ ? !~ "V#$91Cash held at consolidated affiliated partnerships~ &     ~  ~ ~ ~  !"~ #^$and restricted cash Investments~ 蔲~ ~  ~  ?  ~ ~ 6~ B !"~ #妅$ Accounts receivable, net~ ?  ~  f  ~ ?~ ~ &~ Z !"~ #?$Inventories, net~ f   ~  ?  ~ ?~ ~ 2 !"~ #^$*"Property, plant and equipment, net~ ?  ~  ?  ~ ?~ ?~  ~  ~  !"~ #/$+#Goodwill and intangible assets, net~ F  ~    ~ F~ ~ ?~ " !"~ #j $ Other assets~ >~ :  ~  :  ~ n~ ?~ :~ z~ ? !"~ #6 $ Total assets~ F?~ ~r ~  *   ~ B~ ?~ :~ ?~ ? !~ "?$LIABILITIES AND EQUITY      !"#$.&Accounts payable, accrued expenses and~ ?~ J ~  ?  ~ ?~ ?~ ?~ ?~ ? !~ "?$other liabilities.&Securities sold, not yet purchased, at~ ?      !"~ #?$ fair valueDue to brokers~ ?      !"~ #?$?D!l????OC7+G????鶇鲗鮩鯓蠖褶镳??昊栝孑鎁?錜? %?!%?"%?#%?$%?%%?&%?'%?(%?)%?*%?+%?,%?) !Post-employment benefit liability      ~ f   ~    ~ ?   ~                ! "~ #2 $ !Debt!!!!!!~ !,!! ! ~ ! 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'!~ '"?'$()$*____________________________1+)Created by Morningstar Document Research.0,(http://documentresearch.morningstar.com/???﨣黮鷙鴨鰍鰲???筚?PF0*8X> ?@??6,,$++$**$'''''' ''''''''''''"# "# "# "#             "$ $ l ? -駡蜅  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I;} $ } ?} $ } U}  $ } $} $ } ?} $ } ?} $ } ?} $ } $} $ } $} "$ } ##?} $$$ -%%?%?%?%?%?%?%?%?%? %? %? %? %? %?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?%?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises   !"                  ! "   December 31, 2009    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Consolidated    Management           Packaging      Estate  Fashion  Company ASSETS                                 ! " # $!Cash and cash equivalents~ 2~ * ~  n  ~ ?~ 6~ &~ F~ F  !~ "B#$91Cash held at consolidated affiliated partnerships~ ?     ~  ~ ~ ~ F !"~ #"4$and restricted cash Investments~ 嶰~ ?  ~  ?  ~ ~ 2~ B !"~ #vT$ Accounts receivable, net~ ?  ~  6  ~ ?~ ?~ ~ * !"~ #?$Inventories, net~ ?  ~  ?  ~ ?~ ?~ ? !"~ #$*"Property, plant and equipment, net~ ?  ~    ~ ?~ ?~ ?~ 2~  !"~ #:.$+#Goodwill and intangible assets, net~ Z  ~    ~ N~ ~ ?~ " !"~ #?$ Other assets~ ~~ ?  ~  2  ~ v~ ?~ 6~ ?~  !"~ #?$ Total assets~ 鈩~ ^o ~  ^   ~ ?~ ?~  ~ F~ ? !~ "'$LIABILITIES AND EQUITY      !"#$.&Accounts payable, accrued expenses and~ ?~ R ~  ?  ~ ?~ ?~ z~ ?~ r !~ "+$other liabilities.&Securities sold, not yet purchased, at~ ?      !"~ #?$ fair valueDue to brokers~ ?      !"~ #?$?D!l????OC7+G????鶈鲘鮪鯔蠓襁锺??昙桕孓鎂?錝? %?!%?"%?#%?$%?%%?&%?'%?(%?)%?*%?+%?,%?) !Post-employment benefit liability      ~ >   ~    ~ ?   ~                ! "~ # $ !Debt!!!!!!~ !?!! ! ~ ! 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Q?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } 0.} $ } U} $ } U} $   ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010YQSenior Unsecured Variable Rate Convertible Notes Due 2013 #151; Icahn Enterprises    September 30,   December 31,  ~ j ~ f, $Post-employment benefits, net of tax ~ f?  ~ 桗 % Hedge instruments, net of tax  ~ ~?   ~ 蟒 . &Translation adjustments and other, net  ~ n?   ~ :? of tax~ N?~ 觉$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?.??????OC7+稔汘Z齉黁麰???PF0*8X> ?@?Z        l ? 咕  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)The following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } ?}  $ } ?} $ } ?} $ ????????? ? ? ? ? ??????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re       Revenues 1   Three Months Ended  Nine Months Ended    September 30,   September 30,  ~ j ~ f ~ j ~ f Investment Management ~ ?  ~ *  ~ ?  ~ ?  Automotive~ B~ ?  ~  扝  ~ ">Railcar~ ?~ F  ~  ?  ~ rFood Packaging~ B~ B  ~  ?  ~ ~Metals~ ?~   ~  ?  ~ F Real Estate~ ^~ j  ~    ~  Home Fashion~ ?~ ?  ~  ?  ~ :Holding Company~ ?~   ~  V  ~  Total~ &,~ ? ~  瀏  ~ Zi$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?:?????=1%?齎凉??鵌鴌鲉鲚跹跖鯘?PF0*8X> ?@??             l ? 钫  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ } ?}  $ } $} $ } U} $ ????????? ? ? ? ? ???????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re     % Income (Loss) Attributable to  4 ,Icahn Enterprises From Continuing Operations   Three Months Ended  Nine Months Ended    September 30,   September 30,  ~ j ~ f ~ j ~ fInvestment Management~ 2~ * ~    ~ . Automotive~ ?~ "  ~  N  ~  Railcar~ ?~   ~  ?  ~ Food Packaging~  ~   ~  "  ~ *Metals~ ?~    ~    ~ ? Real Estate~  ~   ~    ~  Home Fashion~ ?~ ?  ~  ?  ~ ?Holding Company~ ~ ?  ~  贮  ~ Z? Total~ ?~ ? ~  ?  ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?<_ ????=1%l?齡?黒麃鸁??鰖鮪鮞??PF0*8X> ?@??            l ? ｈ  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } I"} $ } U} $ } U}  $ } U} $ } ?} $ ????????? ? ? ? ? ?????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Nine Months Ended    September 30,   September 30,  ~ j ~ f ~ j ~ f$ Balance, beginning of period ~ :[  ~   ~ 禯  ~ BD  Net (out-flows) in-flows  ~ R   ~ ?   ~ b   ~ &?  Appreciation~ ?~ ?  ~  .   ~ ?Balance, end of period~ Bg~ VX ~  Bg  ~ VXFee-paying AUM~ ?~ ? ~  ?  ~ ?$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?0??????=1%N齽?鷮鶂鵷鵏?PF0*8X> ?@??             l ? 夬  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } m} $ } ?} $} $ } U} $} $ } ?} $} $ } ?} $ ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Gross Return 1 for the   Three Months Ended  Nine Months Ended    September 30,   September 30,  ~ j ~ f ~ j ~ f  Private Funds   吞烫烫+@ %   吞烫烫#@ %   ffffff&@ %   吞烫?A@ %$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h????=1%q?鼿齋麲???PF0*8X> ?@?b          l ? & #?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } U}  $ } $} $ } U} $ } ?} $ } U} $ } $} $ } U} $ &!!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re                      - %Three Months Ended September 30, 2010 , $Nine Months Ended September 30, 2010   Icahn   Consolidated   Eliminations   U.S. GAAP  Icahn   Consolidated   Eliminations   U.S. GAAP    Enterprises  Private       Investment   Enterprises  Private       Investment    Interests  Funds       Management   Interests  Funds       Management Revenues:      ,$Special profits interest allocations~ ?~  ~  z  ~ ~ ?~ ~ z~  Incentive allocations~   ~  ?  ~ ~ ? +#Net gain from investment activities~ ?~ ~ ~   ~  Z?  ~ ~ ~ ?~ ~ ?~ J?~ ? $Interest and dividend income~ v     ~ v~ :~ : ~ >~ ?  ~  弃  ~ ?~ N~ ?~ 尔~ ?  Expenses:      Costs and expenses~ ~ v     ~ z~ B~ ?~  Interest expense~      ~ ~  ~   ~ ~ z     ~ ~~ B~ ?~   .&Loss from continuing operations before~ :~ z   ~  弃  ~ v ~ ~ ?~ 尔~ ? income tax benefitIncome tax benefit~ ?     ~ ?~ ?~ ? +#Net loss from continuing operations~ 2~ z   ~  弃  ~ n ~ ~ ?~ 尔~ ? 6.Less: net loss attributable to non-controlling~ 汈  ~  .  ~ 气~ ?~ V~ V? ,$interests from continuing operations?Dw l????=1%M鷦縻鲀鲒?骻袼??顎燔闐閭鏳缇?? !?!!?"!?#!?$!?%!?2 *Net loss attributable to Icahn Enterprises ~ 2  ~   ~ 蟒  ~ 2  ~   ~ ?  ~    ~  "!from continuing operations"$#____________________________1$)Created by Morningstar Document Research.0%(http://documentresearch.morningstar.com/??d汘t兀?PF0*8X> ?@?J)%% $$ ##                              l ? &\QGT  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } :} $ } U} ?} $ } U}  $ } ?} $ } U} $ } U} ?} $ } ?} $ } ?} $ } ?} $ &!!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re                      - %Three Months Ended September 30, 2009 , $Nine Months Ended September 30, 2009   Icahn   Consolidated   Eliminations   U.S. GAAP  Icahn   Consolidated   Eliminations   U.S. GAAP    Enterprises  Private       Investment   Enterprises  Private       Investment    Interests  Funds       Management   Interests  Funds       Management Revenues:      ,$Special profits interest allocations~ ^~  ~  ?  ~ ~ B~ ~ 慢~  Incentive allocations      +#Net gain from investment activities~ ?~ ~   ~  ?  ~ ~ b~ ~ ?~ Ⅹ~ ? $Interest and dividend income~ *     ~ *~ ?~ ? ~ J~ *  ~  糊  ~ *~ ?~ ?~ b?~ ?  Expenses:      Costs and expenses~ "~ b     ~ ?~ n~ *~ ? Interest expense~       ~  ~ ~  ~ "~ j     ~ ?~ n~ 6~ ? 0(Income from continuing operations before~ *~ ?  ~  糊  ~ ?~ 6~ j~ b?~ ? income tax expenseIncome tax expense     ~ ?~ ? -%Net income from continuing operations~ *~ ?  ~  糊  ~ ?~ .~ j~ b?~ ? 80Less: net income attributable to non-controlling~ 馒  ~  ?  ~ 婜~ .?~ ~ :? ,$interests from continuing operations?Dq l????=1%M鷦縻鲀鲡?髈裼??顖熹闘閳鏹缛?? !?!!?"!?#!?$!?%!?4 ,Net income attributable to Icahn Enterprises ~ *  ~ ?  ~ ?  ~ *  ~ .  ~ ?  ~ n?  ~ . "!from continuing operations"$#____________________________1$)Created by Morningstar Document Research.0%(http://documentresearch.morningstar.com/??d橚r??PF0*8X> ?@?J)%% $$ ##                              l ? 舝  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } ?} $ } ?}  $ } U} $ } $} $} $ } ?} $ } ?} $ } U} $ } $} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,           September 30,  ~ j ~ f ~   % ~ j ~ f ~   %  Net sales ~ "  ~ ?  ~ ?   ~ 2 % ~ ^H  ~ J=  ~     ~ J % Cost of goods sold  ~ j   ~ B   ~ *   ~ 2 %  ~ f<   ~ n4   ~ ?   ~ > % Gross margin~ ?~ R  ~  j  ~ 2 %~ ?~ ?~ ~ ?  % Expenses:      +#Selling, general and administrative~ b~ ?  ~  ?   -17 %~ 6~ ?~ ^ -7  %$Restructuring and impairment      n/m~ :~ ?~ ? -65  %~ b~ ?  ~  ?   -17 %~ n~ z ~ 鳋 -11  %-%Income (loss) before interest, income~ Z~ r ~  ?  ~ > %~ ?~ f~ * n/m #taxes and other income, net$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?8??????=1%M??鵨餍跄?鬗颦???钭?PF0*8X> ?@??                       l ? 簨  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } $} $ } $}  $ } $} $ } ?} $} $ } U} $ } U} $ } ?} $ } ?} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %  Net sales ~   ~ :  ~ ?    -18 % ~ ?  ~ f  ~ f?    -48 % Cost of goods sold  ~ ?   ~    ~ ?    -10 %  ~ ?   ~ ?   ~ 纨    -44 % Gross margin~  ~ &  ~  ?   -78 %~ ~ ?~ ? -84  %+#Selling, general and administrative~ ~      ~  %~ J~ N~ ? -5  %-%(Loss) income before interest, income~ ?~  ~  ?   n/m~ ?~ N~ ? n/m -%taxes and other income (expense), net$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?0I?????=1%M???鵺鞲???糌?PF0*8X> ?@??                         l ? ￥  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ } $}  $ } ?} $ } ?} $} $ } U} $ } U} $ } $} $ } ?} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %  Net sales ~ >  ~ 6  ~     ~  % ~ ?  ~ z  ~ J   ~ " % Cost of goods sold  ~ ?   ~ ?   ~    ~  %  ~ ?   ~ ?   ~ :   ~ & % Gross margin~ R~ V  ~  ?   -5 %~ ?~ ?~ ~   %+#Selling, general and administrative~ 2~ *  ~     ~ R %~ ?~ z~ ~ 6  %0(Income before interest, income taxes and~ "~ . ~  ?   -27 %~ v~ v~ ~   %other income, net$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?05?????=1%M???鶀骷???綮?PF0*8X> ?@??                         l ? o?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } -} $ } U} $ } U}  $ } $} $ } $} $} $ } U} $ } U} $ } U} $ } U} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %  Net sales ~ ?  ~   ~ ?   ~ r % ~ ?  ~ B  ~ Z   ~ ? % Cost of goods sold  ~ ?   ~ ?   ~ ?   ~ ? %  ~ F   ~ ?   ~ ?   ~ N % Gross margin~ ~   ~  ?   -50 %~ V~ ?~ ? n/m  Expenses:      +#Selling, general and administrative~ ~      ~  %~ >~ 6~  ~ >  % Impairment      n/m~ 6~ ? -100  %~ ~      ~  %~ >~ j~ ? -42  %-%(Loss) income before interest, income~ ?~  ~  ?   n/m~ ~ V~ ? n/m #taxes and other income, net$Ferrous tons sold (in '000s)~ ?~ ?     ~ ^~ ? *"Non-ferrous pounds sold (in '000s)~ 骀~ 孀     ~ c~ v $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?>0????=1%M???鵿麋踣?魖蜉餬?飲碚肷虢霑?PF0*8X> ?@??                         l ? 扣  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } $} $ } $}  $ } $} $ } ?} $} $ } $} $ } $} $ } $} $ } U} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %  Revenues 1 ~ ^  ~ j  ~ ?    -12 % ~   ~   ~ ?    -3 % Expenses  ~ N   ~ R   ~ ?    -5 %  ~ ?   ~ ?   ~ ?    -5 %1)Income before interest expense and income~ ~  ~  ?   -33 %~ 6~ 2~ ~ "  % taxes$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?,?|????=1%M???鳛鲯鱦?PF0*8X> ?@??                         l ? 铢  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } 0.} $ } U} $ } $}  $ } $} $ } $} $} $ } U} $ } U} $ } $} $ } $} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %  Net sales ~ ?  ~ z  ~ Z   ~ ^ % ~ ?  ~ "  ~ ?   ~ B % Cost of goods sold  ~ ?   ~ Z   ~ b   ~ r %  ~ j   ~ ?   ~ ?   ~ F % Gross margin~ ~ "  ~  ?   -25 %~ b~ Z~  ~ &  % Expenses:      +#Selling, general and administrative~ N~ J  ~    ~  %~ ?~ ?~ ~    %$Restructuring and impairment~ ~ &  ~  ?   -33 %~ 2~ V~ ? -43  %~ f~ n  ~  ?   -7 %~ ~ .~ ? -11  %.&Loss before interest, income taxes and~ ?~ ? ~    ~  %~ V~ .~ * -19  %other income, net$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?8€?????=1%M???鵿麋踣?鬪蚩養??锺?PF0*8X> ?@??                         l ? ?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } ?} $ } ?} $ } ?}  $ } $} $ } ?} $} $ } U} $ } ?} $ } U} $ } ?} $ !!?!?!?!?!?!?!?!?!? !? !? !? !? !?!?!?!?!?!?!?!?!?!?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re      Three Months Ended  Variance  Nine Months Ended  Variance    September 30,   2010 vs 2009   September 30,   2010 vs 2009  ~ j ~ f ~   % ~ j ~ f ~   %2 *Net (loss) gain from investment activities ~ ?  ~   ~ ?    n/m  ~ ?  ~   ~ ?    n/m & Loss on extinguishment of debt              ~  %  ~ b       ~ b    n/m $Interest and dividend income~ ~   ~  ?   -67 %~ ~ ~ ? -50  % Holding Company revenues~ ?~   ~  ?   n/m~ V~ ~ > n/m  Holding Company expenses~ ~   ~     ~  %~ >~ *~ ~ ?  %-%(Loss) income before interest expense~ ?~  ~  ?   n/m~ ~ ?~ * n/m and income taxes$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?2&?????=1%M???鵉鲪踮骭駽???PF0*8X> ?@??                         l ? !*?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } U5} $ } U} $ } U} $ !  ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re    September 30,   December 31,  ~ j ~ f0 (8% senior unsecured notes due 2018 Icahn ~ ?  ~    Enterprises3 +7.75% senior unsecured notes due 2016 Icahn  ~ 6       Enterprises2*Senior unsecured variable rate convertible~ ?~ ?( notes due 2013 Icahn Enterprises4,Senior unsecured 7.125% notes due 2013 Icahn~  Enterprises4,Senior unsecured 8.125% notes due 2012 Icahn~ ? Enterprises"Debt Facilities Automotive~ ?~ ?&Senior unsecured notes Railcar~ N~ N1)Senior secured notes and revolving credit~ ^~ ?facility Food PackagingMortgages payable~ ?~ ? Other~ V~ B Total debt~ :]~  Q$____________________________1)Created by Morningstar Document Research.?DH l????=1%蔺堽H??齡?麏鶲??鶆?鳌鲿? ?0 (http://documentresearch.morningstar.com/?H=PF0*8X> ?@?Z        l ? . l  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } U5} $ } ?} $ } U}  $ } $} $ } $} $ } $} $ } $} $ } $} $ } ?} "$ } ##U} $&$ } ''?} (($ .))?)?)?)?)?)?)?)?)? )? )? )? )? )?)?)?)?)?)?)?)?)?)?)?)?)?)?)?)?)?)?)?ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re   !"%&                  ! " % &    Investment   Automotive  Railcar  Food  Metals  Real  Home  Holding ! " Eliminations % & Consolidated    Management           Packaging      Estate  Fashion  Company, $Cash flow from operating activities:                                 ! 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(!!Partnership contributions!!~ !R!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!!~ !! !!!"~ !#?!$!%!&~ !'!(!"Partnership distributions""""""""" " " " " """""""""""""""""~ "" "!"""#"$"%"&~ "'"(+##Net (repayments) proceeds from debt######~ #?## # # # # #~ #?###~ ####~ #?#######~ #?# #!#"~ ##?#$#%#&~ #'F #($ Other, net$$$$$$~ $?$$ $ $ $ $ $~ $?$$$$$$$~ $.$$$$$$$~ $?$ $!$"~ $#b$$$%$&~ $'?$(0%(Net cash provided by (used in) financing%%~ %%%%~ %~%% % % % % %~ %?%%%~ %%%%~ %"%%%%%%%~ %?% %!%"~ %#?%$%%%&~ %'%(& activities0'(Effects of exchange rate changes on cash''''''~ ''' ' ' ' ' '~ '?''''''''''''''''' '!'"'#'$'%'&'''(0((Net (decrease) increase in cash and cash(~ (?((~ (R(( ~ ( r( ( ~ (?((~ (&((~ ( ((~ (((~ (n( (!~ ("($(%~ (&(() equivalents*$+____________________________1,)Created by Morningstar Document Research.0-(http://documentresearch.morningstar.com/? !恺整贴夡s骩瘾飻飯颼?PF0*8X> ?@?2&--(,,(++((((((( (((((((((((("#((&' "#&'             "$ &( l ? $€D?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) NO TITLE NO TITLE (1) NO TITLE (2) NO TITLE (3)U } <} $ }  @ $????????? ? ? ? ? ???????????????????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010kcThe following discussion is intended to assist you in understanding our present business and the re Exhibit   Description No.  Exhibit 15.1 . &Letter of Grant Thornton LLP regarding  0 (unaudited interim financial information.  Exhibit 15.2 7 /Letter of Ernst & Young LLP regarding unaudited&interim financial information. Exhibit 31.1,$Certification of Principal Executive1)Officer pursuant to Section 302(a) of the5-Sarbanes-Oxley Act of 2002 and Rule 13a-14(a)/'of the Securities Exchange Act of 1934. Exhibit 31.20(Certification of Chief Financial Officer80pursuant to Section 302(a) of the Sarbanes-Oxley80Act of 2002 and Rule 13a-14(a) of the SecuritiesExchange Act of 1934. Exhibit 32.1,$Certification of Principal Executive=5Officer pursuant to Section 906 of the Sarbanes-Oxley6.Act of 2002 (18 U.S.C. 1350 and Rule 13a-14(b)/'of the Securities Exchange Act of 1934. Exhibit 32.20(Certification of Chief Financial Officer5-pursuant to Section 906 of the Sarbanes-Oxley7/Act of 2002 (18 U.S.C. 1350) and Rule 13a-14(b)/'of the Securities Exchange Act of 1934.?D& l????=1%觜傀剥Z?齧?鼂?麆?鶭鵘?? ?!?"?#? $!____________________________1")Created by Morningstar Document Research.0#(http://documentresearch.morningstar.com/? ?<??=PF0*8X> ?@?##""!! l ? 箥  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE (1) NO TITLE (2) NO TITLE (3)U } $ } ? ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010NO TITLE/s/ Daniel A. Ninivaggi  Daniel A. Ninivaggi 1 )President of Icahn Enterprises G.P. Inc.,   the general ) !partner of Icahn Enterprises L.P.  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h??????€tE冼二}﨧??PF0*8X> ?@? l ? N?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (2) NO TITLE (3)U } $ } U5 ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010NO TITLE/s/ Dominick Ragone  Dominick Ragone 4 ,Chief Financial Officer of Icahn Enterprises  G.P. Inc., the general ) !partner of Icahn Enterprises L.P.  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h??????€tI"撖剥w礼??PF0*8X> ?@? l ? 荭  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (3)U } $ } ? ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010NO TITLE/s/ Daniel A. Ninivaggi  Daniel A. Ninivaggi 1 )President of Icahn Enterprises G.P. Inc.,   the general ) !partner of Icahn Enterprises L.P.  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h??????€tE冼二}﨧??PF0*8X> ?@? l ? r?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???:ICAHN ENTERPRISES LP INDEX Balance SheetIncome Statement!IN EQUITY AND COMPREHENSIVE INC Cash Flows!Accumulated other comprehensiveAccumulated other (1)Accumulated other (2)Accumulated other (3)Accumulated other (4)Accumulated other (5)Accumulated other (6)Accumulated other (7)Accumulated other (8)Accumulated other (9)Accumulated other (10)Accumulated other (11)Accumulated other (12)Accumulated other (13)Accumulated other (14)Accumulated other (15)Accumulated other (16)Accumulated other (17)Accumulated other (18)Accumulated other (19)Accumulated other (20)!Senior Unsecured Variable Rate  Senior Unsecured Variable (1) Senior Unsecured Variable (2) Senior Unsecured Variable (3) Senior Unsecured Variable (4) Senior Unsecured Variable (5) Senior Unsecured Variable (6) Senior Unsecured Variable (7) Senior Unsecured Variable (8) Senior Unsecured Variable (9)!Senior Unsecured Variable (10)!Senior Unsecured Variable (11)!Senior Unsecured Variable (12)!The following discussion is intThe following discussion (1)The following discussion (2)The following discussion (3)The following discussion (4)The following discussion (5)The following discussion (6)The following discussion (7)The following discussion (8)The following discussion (9) The following discussion (10) The following discussion (11) The following discussion (12) The following discussion (13) The following discussion (14) The following discussion (15) NO TITLE NO TITLE (1) NO TITLE (2)U } $ } U5 ????????? ? ? ? ? ??????ICAHN ENTERPRISES L.P. 10-Q 11/05/2010NO TITLE/s/ Dominick Ragone  Dominick Ragone 4 ,Chief Financial Officer of Icahn Enterprises  G.P. Inc., the general ) !partner of Icahn Enterprises L.P.  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?*?h??????€tI"撖剥w礼??PF0*8X> ?@? 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