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FINANCIAL INFORMATION  Item 1. Financial Statements~ Item 2.,$Management's Discussion and Analysis~ ?80of Financial Condition and Results of OperationsItem 3.0(Quantitative and Qualitative Disclosures~ About Market RiskItem 4.Controls and Procedures~ "PART II. OTHER INFORMATIONItem 1.Legal Proceedings~ "Item 1A. Risk Factors~ &Item 6.Exhibits~ * Signature~ .$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?@(D??????€thD酤楚r?齽齕?黽??麢?PF0*8X> ?@? l ? ;?碒  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???G NO TITLE NO TITLE (1)Income Statement! 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General partner~ .嘻..~ .汒.7// Treasury units at cost: 1,137,200 depositary~ /?//~ /?/ 0units01(Equity attributable to Icahn Enterprises~ 1j;11~ 1?1.2&Equity attributable to non-controlling~ 2n=22~ 2濱23 interests4 Total Equity~ 4謝44~ 4Z{4$5Total Liabilities and Equity~ 5秗55~ 5jM567$8____________________________19)Created by Morningstar Document Research.0:(http://documentresearch.morningstar.com/?:??S#烃滯e齹齙?鼪??鷁?PF0*8X> ?@??:::99885555444422221111////....&&&&!!!!          l ? 6璬Qp  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???G NO TITLE NO TITLE (1) Balance Sheet! 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Six Months Ended June 30, ~ n ~ j ~ n ~ j   (Unaudited)  Revenues:        Net sales~ ?~ ?~  :H  ~  6=)! Other revenues from operations~ ?~ ?~  ?  ~  ?5- Net gain (loss) from investment activities~ : ~ ?~  ?  ~  ?' Interest and dividend income~ r~ ?~  ?  ~  ?# Other income (loss), net~ ~ *~  2  ~  b~ f1~ ?~  鎍  ~  z; Expenses:    Cost of goods sold~ j~ ?~  ~=  ~  ?)! Other expenses from operations~ v~ N~  ?  ~  ?.& Selling, general and administrative~ 6~ ?~  ?  ~   Restructuring~ ~ ~    ~  . Impairment~ ~ ~    ~  & Interest expense~ ?~ ~~  z  ~  ?~ ?~ ?~  蜰  ~  ?/'Income (loss) before income tax expense~ ?~ 贮~    ~  螓Income tax expense~ ?~ ?~  Z  ~  ?Net income (loss)~ " ~ 婞~  r  ~  蔓/'Less: net (income) loss attributable to~ f?~ ?~  瞩  ~  n?DJl??????xl`狛<鼿?鹢??鳸鳁鲲鮆鯚?鬑鬄? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2?3?4?5?! non-controlling interests/!'Net income (loss) attributable to Icahn~ !?!!~ !2?!!~ ! F! ! ~ ! .?!" 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N.////// / / /0'Cash distributions declared per LP unit0殭櫃櫃?000?000 ffffff?0 0 0 ?012$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/?0\ ??齆????鼯鲰雠?PF0*8X> ?@??r554433000000 00 ...... .. ------ -- ++++++ ++ ****** ** (((((( (( '''''' '' &&&&&& && !!!!!! !!                                          l ? !晳%?  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???G NO TITLE NO TITLE (1) Balance SheetIncome Statement Cash Flows IN EQUITY AND (1) IN EQUITY AND (2) IN EQUITY AND (3) IN EQUITY AND (4) IN EQUITY AND (5) IN EQUITY AND (6) IN EQUITY AND (7) IN EQUITY AND (8) IN EQUITY AND (9) IN EQUITY AND (10) IN EQUITY AND (11) IN EQUITY AND (12) IN EQUITY AND (13) IN EQUITY AND (14) IN EQUITY AND (15) IN EQUITY AND (16) IN EQUITY AND (17) IN EQUITY AND (18) IN EQUITY AND (19) IN EQUITY AND (20) IN EQUITY AND (21) IN EQUITY AND (22) IN EQUITY AND (23) IN EQUITY AND (24) IN EQUITY AND (25) IN EQUITY AND (26) IN EQUITY AND (27) IN EQUITY AND (28) IN EQUITY AND (29) IN EQUITY AND (30) IN EQUITY AND (31) IN EQUITY AND (32) IN EQUITY AND (33) IN EQUITY AND (34) IN EQUITY AND (35) IN EQUITY AND (36) IN EQUITY AND (37) IN EQUITY AND (38) IN EQUITY AND (39) IN EQUITY AND (40) IN EQUITY AND (41) IN EQUITY AND (42) IN EQUITY AND (43) IN EQUITY AND (44) IN EQUITY AND (45) IN EQUITY AND (46) IN EQUITY AND (47) IN EQUITY AND (48) IN EQUITY AND (49) IN EQUITY AND (50) IN EQUITY AND (51) IN EQUITY AND (52)WESTPOINT HOME INCWESTPOINT HOME (1)WESTPOINT HOME (2)WESTPOINT HOME (3)AND RESTATEMENTAND RESTATEMENT (1)AND RESTATEMENT (2)!FORM OF NOTICE OF ASSIGNMENT ANFORM OF NOTICE OF (1)FORM OF NOTICE OF (2)!FORM OF IMPORTED INVENTORY AGREFORM OF IMPORTED (1)OUTSTANDING LETTERS OF CREDITICAHN ENTERPRISES HOLDINGS LPU } 0.}  $ } y} $ !????????? ? ? ? ? ???????????????????ICAHN ENTERPRISES L.P. 10-Q 08/09/2011+# IN EQUITY AND COMPREHENSIVE INCOME                            0 (Equity Attributable to Icahn Enterprises          Held in Treasury       * "General Partner's Equity (Deficit)  Limited  Amount  Units  Total Partners' Equity ! 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" # & Six Months Ended June 30, 2010  Investment Management   Automotive  Railcar  Food Packaging  Metals   Real Estate   Home Fashion  Holding Company  ! Consolidated   (in millions)  Revenues:                 ! 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(? (? (? (? (?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?(?ICAHN ENTERPRISES L.P. 10-Q 08/09/2011+# IN EQUITY AND COMPREHENSIVE INCOME                                  ! " # $ % & '   June 30, 2011  Investment Management   Automotive  Gaming  Railcar  Food Packaging  Metals   Real Estate   Home Fashion  !Holding Company $ % Consolidated   (in millions) ASSETS                 ! $ %!Cash and cash equivalents~ "~ J~  b  ~  ?~ :~ R~ ?~ ? ~ !?#$~ %?'91Cash held at consolidated affiliated partnerships~ ?~  B   ~  ~ ~   ~ !?#$~ %?'and restricted cash Investments~ Jr~ ?~  ?  ~  ?~ : ~ !?#$~ %&z' Accounts receivable, net~ ?~  J  ~  ?~ ?~ ?~ ~ ? !#$~ %&'Inventories, net~ ?   ~  ~ ?~ ?~ ? !#$~ %~'*"Property, plant and equipment, net~ 6~  ?  ~  ?~ ?~ ~ ?~ ? ~ !#$~ %?'+#Goodwill and intangible assets, net~ z~  :  ~  ~ B~ J~ r~  !#$~ %?' Other assets~ ~~ ?~    ~  n~ ?~ v~ >~ ? ~ !#$~ %?' 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" # $ % & ' ( ) * +  December 31, 2010  Investment Management   Automotive  Gaming  Railcar  Food Packaging  Metals   Real Estate   Home Fashion  !Holding Company $ % Eliminations ( ) Consolidated   (in millions) ASSETS                 ! $ % ( )!Cash and cash equivalents~ "~ F~  j  ~  ?~ b~ F~ Z~ ? ~ ! #$~ %'(~ )N.+91Cash held at consolidated affiliated partnerships~ ?~  J   ~  ~ ~  ~ !?#$%'(~ )?+and restricted cash Investments~  t~ J~  ?  ~  ?~ ~ 6 ~ !B#$~ %'(~ )簍+ Accounts receivable, net~ v~  J  ~  V~ ?~ ?~ ~ : !#$%'(~ )+Inventories, net~ >    ~  ?~ ?~ ^~ ? !#$%'(~ ).+*"Property, plant and equipment, net~ *~  ?  ~  ?~ ?~ ?~ ?~ ? ~ !#$%'(~ )?++#Goodwill and intangible assets, net~ ?~  >  ~  ~ F~ "~ ?~  !#$%'(~ )B!+ Other assets~  ~ ?~    ~  r~ z~ ~~ :~ ? ~ !#$%'(~ )?+ Total assets~ 鏀~ r~  f   ~  : ~ v~ ~ .~ b ~ !.#$~ %'(~ )jM+LIABILITIES AND EQUITY    !$%().&Accounts payable, accrued expenses and~ ?~ ~~  j  ~  ~ "~ ?~ n~ ? ~ !?#$~ %'(~ )?+other liabilities.&Securities sold, not yet purchased, at~      !#$%'(~ )+ fair valueDue to brokers~ ?     !#$%'(~ )?+)!Post-employment benefit liability~    ~  ~ ?~   !#$%'(~ )?+ Debt~ ?~  ?  ~  N~ b~  ~ ? ~ !?#$%'(~ )秂+?Do!l????}qeYM=?龓鹖鸞鸂龆?鮕蟊耨?顔煺攴轱缫??鎕? ,?!,?",?#,?$,?%,?&,?',?(,?),?*,?+,?  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IN EQUITY AND COMPREHENSIVE IN Cash Flows IN EQUITY AND (1) IN EQUITY AND (2) IN EQUITY AND (3) IN EQUITY AND (4) IN EQUITY AND (5) IN EQUITY AND (6) IN EQUITY AND (7) IN EQUITY AND (8) IN EQUITY AND (9) IN EQUITY AND (10) IN EQUITY AND (11) IN EQUITY AND (12) IN EQUITY AND (13) IN EQUITY AND (14) IN EQUITY AND (15) IN EQUITY AND (16) IN EQUITY AND (17) IN EQUITY AND (18) IN EQUITY AND (19) IN EQUITY AND (20) IN EQUITY AND (21) IN EQUITY AND (22) IN EQUITY AND (23) IN EQUITY AND (24) IN EQUITY AND (25) IN EQUITY AND (26) IN EQUITY AND (27) IN EQUITY AND (28) IN EQUITY AND (29) IN EQUITY AND (30) IN EQUITY AND (31) IN EQUITY AND (32) IN EQUITY AND (33) IN EQUITY AND (34) IN EQUITY AND (36) IN EQUITY AND (37) IN EQUITY AND (38) IN EQUITY AND (39) IN EQUITY AND (40) IN EQUITY AND (41) IN EQUITY AND (42) IN EQUITY AND (43) IN EQUITY AND (44) IN EQUITY AND (45) IN EQUITY AND (46) IN EQUITY AND (47) IN EQUITY AND (48) IN EQUITY AND (49) IN EQUITY AND (50) IN EQUITY AND (51) IN EQUITY AND (52)WESTPOINT HOME INCWESTPOINT HOME (1)WESTPOINT HOME (2)WESTPOINT HOME (3)AND RESTATEMENTAND RESTATEMENT (1)AND RESTATEMENT (2)!FORM OF NOTICE OF ASSIGNMENT ANFORM OF NOTICE OF (1)FORM OF NOTICE OF (2)!FORM OF IMPORTED INVENTORY AGREFORM OF IMPORTED (1)OUTSTANDING LETTERS OF CREDITICAHN ENTERPRISES HOLDINGS LPU } 0.} $ ????????? ? ? ? ? ?????????ICAHN ENTERPRISES L.P. 10-Q 08/09/2011+# IN EQUITY AND COMPREHENSIVE INCOME           June 30, 2011  December 31, 2010   (in millions), $Post-employment benefits, net of tax~   ~ 桘 % Hedge instruments, net of tax~ 猖  ~ 峻 .&Translation adjustments and other, net~ 6?~ ^?of tax~ 庿~ $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/?0??????}qeYM睨燓z???鼞?PF0*8X> ?@?r        l ? =s  d褚MbP?_*+?€%???,????&沦璭2?'沦璭2?(沦璭2?)沦璭2??",D/???G NO TITLE NO TITLE (1) Balance SheetIncome Statement! 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SECTION 2.36.Procedure for Borrowing; Notices of Borrowing;~ ?7/Notices of Continuation; Notices of Conversion; Settlement SECTION 2.4Use of Proceeds~ ? SECTION 2.51)Maximum Amount of the Facility; Mandatory~ ?)!Prepayments; Optional Prepayments SECTION 2.6/'Maintenance of Loan Account; Statements~ ? of Account SECTION 2.791Maintenance of Dominion Account and Concentration~ ?*"Account; Collection of Receivables SECTION 2.8 Term~ ? SECTION 2.9Payment Procedures~ ? SECTION 2.10Defaulting Lenders~ ? SECTION 2.11Notices~ ??D?l?????sg[+齄叁x?龑?鼈??鸒?鷛?鶅?? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2?3?4?5?6?7?8?9? ARTICLE III SECURITY~ ?!! SECTION 3.1!General~ !?"" SECTION 3.2"Recourse to Security~ "?## SECTION 3.30#(Special Provisions Relating to Inventory~ #?$$ SECTION 3.42$*Special Provisions Relating to Receivables~ $?%% SECTION 3.5#%Continuation of Liens, Etc.~ %?&& SECTION 3.6&Power of Attorney~ &?'' SECTION 3.7'Release of Collateral~ '?.(&ARTICLE IV INTEREST, FEES AND EXPENSES~ (?)) 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