UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13D

                    Under the Securities Exchange Act of 1934
                               (Amendment No. 29)*

                             Icahn Enterprises L.P.
                                (Name of Issuer)

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

                                   029169 10 9
                                 (CUSIP Number)

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

                                December 2, 2008
             (Date of Event which Requires Filing of this Statement)

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

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

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

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





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      High Coast Limited Partnership

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      37,009,836

8  SHARED VOTING POWER
      1,515,515

9  SOLE DISPOSITIVE POWER
      37,009,836

10 SHARED DISPOSITIVE POWER
      1,515,515

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      38,525,351

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      51.52%

14 TYPE OF REPORTING PERSON*
      PN





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Little Meadow Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      50,417,518

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      50,417,518

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      50,417,518

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      67.43%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Barberry Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      2,941,392

8  SHARED VOTING POWER
      4,286,087

9  SOLE DISPOSITIVE POWER
      2,941,392

10 SHARED DISPOSITIVE POWER
      4,286,087

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      7,227,479

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      9.67%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Gascon Partners

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      11,892,167

8  SHARED VOTING POWER
      0

9  SOLE DISPOSITIVE POWER
      11,892,167

10 SHARED DISPOSITIVE POWER
      0

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      15.90%

14 TYPE OF REPORTING PERSON*
      PN





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Astral Gas Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      11,892,167

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      11,892,167

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      15.90%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Unicorn Associates Corporation

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      11,892,167

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      11,892,167

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      15.90%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      ACF Industries Holding Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      11,892,167

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      11,892,167

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      15.90%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Highcrest Investors Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      3,866,379

8  SHARED VOTING POWER
      11,892,167

9  SOLE DISPOSITIVE POWER
      3,866,379

10 SHARED DISPOSITIVE POWER
      11,892,167

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      15,758,546

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      21.07%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Buffalo Investors Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      15,344,753

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      15,344,753

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      15,344,753

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      20.52%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Starfire Holding Corporation

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      15,344,753

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      15,344,753

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      15,344,753

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      20.52%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No.  029169 10 9

1  NAME OF REPORTING PERSON
      Icahn Management LP

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      3,410,441

8  SHARED VOTING POWER
      0

9  SOLE DISPOSITIVE POWER
      3,410,441

10 SHARED DISPOSITIVE POWER
      0

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      4.56%

14 TYPE OF REPORTING PERSON*
      PN





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      CCI Manager LLC

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      3,410,441

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      3,410,441

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      4.56%

14 TYPE OF REPORTING PERSON*
      OO





                                  SCHEDULE 13D

CUSIP No.  029169 10 9

1  NAME OF REPORTING PERSON
      CCI Offshore LLC

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      3,706,723

8  SHARED VOTING POWER
      0

9  SOLE DISPOSITIVE POWER
      3,706,723

10 SHARED DISPOSITIVE POWER
      0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      3,706,723

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      4.96%

14 TYPE OF REPORTING PERSON*
      OO





                                  SCHEDULE 13D

CUSIP No.  029169 10 9

1  NAME OF REPORTING PERSON
      Odysseus Holding Corp.

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      3,706,723

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      3,706,723

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      3,706,723

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      4.96%

14 TYPE OF REPORTING PERSON*
      CO





                                  SCHEDULE 13D

CUSIP No.  029169 10 9

1  NAME OF REPORTING PERSON
      CCI Onshore LLC

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      1,515,515

8  SHARED VOTING POWER
      0

9  SOLE DISPOSITIVE POWER
      1,515,515

10 SHARED DISPOSITIVE POWER
      0

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      1,515,515

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      2.03%

14 TYPE OF REPORTING PERSON*
      OO





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Thornwood Associates Limited Partnership

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      4,286,087

8  SHARED VOTING POWER
      0

9  SOLE DISPOSITIVE POWER
      4,286,087

10 SHARED DISPOSITIVE POWER
      0

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

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      5.73%

14 TYPE OF REPORTING PERSON*
      PN





                                  SCHEDULE 13D

CUSIP No. 029169 10 9

1  NAME OF REPORTING PERSON
      Carl C. Icahn

   S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

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

3  SEC USE ONLY

4  SOURCE OF FUNDS*
      Not applicable.

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

6  CITIZENSHIP OR PLACE OF ORGANIZATION
      United States of America

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

7  SOLE VOTING POWER
      0

8  SHARED VOTING POWER
      68,628,540

9  SOLE DISPOSITIVE POWER
      0

10 SHARED DISPOSITIVE POWER
      68,628,540

11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      68,628,540

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

13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
      91.78%

14 TYPE OF REPORTING PERSON*
      IN





                         SCHEDULE 13D - AMENDMENT NO. 29

Item 1. Security and Issuer

     The Schedule  13D filed with the U.S.  Securities  and Exchange  Commission
("SEC") on September 24, 1990 (the "Initial  13D"),  as previously  amended,  is
hereby further  amended to furnish the additional  information set forth in this
Amendment No. 29 to the Initial 13D. All capitalized  terms contained herein but
not  otherwise  defined  shall have the  meanings  ascribed to such terms in the
Initial  13D, as amended.  This filing  relates to the  depositary  units of the
Issuer,  Icahn Enterprises L.P., a Delaware Limited Partnership (the "Depositary
Units").  The  address of the  principal  executive  office of the Issuer is 767
Fifth Avenue, 47th Floor, New York, NY 10153.

Item 2. Identity and Background

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

     Each of  Thornwood  Associates  Limited  Partnership,  a  Delaware  limited
partnership  ("Thornwood"),  and Odysseus Holding Corp., a Delaware  corporation
("Odysseus"),  shall be included  within the  definition of the term  "Reporting
Persons." Each of Thornwood and Odysseus is primarily engaged in the business of
holding  securities.  The  principal  business  address of each of Thornwood and
Odysseus is 767 Fifth Avenue,  47th Floor, New York, NY 10153.  Carl C. Icahn is
the  sole  stockholder  of:  (i)  Barberry,  which  is the  general  partner  of
Thornwood;  and (ii) Odysseus. As such, Mr. Icahn is in a position indirectly to
determine  the  investment  and voting  decisions  made by each of Thornwood and
Odysseus. The name, citizenship,  present principal occupation or employment and
business address of each director and executive officer of each of Thornwood and
Odysseus are set forth in Schedule A attached hereto.

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

Item 3. Source and Amount of Funds or Other Consideration

     The aggregate  purchase price of the Depositary Units purchased by Barberry
during  the past  sixty  days (as  described  further  in Item 5(c)  below)  was
$1,345,327.32 (including commissions). The source of funding for the purchase of
these  Depositary  Units was the  general  working  capital of  Barberry.  These
Depositary  Units are held by Barberry in a margin  account  together with other
securities. Although it does not currently, such margin account may from time to
time  have a  debit  balance.  The  information  set  forth  below  in Item 4 is
incorporated herein by reference.

Item 4. Purpose of Transaction

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

     On December 2, 2008,  Thornwood,  the Issuer and  Barberry  entered  into a
Contribution and Exchange Agreement (the "Agreement"),  pursuant to which, among
other  things,  (i) Thornwood  transferred  to the Issuer  24,491,924  shares of
common stock of Federal-Mogul  Corporation,  in consideration for which (ii) the
Issuer  issued an aggregate  of 4,286,087  Depositary  Units to  Thornwood.  The
Depositary  Units issued to  Thornwood  will have  certain  registration  rights
pursuant to the  Registration  Rights  Agreement  dated as of June 30, 2005,  as
amended,  among the Issuer and certain other parties. The foregoing  description
of the  Agreement  does not  purport  to be  complete  and is  qualified  in its
entirety  by  reference  to the full text of such  document,  a copy of which is
filed herewith as Exhibit 1 and is incorporated herein by reference.

     Over the  course of the last few weeks,  the  Reporting  Persons  purchased
54,392  Depositary  Units because they believed that such  purchases were a good
investment.  The Reporting  Persons may acquire  additional  Depositary Units at
prices that they consider to be appropriate.

     The Reporting Persons reserve the right, from time to time and at any time,
to acquire  additional  Depositary  Units  and/or  other  equity,  debt or other
securities,  notes or instruments (collectively,  "Securities") of the Issuer in
the open market or  otherwise  and reserve the right to dispose of any or all of
their  Securities in the open market or otherwise,  at any time and from time to
time, and to engage in any hedging or similar  transactions  with respect to the
Securities.

Item 5. Interest in Securities of the Issuer

     Item 5 is hereby amended and restated as follows:

     (a) After taking the  transactions  described in Item 4 into  account,  the
Reporting  Persons  may  be  deemed  to  beneficially  own,  in  the  aggregate,
68,628,540 Depositary Units,  representing  approximately 91.78% of the Issuer's
outstanding  Depositary  Units,  and 10,819,213  Preferred  Units,  representing
approximately  86.54% of the Issuer's  outstanding  Preferred Units (based upon:
(i) the 70,489,510  Depositary Units and 12,502,254 Preferred Units stated to be
outstanding  as of  November  3, 2008 by the  Issuer in the  Issuer's  Form 10-Q
filing filed with the  Securities  and Exchange  Commission on November 5, 2008;
and (ii) the 4,286,087  Depositary  Units issued to Thornwood in connection with
the transactions described in Item 4).

     (b) High  Coast has sole  voting  power  and sole  dispositive  power  with
respect to 37,009,836 Depositary Units, representing approximately 49.49% of the
Issuer's outstanding  Depositary Units. Little Meadow (as the general partner of
High Coast) may be deemed to indirectly  beneficially  own the Depositary  Units
which High Coast directly  beneficially owns. Little Meadow disclaims beneficial
ownership of the Depositary Units for all other purposes.

     Barberry has sole voting power and sole  dispositive  power with respect to
2,941,392  Depositary Units,  representing  approximately  3.93% of the Issuer's
outstanding Depositary Units.

     Gascon has sole voting  power and sole  dispositive  power with  respect to
11,892,167 Depositary Units,  representing  approximately 15.90% of the Issuer's
outstanding  Depositary  Units.  Each of Little Meadow (as a partner of Gascon),
Astral (as a partner of Gascon),  Unicorn (as the sole  shareholder  of Astral),
ACF  Holding  (as the  sole  shareholder  of  Unicorn),  Highcrest  (as the sole
shareholder of ACF Holding),  Buffalo (as the owner of 99.3% of Highcrest),  and
Starfire  (as the sole  shareholder  of  Buffalo)  may be deemed  to  indirectly
beneficially own the Depositary Units which Gascon directly  beneficially  owns.
Each of Little Meadow,  Astral,  Unicorn,  ACF Holding,  Highcrest,  Buffalo and
Starfire  disclaims  beneficial  ownership of the Depositary Units for all other
purposes.

     Highcrest has sole voting power and sole dispositive  power with respect to
3,866,379  Depositary Units,  representing  approximately  5.17% of the Issuer's
outstanding  Depositary  Units.  Each of  Buffalo  (as the  owner  of  99.3%  of
Highcrest)  and Starfire (as the sole  shareholder  of Buffalo) may be deemed to
indirectly  beneficially  own the  Depositary  Units  which  Highcrest  directly
beneficially owns. Each of Buffalo and Starfire disclaims  beneficial  ownership
of the Depositary Units for all other purposes.

     Icahn  Management  has sole voting  power and sole  dispositive  power with
respect to 3,410,441 Depositary Units,  representing  approximately 4.56% of the
Issuer's  outstanding  Depositary  Units. CCI Manager (as the general partner of
Icahn  Management) may be deemed to indirectly  beneficially  own the Depositary
Units which Icahn Management  directly  beneficially owns. CCI Manager disclaims
beneficial ownership of the Depositary Units for all other purposes.

     CCI Onshore has sole voting power and sole  dispositive  power with respect
to 1,515,515 Depositary Units, representing  approximately 2.03% of the Issuer's
outstanding  Depositary  Units.  Each of High  Coast (as the sole  member of CCI
Onshore) and Little Meadow (as the general  partner of High Coast) may be deemed
to indirectly  beneficially  own the Depositary Units which CCI Onshore directly
beneficially  owns.  Each of High Coast and Little Meadow  disclaims  beneficial
ownership of the Depositary Units for all other purposes.

     CCI Offshore has sole voting power and sole dispositive  power with respect
to 3,706,723 Depositary Units, representing  approximately 4.96% of the Issuer's
outstanding  Depositary Units. Odysseus (as the sole member of CCI Offshore) may
be deemed to indirectly beneficially own the Depositary Units which CCI Offshore
directly  beneficially  owns.  Odysseus  disclaims  beneficial  ownership of the
Depositary Units for all other purposes.

     Thornwood has sole voting power and sole dispositive  power with respect to
4,286,087  Depositary Units,  representing  approximately  5.73% of the Issuer's
outstanding Depositary Units. Barberry (as the general partner of Thornwood) may
be deemed to indirectly  beneficially  own the Depositary  Units which Thornwood
directly  beneficially  owns.  Barberry  disclaims  beneficial  ownership of the
Depositary Units for all other purposes.

     Carl C. Icahn (as the sole shareholder of each of Barberry,  Little Meadow,
Starfire and  Odysseus,  and the owner of 99.8% of CCI Manager) may be deemed to
indirectly  beneficially  own the Depositary  Units which High Coast,  Barberry,
Gascon,  Highcrest,  Icahn Management,  CCI Onshore,  CCI Offshore and Thornwood
directly  beneficially  own. Mr.  Icahn  disclaims  beneficial  ownership of the
Depositary Units for all other purposes.

     (c) The  following  table  sets  forth all  transactions  with  respect  to
Depositary Units effected by any of the Reporting  Persons during the past sixty
(60) days. Except as otherwise indicated,  all transactions were effected in the
open market, and the table includes commissions paid in per share prices.


                                      Shares Purchased       Price Per Share/
Name                  Date            (Sold)                 Exercise Price
----------- ------------------------ ---------------------- --------------------
Barberry          November 12, 2008                    975              $25.9812
----------- ------------------------ ---------------------- --------------------
Barberry          November 13, 2008                  5,484              $25.8335
----------- ------------------------ ---------------------- --------------------
Barberry          November 14, 2008                  1,185              $26.2110
----------- ------------------------ ---------------------- --------------------
Barberry          November 17, 2008                  8,100              $25.9111
----------- ------------------------ ---------------------- --------------------
Barberry          November 18, 2008                  5,069              $26.0499
----------- ------------------------ ---------------------- --------------------
Barberry          November 19, 2008                  5,055              $25.7174
----------- ------------------------ ---------------------- --------------------
Barberry          November 20, 2008                  8,100              $24.3042
----------- ------------------------ ---------------------- --------------------
Barberry          November 21, 2008                  8,100              $23.2111
----------- ------------------------ ---------------------- --------------------
Barberry          November 24, 2008                  1,324              $26.2400
----------- ------------------------ ---------------------- --------------------
Barberry          November 25, 2008                  8,200              $22.2807
----------- ------------------------ ---------------------- --------------------
Barberry          November 26, 2008                  2,800              $26.0782
----------- ------------------------ ---------------------- --------------------
Thornwood          December 2, 2008          (1) 4,286,087                   (1)
----------- ------------------------ ---------------------- --------------------

____________________
(1) See Item 4.

Item 6. Contracts, Arrangement, Understanding or Relationship with Respect to
        Securities of the Issuer

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

Item 7. Material to be Filed as Exhibits

1.   Contribution and Exchange  Agreement  (incorporated by reference to Exhibit
     10.1 to the  Current  Report  on Form 8-K  filed  with the SEC by Issuer on
     December 3, 2008)





                                   SIGNATURES

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

Dated: December 3, 2008


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

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


LITTLE MEADOW CORP.

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


BARBERRY CORP.

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


GASCON PARTNERS
By: Little Meadow Corp.
Its: Partner

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


By: Astral Gas Corp.
Its: Partner

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


ASTRAL GAS CORP.

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


UNICORN ASSOCIATES CORPORATION

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


ACF INDUSTRIES HOLDING CORP.

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


HIGHCREST INVESTORS CORP.

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


BUFFALO INVESTORS CORP.

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


STARFIRE HOLDING CORPORATION

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


ICAHN MANAGEMENT LP

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


CCI MANAGER LLC

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





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

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


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

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


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

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


ODYSSEUS HOLDING CORP.

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


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



        [Signature Page for Icahn Enterprises L.P. 13D Amendment No. 29]





                                   SCHEDULE A

      DIRECTORS AND EXECUTIVE OFFICERS OF THE ADDITIONAL REPORTING PERSONS

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


THORNWOOD ASSOCIATES LIMITED PARTNERSHIP
Name                                Position
----                                --------
Barberry Corp.                      General Partner


BARBERRY CORP.
Name                                Position
----                                --------
Carl C. Icahn                       Director; Chairman of the Board; President
Vincent Intrieri                    Vice President; Authorized Signatory
Gail Golden                         Vice President; Authorized Signatory
Keith Cozza                         Secretary; Treasurer
Edward E. Mattner                   Authorized Signatory
Jordan Bleznick                     Vice President-Taxes


ODYSSEUS HOLDING CORP.
Name                                Position
----                                --------
Carl C. Icahn                       Director; President
Edward E. Mattner                   Vice President; Secretary
Jordan Bleznick                     Vice President-Taxes