Icahn Enterprises L.P. is an American conglomerate headquartered at the General Motors Building in New York City, New York. The company has investments in various industries including auto parts, energy, metals, rail cars, casinos, food packaging, real estate, and home fashion. The company is controlled by and 89.8% owned by Carl Icahn.

The company owns the following:

The company was incorporated on February 17, 1987.

In 2006, the company sold the Sands Atlantic City hotel in Atlantic City, New Jersey and several of the adjacent lots for $274.8 million to Pinnacle Entertainment.

In April 2007, the company sold its American Casino & Entertainment Properties to an affiliate of Goldman Sachs, for $1.3 billion.

In September 2007, American Real Estate Partners, another entity controlled by Icahn, merged with the firm and changed its name to Icahn Enterprises L.P.

In 2008, the company acquired PSC Metals for $335 million.

In February 2016, Icahn Enterprises purchased Trump Entertainment Resorts, which owned the Hard Rock Hotel & Casino Atlantic City. In 2017, the company sold the casino to the owners of Hard Rock Cafe for $50 million.

Also In February 2016, the company acquired Pep Boys.

In January 2017, the company acquired Federal-Mogul.

In June 2017, the company acquired Precision Auto Care a chain of over 250 vehicle repair shops.

In August 2017, the company sold the property formerly known as the Fontainebleau Resort Las Vegas for $600 million. The company had acquired the property in 2010 for $148 million.

In October 2017, the company acquired American Driveline Systems.