Consolidated Statements of Operations (USD $) In Millions, except Per Share data	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Revenues:
Net sales	$ 2,365	$ 2,047	$ 4,622	$ 3,917
Other revenues from operations	175	32	361	60
Net gain (loss) from investment activities	590	(252)	1,207	(253)
Interest and dividend income	28	54	63	122
Other income (loss), net	3	10	12	(40)
Revenues	3,161	1,891	6,265	3,806
Expenses:
Cost of goods sold	2,010	1,723	3,935	3,298
Other expenses from operations	93	19	191	39
Selling, general and administrative	333	245	688	519
Restructuring	1	7	4	11
Impairment	3	5	3	9
Interest expense	113	95	222	190
Total Expenses	2,553	2,094	5,043	4,066
Income (loss) before income tax expense	608	(203)	1,222	(260)
Income tax expense	(24)	(19)	(42)	(12)
Net income (loss)	584	(222)	1,180	(272)
Less: net (income) loss attributable to non-controlling interests	(295)	106	(651)	91
Net income (loss) attributable to Icahn Enterprises	289	(116)	529	(181)
Net income (loss) attributable to Icahn Enterprises allocable to:
Limited partners	283	(113)	518	(177)
General partner	6	(3)	11	(4)
Net income (loss) attributable to Icahn Enterprises	$ 289	$ (116)	$ 529	$ (181)
Basic income (loss) per LP unit	$ 3.29	$ (1.33)	$ 6.02	$ (2.13)
Basic weighted average LP units outstanding	86	85	86	83
Diluted income (loss) per LP unit	$ 3.19	$ (1.33)	$ 5.84	$ (2.13)
Diluted weighted average LP units outstanding	91	85	91	83
Cash distributions declared per LP unit	$ 0.10	$ 0.25	$ 0.35	$ 0.50