Icahn Enterprises (IEP) 10-K 2011 FY Annual report

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our reports dated March 9, 2012, with respect to the consolidated financial statements, schedule and internal control over financial reporting included in the Annual Report of Icahn Enterprises L.P. and Subsidiaries on Form 10-K for the year ended December 31, 2011. We hereby consent to the incorporation by reference of said reports in the Registration Statements of Icahn Enterprises L.P. and Subsidiaries on Form S-3 (File No. 333-158705, effective May 17, 2010) and Form S-4 (File No. 333-179109).

/s/Grant Thornton LLP

New York, New York

March 9, 2012