Billionaire activist investor and financier Carl Icahn has released the total holdings in an SEC filing for the period end December 31, 2007 for  ICAHN CAPITAL, LP.

As Carl Icahn and his friends are multi-billionaires, we have eliminated the positions under $50 million since smaller postions are hardly worth his time and effort. The left column is the dollar amounts and the second number is the number of shares:

• ANADARKO PETROLEUM (NYSE: APC) $970,600,000  14,775,468 shares
• BEA SYSTEMS (NASDAQ: BEAS)  $654,176,000; 41,456,016 shares
• BIOGEN IDEC (NASDAQ: BIIB)  $469,973,000; 8,256,723 shares
• CSX CORP (NYSE: CSX) $128,422,000; 2,920,000
• LEAR CORP (NYSE: LEA) 265,424,000; 9,595,954 shares
• MACYS (NYSE: M)  $133,610,000; 5,164,660 shares
• MOTOROLA (NYSE: MOT) $969,881,000; 60,466,400 shares
• J.C.PENNEY (NYSE: JCP)  $183,274,000; 4,166,271 shares
• REGENERON PHARMA (NASDAQ: REGN)  $60,568,000; 2,508,001 shares
• TEMPLE INLAND (NYSE: TIN) $71,901,000; 3,448,488 shares
• TIME WARNER CABLE (NYSE: TWC) $130,027,000; 4,711,128 shares
• TIME WARNER INC (NYSE: TWX) $213,526,000; 12,933,159
• UNUM GROUP (NYSE: UNM) $95,659,000; 4,020,960 shares
• WILLIAMS COS INC (NYSE: WMB)  $173,201,000; 4,840,724 shares

Jon C. Ogg
February 14, 2008

Jon Ogg can be reached at jonogg@247wallst.com; he does not own securities in any of the companies he covers.  Join the 24/7 Wall St. open email distribution list to hear of spin-offs, emerging IPO, break-up, reorganization, and other special situation stocks.