content: --------------------------------------------------------------------------------
                                    UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20549
  
                                      FORM 8-K
  
                                   CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15 (d) OF THE
                           SECURITIES EXCHANGE ACT OF 1934
  
  Date of Report (Date of earliest event reported)          APRIL 4, 2007
  
  
  
                         AMERICAN REAL ESTATE PARTNERS, L.P.
                   ----------------------------------------------
               (Exact name of registrant as specified in its charter)
  
       Delaware                        1-9516                     13-3398766
       --------                        ------                     ----------
  (State of Incorporation)           (Commission               (I.R.S. Employer
                                     File Number)              Identification No.)
  
                            767 FIFTH AVENUE, SUITE 4700
                              NEW YORK, NEW YORK 10153
                             ---------------------------
                 (Address of principal executive offices)(Zip code)
  
                                   (212) 702-4300
                                   --------------
                (Registrant's telephone number, including area code)
  
  
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any of the
  following provisions:
  
  |_| Written communications pursuant to Rule 425 under the Securities Act (17 CRF
  230.425)
  
  |_| Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
  240.14a-12)
  
  |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
  Act (17 CFR 240.14d-2(b))
  
  |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
  Act (17 CFR 240.13e-4 (c))
  
  --------------------------------------------------------------------------------
  
  
  <PAGE>
  
  
  SECTION 8 - OTHER EVENTS
  
           ITEM 8.01         OTHER EVENTS
  
           On April 4, 2007, we issued a press release, a copy of which is
  furnished as Exhibit 99.1.
  
  SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
  
           ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS
  
           (d) EXHIBITS
  
           EXHIBIT 99.1 - Press release dated April 4, 2007.
  
  
  <PAGE>
  
  
                                     SIGNATURES
  
           Pursuant to the requirements of the Securities Exchange Act of 1934,
  the registrant has duly caused this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
                                       AMERICAN REAL ESTATE
                                       PARTNERS, L.P.
                                             (Registrant)
  
  
  Date:  April 4, 2007                 By:  AMERICAN PROPERTY
                                            INVESTORS, INC., its General Partner
  
                                         By: /s/ KEITH A MEISTER
                                             --------------------
                                              Keith A. Meister
                                              Principal Executive Officer
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "e9489752v2.txt", "secsgml_size_bytes": 3270}]
metadata_filer: {"company-data": {"conformed-name": "AMERICAN REAL ESTATE PARTNERS L P", "cik": "0000813762", "assigned-sic": "6512", "irs-number": "133398766", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09516", "film-number": "07748406"}, "business-address": {"street1": "767 FIFTH AVENUE", "street2": "SUITE 4700", "city": "NEW YORK,", "state": "NY", "zip": "10153", "phone": "(212) 702-4300"}, "mail-address": {"street1": "767 FIFTH AVENUE", "street2": "SUITE 4700", "city": "NEW YORK,", "state": "NY", "zip": "10153"}}
text: --------------------------------------------------------------------------------
                                    UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20549
  
                                      FORM 8-K
  
                                   CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15 (d) OF THE
                           SECURITIES EXCHANGE ACT OF 1934
  
  Date of Report (Date of earliest event reported)          APRIL 4, 2007
  
                         AMERICAN REAL ESTATE PARTNERS, L.P.
                   ----------------------------------------------
               (Exact name of registrant as specified in its charter)
  
       Delaware                        1-9516                     13-3398766
       --------                        ------                     ----------
  (State of Incorporation)           (Commission               (I.R.S. Employer
                                     File Number)              Identification No.)
  
                            767 FIFTH AVENUE, SUITE 4700
                              NEW YORK, NEW YORK 10153
                             ---------------------------
                 (Address of principal executive offices)(Zip code)
  
                                   (212) 702-4300
                                   --------------
                (Registrant's telephone number, including area code)
  
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any of the
  following provisions:
  
  |_| Written communications pursuant to Rule 425 under the Securities Act (17 CRF
  230.425)
  
  |_| Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
  240.14a-12)
  
  |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
  Act (17 CFR 240.14d-2(b))
  
  |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
  Act (17 CFR 240.13e-4 (c))
  
  --------------------------------------------------------------------------------
  SECTION 8 - OTHER EVENTS
  
           ITEM 8.01         OTHER EVENTS
  
           On April 4, 2007, we issued a press release, a copy of which is
  furnished as Exhibit 99.1.
  
  SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
  
           ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS
  
           (d) EXHIBITS
  
           EXHIBIT 99.1 - Press release dated April 4, 2007.
  SIGNATURES
  
           Pursuant to the requirements of the Securities Exchange Act of 1934,
  the registrant has duly caused this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
                                       AMERICAN REAL ESTATE
                                       PARTNERS, L.P.
                                             (Registrant)
  
  Date:  April 4, 2007                 By:  AMERICAN PROPERTY
                                            INVESTORS, INC., its General Partner
  
                                         By: /s/ KEITH A MEISTER
                                             --------------------
                                              Keith A. Meister
                                              Principal Executive Officer