SCHEDULE 14A
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            of the Securities Exchange Act of 1934 (Amendment No. __)


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                                Biogen Idec Inc.
                (Name of Registrant as Specified In Its Charter)

                                  Carl C. Icahn
                             Dr. Alexander J. Denner
                                Dr. Anne B. Young
                          Professor Richard C. Mulligan
                               Vincent J. Intrieri
                                Keith A. Meister
                               David S. Schechter
                                Icahn Partners LP
                          Icahn Partners Master Fund LP
                       Icahn Partners Master Fund II L.P.
                       Icahn Partners Master Fund III L.P.
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                             Hopper Investments LLC
                                 Barberry Corp.
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                         Icahn Enterprises Holdings L.P.
                                   IPH GP LLC
                                Icahn Capital LP
                                Icahn Onshore LP
                                Icahn Offshore LP
                                  Beckton Corp.
    (Name of Person(s) Filing Proxy Statement, if other than the Registrant)

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     On May 27, 2008, Carl C. Icahn sent a letter to shareholders of Biogen Idec
Inc.  which is  attached  hereto  as  Exhibit  I and is  incorporated  herein by
reference.

ON MAY 16, 2008, THE  PARTICIPANTS  FILED A DEFINITIVE  PROXY STATEMENT WITH THE
SECURITIES  AND EXCHANGE  COMMISSION.  SECURITY  HOLDERS ARE ADVISED TO READ THE
DEFINITIVE  PROXY STATEMENT AND OTHER DOCUMENTS  RELATED TO THE  SOLICITATION OF
PROXIES BY CARL C. ICAHN, DR. ALEXANDER J. DENNER, DR. ANNE B. YOUNG,  PROFESSOR
RICHARD C. MULLIGAN,  VINCENT J. INTRIERI,  KEITH A. MEISTER,  DAVID  SCHECHTER,
ICAHN PARTNERS LP, ICAHN PARTNERS  MASTER FUND LP, ICAHN PARTNERS MASTER FUND II
LP, ICAHN PARTNERS  MASTER FUND III LP, HIGH RIVER LIMITED  PARTNERSHIP,  HOPPER
INVESTMENTS LLC, BARBERRY CORP.,  ICAHN ENTERPRISES G.P. INC., ICAHN ENTERPRISES
HOLDINGS L.P., IPH GP LLC, ICAHN CAPITAL L.P.,  ICAHN ONSHORE LP, ICAHN OFFSHORE
LP,  BECKTON  CORP.,  AND  CERTAIN  OF  THEIR  RESPECTIVE  AFFILIATES  FROM  THE
STOCKHOLDERS  OF BIOGEN IDEC INC.  FOR USE AT ITS ANNUAL  MEETING,  BECAUSE THEY
CONTAIN   IMPORTANT   INFORMATION,   INCLUDING   INFORMATION   RELATING  TO  THE
PARTICIPANTS. THE DEFINITIVE PROXY STATEMENT AND A FORM OF PROXY IS AVAILABLE TO
STOCKHOLDERS OF BIOGEN IDEC INC. FROM THE  PARTICIPANTS AT NO CHARGE AND IS ALSO
AVAILABLE AT NO CHARGE AT THE  SECURITIES AND EXCHANGE  COMMISSION'S  WEBSITE AT
HTTP://WWW.SEC.GOV.  THE  DEFINITIVE  PROXY  STATEMENT  AND A FORM OF PROXY  WAS
DISSEMINATED TO SECURITY HOLDERS ON OR ABOUT MAY 27, 2008.






                                                                       EXHIBIT I
                                                                       ---------


                                  CARL C. ICAHN
                          767 FIFTH AVENUE, 47TH FLOOR
                            NEW YORK, NEW YORK 10153

May 27, 2008

Dear Fellow Shareholders:

We are writing to ask you to support our slate of directors for Biogen Idec: Dr.
Anne B. Young,  Professor Richard C. Mulligan and Dr. Alexander J. Denner. These
are our nominees who are seeking to unseat  three of  management's  nominees for
directors.  Each member of our slate has pledged to seek to enhance  shareholder
value at Biogen.

We believe our nominees are highly  qualified  to serve on Biogen's  Board.  For
example,  Alexander  Denner,  Managing Director of Icahn Partners LP who holds a
doctorate in biomedical engineering,  and Richard Mulligan, Professor at Harvard
Medical  School,  both led the recent  turnaround of ImClone  Systems where they
improved  ImClone's  relationships  with its  partners,  fixed many  operational
issues such as reducing expenses while improving  performance,  settled a number
of legal disputes,  and importantly,  initiated an extensive development program
for Erbitux and ImClone's promising pipeline.

Anne Young,  Chief of Neurology Service at Massachusetts  General Hospital,  is,
without  doubt,  one of the best regarded  neurologists  in the world;  it seems
strange to us that Biogen does not have someone with her  expertise in neurology
on its Board.

When  you  consider  how to vote at the  2008  Annual  Meeting,  we ask that you
remember that the current Board announced that it had determined to seek a buyer
for the  company.  Then they spent time and money and failed to come up with any
buyers;  in fact, no one even made a definitive bid. We have asked ourselves how
this could be  possible?  We believe it is because the company and its  advisors
designed a process that was, from the outset,  doomed for the following  reason.
Biogen has partnered with Elan and Genentech in connection with some of its most
important  products and has granted  these  partners  certain  change of control
rights that could effectively prevent a sale. Obviously potential bidders sought
to have  discussions  with Elan and Genentech in order to better  understand the
growth  potential  and  toxicity  profile of the  products as well as  determine
whether these  partners  would  exercise  their change of control rights in each
case. Biogen refused to allow such discussions  unless the bidders made "binding
offers." A "binding  offer"  would have  required a bidder to obtain  both board
approval and incur  significant  costs to obtain  commitments  for any necessary
financing.  Why should a potential  bidder incur these  extremely  high expenses
without first being permitted to complete one of the most important parts of its
due diligence? You have to ask yourself why the Board would adopt a process that
made it difficult if not impossible for potential bidders to comply with if they
really wanted to sell the company. Why put this roadblock in the way of the sale
when it almost certainly ensures failure?

We currently own more Biogen stock than all members of the Board and  management
combined.  (This was true even before Biogen's CEO Jim Mullen sold approximately
$50 million of stock last month.) As  shareholders,  our  interests  are aligned
with yours. On the other hand, as illustrated by the failed sales process, it is
unclear whose interests the directors and management have in mind.

Despite Biogen's  statements to the contrary,  we are not seeking to immediately
sell the company.  Because of the failed sales  process,  we do not believe that
now is the time to initiate another process.  However, if the company received a
bid at a significant premium, you can be certain that our nominees,  as minority
directors on the Board would,  consistent with their fiduciary duties,  fight to
ensure that such an offer was  properly  evaluated.  If the bid was credible and
had a large enough premium, our nominees would make sure the offer saw the light
of day,  rather than having it possibly  rejected by the Board for reasons which
have little, if anything, to do with shareholder value.

If elected,  our nominees will work diligently with the remaining  incumbents to
maximize  shareholder  value.  We believe that  research and  development  is at
Biogen's  core and our  nominees  would look to renew the  passions  of Biogen's
researchers  and scientists much as Alexander  Denner and Richard  Mulligan have
done at  ImClone.  Why is Biogen  fighting  so hard to keep our three  qualified
nominees  off the  board?  Are  they  afraid  that  they  will  finally  be held
accountable?  Our nominees  fully  intend to work with the current  board to put
into  action  the  strategy  that  will  improve  the  research  and  commercial
activities at the company.

We believe it is imperative  that  shareholder-nominated  directors serve on the
Board  especially  in light of the events  that have taken  place.  We  strongly
believe  that with  Biogen's  dedicated  employees  and a  renewed,  strong  and
accountable Board,  shareholder value at Biogen can be vastly improved.  We urge
all shareholders and employees to vote for our slate.

Your vote is  important,  no matter how many or how few shares you own.  To vote
your  shares,  please  sign,  date and  return the  enclosed  GOLD proxy card by
mailing it in the enclosed pre-addressed, stamped envelope. You may also vote by
phone or Internet by following the instructions on the enclosed proxy card.

Thank you for your support.


                                            Very truly yours,


                                            /s/ Carl C. Icahn
                                            -----------------
                                            Carl C. Icahn