UPDATE 2-Lions Gate moves defensively against Icahn

* Icahn extends tender offer for Lions Gate notes

* Icahn attracts $8 million in notes to date

* Lions Gate in talks with potential TV Guide partners (Recasts; includes details on TV Guide talks)

By Sue Zeidler

LOS ANGELES, April 21 (Reuters) - Carl Icahn has extended a tender for $316 million in Lions Gate Entertainment Corp (LGF.N) notes as the studio moves aggressively to thwart his overtures and talks with potential partners for its TV Guide cable channel, sources familiar with the discussions said on Tuesday.

Icahn on Tuesday extended the expiration date for the Lions Gate debt tender to May 1 from April 20 after attracting only $8 million worth of notes.

He said he extended the offer because a deal made between Lions Gate and two bondholders on Monday, which will keep about 28 percent of convertible debt out of his hands, came at the expense of all shareholders and other bondholders and may have confused some bondholders.

Icahn, who controls 14.5 percent of Lions Gate and has said he may wage a proxy war for the company, has criticized the company for its $255 million purchase of the TV Guide cable channel.

The people familiar with the discussions said a deal could be reached within the next month or two that may involve Lions Gate selling off a stake of TV Guide, but retaining at least 50 percent in the venture.