UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 10-Q



[x ] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange
     Act of 1934

For the period ended                        June 30, 2001
                     -----------------------------------------------------------

[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange
    Act of 1934

For the transition period from                         to
                               -----------------------    ----------------------

Commission File Number                         333-54011
                       ---------------------------------------------------------

                          ICON Income Fund Eight A L.P.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Delaware                                               13-4006824
--------------------------------------------------------------------------------
(State or other jurisdiction of                               (IRS Employer
incorporation or organization)                            Identification Number)


              111 Church Street, White Plains, New York 10601-1505
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)


                                 (914) 993-1700
--------------------------------------------------------------------------------
               Registrant's telephone number, including area code



     Indicate  by check mark  whether the  registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.

                                                          [ x ] Yes     [   ] No


<PAGE>


PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                           Consolidated Balance Sheets
                                   (unaudited)
<TABLE>

                                                                 June 30,      December 31,
                                                                   2001            2000
                                                                   ----            ----
         Assets

<S>                                                           <C>              <C>
Cash                                                          $   2,322,401    $   3,205,892
                                                              -------------    -------------

Investment in finance leases
   Minimum rents receivable                                      41,833,763       54,638,052
   Estimated unguaranteed residual values                        43,012,329       43,012,329
   Initial direct costs                                           1,304,611        1,698,552
   Unearned income                                              (15,891,935)     (19,821,123)
   Allowance for doubtful accounts                                 (585,000)        (585,000)
                                                              -------------    -------------
                                                                 69,673,768       78,942,810

Investment in operating leases
   Equipment, at cost                                            41,634,209       40,688,100
   Accumulated depreciation                                      (4,269,623)      (3,240,611)
                                                              -------------    -------------
                                                                 37,364,586       37,447,489

Investments in unguaranteed residual value                        4,344,354        5,673,696
                                                              -------------    -------------

Investment in joint ventures                                      3,501,782        3,379,870
                                                              -------------    -------------

Other assets                                                      2,302,997        1,641,665
                                                              -------------    -------------

Total assets                                                  $ 119,509,888    $ 130,291,422
                                                              =============    =============

         Liabilities and Partners' Equity

Notes payable - non-recourse                                  $  61,347,152    $  69,520,569
Note payable - line of credit                                     3,437,818        3,594,026
Security deposits and other payables                              1,899,373        1,197,193
Accounts payable - General Partner and affiliate                       --            537,085
Minority interest in joint venture                                  159,353          148,856
                                                              -------------    -------------

                                                                 66,843,696       74,997,729
Partners' equity (deficiency)
   General Partner                                                 (126,200)        (100,150)
   Limited partners (746,318.89 and 746,743.89
     units outstanding, $100 per unit original issue price)      52,792,392       55,393,843
                                                              -------------    -------------

   Total partners' equity                                        52,666,192       55,293,693
                                                              -------------    -------------

Total liabilities and partners' equity                        $ 119,509,888    $ 130,291,422
                                                              =============    =============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Operations
<TABLE>

                                                 For the Three Months       For the Six Months
                                                    Ended June 30,            Ended June 30,
                                                  2001         2000          2001        2000
                                                  ----         ----          ----        ----

<S>                                            <C>          <C>          <C>          <C>
Revenues
Finance income                                 $1,914,937   $2,122,349   $3,929,188   $4,178,684
Rental income                                   1,407,720    1,471,042    2,186,102    2,980,105
Income from investment in joint ventures           59,193       62,238      121,912      132,342
Interest income and other                          11,043       68,678       48,559      131,653
Gain on sale of investment in
  unguaranteed residual                         1,219,910         --      1,219,910         --
                                               ----------   ----------   ----------   ----------

   Total revenues                               4,612,803    3,724,307    7,505,671    7,422,784
                                               ----------   ----------   ----------   ----------

Expenses
   Interest                                     1,475,548    1,845,713    2,967,385    3,739,431
   Depreciation                                   712,131      664,475    1,029,012    1,305,561
   Management fees - General Partner              461,895      321,007      960,798      742,232
   Administrative expense reimbursements
    General Partner                               185,886      130,576      385,785      299,988
   Amortization of initial direct costs           171,584      405,792      393,942      706,069
   General and administrative                     152,870      129,215      309,657      221,165
   Minority interest expense in consolidated
    joint venture                                   5,834        4,060       10,497        8,513
   Provision for bad debts                           --        200,000         --        200,000
                                               ----------   ----------   ----------   ----------

   Total expenses                               3,165,748    3,700,838    6,057,076    7,222,959
                                               ----------   ----------   ----------   ----------

Net income                                     $1,447,055   $   23,469   $1,448,595   $  199,825
                                               ==========   ==========   ==========   ==========

Net income allocable to:
   Limited partners                            $1,432,584   $   23,234   $1,434,109   $  197,827
   General Partner                                 14,471          235       14,486        1,998
                                               ----------   ----------   ----------   ----------

                                               $1,447,055   $   23,469   $1,448,595   $  199,825
                                               ==========   ==========   ==========   ==========

Weighted average number of limited
   partnership units outstanding                  746,444      725,548      746,565      672,574
                                               ==========   ==========   ==========   ==========

Net income per weighted average
   limited partnership unit                    $     1.92   $      .03   $     1.92   $      .29
                                               ==========   ==========   ==========   ==========
</TABLE>




See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Consolidated Statements of Changes in Partners' Equity

                   For the Six Months Ended June 30, 2001 and
                        the Year Ended December 31, 2000

                                   (unaudited)
<TABLE>

                                   Limited Partner Distributions

                                      Return of    Investment        Limited     General
                                       Capital       Income          Partners    Partner      Total
                                    (Per weighted average unit)

<S>                                   <C>           <C>             <C>           <C>       <C>
Balance at
   December 31, 1999                                               $49,500,466  $ (24,043) $49,476,423

Proceeds from issuance
   of limited partnership
   units (154,770.46 units)                                         15,477,046        -     15,477,046

Sales and offering expenses                                         (1,765,140)       -     (1,765,140)

Cash distributions to partners        $ 10.61       $   .14         (7,640,879)   (77,127)  (7,718,006)

Reacquired units (3,221.15)                                           (278,631)       -       (278,631)

Net income                                                             100,981      1,020      102,001
                                                                   -----------  ---------  -----------

Balance at
   December 31, 2000                                                55,393,843   (100,150)  55,293,693

Cash distributions
   to partners                        $  3.46       $  1.92         (4,013,132)   (40,536)  (4,053,668)

Reacquired units (425.00)                                              (22,428)                (22,428)

Net income                                                           1,434,109     14,486    1,448,595
                                                                   -----------  ---------  -----------

Balance at
   June 30, 2001                                                   $52,792,392  $(126,200) $52,666,192
                                                                   ===========  =========  ===========

</TABLE>






See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Cash Flows

                        For the Six Months Ended June 30,

                                   (unaudited)
<TABLE>

                                                                   2001           2000
                                                                   ----           ----
<S>                                                            <C>            <C>
Cash flows from operating activities:
   Net income                                                  $ 1,448,595    $   199,825
                                                               -----------    -----------
   Adjustments to reconcile net income to
    net cash provided by (used in) operating activities:
     Finance income portion of receivables paid directly
      to lenders by lessees                                     (3,014,325)    (3,268,967)
     Interest expense on non-recourse financing paid
      directly by lessees                                        2,735,396      3,463,423
     Amortization of initial direct costs                          393,942        706,069
     Gain on sale of investment in unguaranteed residual        (1,219,910)          --
     Minority interest expense                                      10,497          8,513
     Income from investment in joint venture                      (121,912)      (132,342)
     Depreciation                                                1,029,012      1,305,561
     Provision for doubtful accounts                                  --          200,000
     Change in operating assets and liabilities:
      Collection of principal - non-financed receivables         2,681,277      2,122,679
      Other assets                                                (661,332)      (361,191)
      Security deposits, deferred credits and other payables       702,180      1,462,328
      Accounts payable - General Partner and affiliates           (537,085)          --
      Other                                                           --          161,337
                                                               -----------    -----------

        Total adjustments                                        1,997,740      5,667,410
                                                               -----------    -----------

     Net cash provided by operating activities                   3,446,335      5,867,235
                                                               -----------    -----------

Cash flows from investing activities:
   Initial direct costs                                               --         (789,723)
   Equipment and receivables purchased                            (946,109)    (6,803,896)
   Investment in unguaranteed residual value                          --       (1,997,000)
   Proceeds from sale of investments in unguaranteed
     residual value                                              2,549,252           --
                                                               -----------    -----------

     Net cash provided by (used in) investing activities         1,603,143     (9,590,619)
                                                               -----------    -----------

</TABLE>




                                                        (continued on next page)



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                Consolidated Statement of Cash Flows (Continued)

                        For the Six Months Ended June 30,

                                   (unaudited)
<TABLE>

                                                                          2001           2000
                                                                          ----           ----

<S>                                                                     <C>
Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses           --        13,650,531
   Proceeds from non-recourse debt borrowings                           1,012,555            --
   Payments of non-recourse debt                                       (2,713,220)     (3,595,786)
   Payments of recourse debt - line of credit                            (156,208)       (380,681)
   Cash distributions to partners                                      (4,053,668)     (3,646,102)
   Redeemed units                                                         (22,428)           --
                                                                     ------------    ------------

     Net cash (used in) provided by financing activities               (5,932,969)      6,027,962
                                                                     ------------    ------------

Net (decrease) increase in cash                                          (883,491)      2,304,578

Cash at beginning of period                                             3,205,892       5,222,028
                                                                     ------------    ------------

Cash at end of period                                                $  2,322,401    $  7,526,606
                                                                     ============    ============
</TABLE>























See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                Consolidated Statement of Cash Flows (Continued)

Supplemental Disclosure of Cash Flow Information

     For the six months ended June 30, 2001 and 2000, non-cash activities
included the following:
<TABLE>

                                                           2001           2000
                                                           ----           ----

<S>                                                    <C>            <C>
Principal and interest on direct finance receivables
   paid directly to lenders by lessees                 $ 9,208,148    $ 8,532,816
Principal and interest on non-recourse debt paid
   directly to lenders by lessees                       (9,208,148)    (8,532,816)
                                                       -----------    -----------

                                                       $      --      $      --
                                                       ===========    ===========
</TABLE>

     Interest expense of $2,967,385 and $3,739,431 for the six months ended June
30, 2001 and 2000 consisted of interest  expense on non-recourse  financing paid
directly to lenders by lessees of $2,735,396  and  $3,463,423 and other interest
of $231,989 and $276,008, respectively.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                   Notes to Consolidated Financial Statements

                                  June 30, 2001

                                   (unaudited)
1.   Basis of Presentation

     The consolidated financial statements of ICON Income Fund Eight A L.P. (the
"Partnership")  have been prepared  pursuant to the rules and regulations of the
Securities  and  Exchange   Commission  (the  "SEC")  and,  in  the  opinion  of
management,  include  all  adjustments  (consisting  only  of  normal  recurring
accruals)  necessary  for a fair  statement  of income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
to such SEC rules and regulations. Management believes that the disclosures made
are adequate to make the information  presented not misleading.  The results for
the interim  period are not  necessarily  indicative of the results for the full
year. These consolidated financial statements should be read in conjunction with
the consolidated  financial  statements and notes included in the  Partnership's
2000 Annual Report on Form 10-K.  Certain 2000 amounts have been reclassified to
conform to the 2001 presentation.

2.   Related Party Transactions

     Fees and other  expenses paid or accrued by the  Partnership to the General
Partner or its  affiliates  for the six months ended June 30, 2001 and 2000 were
as follows:

                                 2001         2000
                                 ----         ----

Underwriting commissions      $     -      $  309,561     Charged to Equity
Organization and offering           -         232,171     Charged to Equity
Acquisition fees                    -       2,113,656     Capitalized
Management fees                  960,798      742,232     Charged to Operations
Administrative expense
  reimbursements                 385,785      299,988     Charged to Operations
                              ----------   ----------

Total                         $1,346,583   $3,697,608
                              ==========   ==========

     The Partnership  and affiliates  formed four joint ventures for the purpose
of acquiring and managing various assets. (See Note 3 for additional information
relating to the joint ventures.)

3.   Investment in Joint Ventures

     The Partnership and affiliates  formed four joint ventures  discussed below
for the purpose of acquiring and managing various assets.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

ICON Boardman Funding L.L.C.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series  C"),  L.P.  Six and L.P.  Seven formed ICON
Boardman  Funding L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with
Portland  General  Electric.  The purchase  price totaled  $27,421,810,  and was
funded  with cash and  non-recourse  debt  assumed in the  purchase  price.  The
Partnership,  Series C, L.P. Six and L.P. Seven  received a 98.5%,  .5%, .5% and
 .5% interest,  respectively,  in ICON BF. The Partnership's financial statements
include 100% of the assets and  liabilities  of ICON BF.  Series C, L.P. Six and
L.P. Seven's  investments in ICON BF have been reflected as "minority  interests
in joint venture."

     The three joint  ventures  described  below are less than 50% owned and are
accounted for following the equity method.

AIC Trust

     During  1999,  ICON  Cash Flow  Partners  L.P.  Seven  ("L.P.  Seven"),  an
affiliate  of the  Partnership,  acquired a portfolio  of  equipment  leases for
$6,854,830. Subsequently, L.P. Seven sold interests in this portfolio at various
dates in 1999 to ICON Cash Flow Partners L.P. Six ("L.P.  Six"), an affiliate of
the  Partnership,  for $1,750,000 and to the  Partnership for $3,000,000 at book
value,  which  approximated  fair market value at the dates of sale.  L.P. Seven
recognized no gain or loss on the sale of these  interests to either L.P. Six or
to the Partnership.

     As a  result  of the  sales  of these  interests,  as of June 30,  2001 the
Partnership  and L.P. Six owned interests  aggregating  43.73% and 25.51% in the
lease portfolio with L.P. Seven owning a 30.76% interest at that date. The lease
portfolio  is owned and  operated as a joint  venture  ("AIC  Trust").  Profits,
losses,  excess  cash and  disposition  proceeds  are  allocated  based upon the
Partnerships'   percentage   ownership  interests  in  the  venture  during  the
respective  periods  the  Partnerships  held  such  interests.  The  Partnership
accounts for its investment under the equity method of accounting.

     Information  as  to  the  unaudited   financial  position  and  results  of
operations  of the venture as of and for the six months  ended June 30, 2001 and
2000 is summarized below:

                                     June 30, 2001            June 30, 2000
                                     -------------            -------------

Assets                              $    13,804,295         $     18,050,244
                                    ===============         ================

Liabilities                         $     6,185,052         $     10,910,913
                                    ===============         ================

Equity                              $     7,619,243         $      7,139,331
                                    ===============         ================

Partnership's share of equity       $     3,331,335         $      3,121,470
                                    ===============         ================

                                  For the Six Months       For the Six Months
                                  Ended June 30, 2001      Ended June 30, 2000

Net income                          $       252,958         $        302,631
                                    ===============         ================

Partnership's share of income       $       110,619         $        132,342
                                    ===============         ================



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

ICON Aircraft 24846, LLC

     In 2000, the  Partnership  and two  affiliates,  L.P. Seven and ICON Income
Fund  Eight B L.P.  ("Fund  Eight B") formed  ICON  Aircraft  24846,  LLC ("ICON
Aircraft")  for the purpose of acquiring  an  investment  in an aircraft  with a
purchase price of $44,515,416,  which was funded with cash and non-recourse debt
assumed in the purchase  price.  This aircraft is subject to an operating  lease
with Scandinavian Airlines System. The Partnership has a 2% interest,  with L.P.
Seven  and  Fund  Eight  B  having  2%  and  96%  interests,  respectively.  The
Partnership accounts for its investment under the equity method of accounting.

     Information  as to the financial  position and results of operations of the
joint  venture as of and for the six months  ended June 30,  2001 is  summarized
below:

                                             June 30, 2001
                                             -------------

Assets                                      $    43,113,975
                                            ===============

Liabilities                                 $    40,602,464
                                            ===============

Equity                                      $     2,511,511
                                            ===============

Partnership's share of equity               $        50,230
                                            ===============

                                           For the Six Months
                                          Ended June 30, 2001

Net income                                  $       254,046
                                            ===============

Partnership's share of net income           $         5,081
                                            ===============

ICON Cheyenne LLC

     In 2000, the  Partnership  and three  affiliates,  L.P. Six, L.P. Seven and
Fund Eight B formed  ICON  Cheyenne  LLC ("ICON  Cheyenne")  for the  purpose of
acquiring  a  portfolio  of  lease  investments.   The  purchase  price  totaled
$29,705,716  and was  funded  with  cash  and  non-recourse  debt  assumed.  The
Partnership, L.P. Six, L.P. Seven and Fund Eight B received a 1%, 1%, 10.31% and
87.69% interest,  respectively,  in ICON Cheyenne.  The Partnership accounts for
this investment under the equity method of accounting.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

     Information  as to the financial  position and results of operations of the
joint  venture as of and for the six months  ended June 30,  2001 is  summarized
below:

                                                        June 30, 2001
                                                        -------------

 Assets                                                $    26,577,444
                                                       ===============

 Liabilities                                           $    14,555,068
                                                       ===============

 Equity                                                $    12,022,376
                                                       ===============

 Partnership's share of equity                         $       120,217
                                                       ===============

                                                     For the Six Months
                                                     Ended June 30, 2001

 Net income                                            $       621,225
                                                       ===============

 Partnership's share of net income                     $         6,212
                                                       ===============


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                                  June 30, 2001

Item 2. General  Partner's  Discussion  and Analysis of Financial  Condition and
Results of Operations

Results of Operations for the Three Months Ended June 30, 2001 and 2000

     Revenues for the three months ended June 30, 2001 and 2000 were  $4,612,803
and $3,724,307  representing  an increase of $888,496.  This increase in revenue
resulted  primarily  from a 2001 gain on sale of an investment  in  unguaranteed
residual value of equipment of $1,219,910, which was offset in part by decreases
in finance  income of  $207,412  and rental  income of $63,322.  Finance  income
decreased as a result of a lower  average  lease  investment  portfolio in 2001.
Rental  income  decreased  as a result of slightly  lower lease rates in 2001 as
compared to 2000.

     Expenses for the three months ended June 30, 2001 and 2000 were  $3,165,748
and  $3,700,838,  representing a decrease of $535,090.  The decrease in expenses
resulted primarily from decreases in interest expense of $370,165,  amortization
of initial  direct  costs of $234,208 and  provision  for bad debts of $200,000.
These  decreases were partially  offset by increases in depreciation of $47,656,
management  fees -  General  Partner  of  $140,888  and  administrative  expense
reimbursements - General Partner of $55,310. Interest expense decreased due to a
decrease in the average  debt  outstanding  from 2000 to 2001.  Amortization  of
initial  direct  costs  decreased  due to a decline in the  average  size of the
finance  lease  portfolio.  The decrease in the  provision for bad debts was the
result of determinations  made of the level of reserves required during the 2000
and 2001 periods. Depreciation expense increased as a result of a higher average
investment  in operating  leases in the 2001 period.  Management  fees - General
Partner and  administrative  expense  reimbursements - General Partner increased
due to the  management  of a higher  level of rental  streams  from the combined
finance lease,  operating  lease and investment in  unguaranteed  residual value
portfolios.

     Net income for the three months ended June 30, 2001 and 2000 was $1,447,055
and  $23,469,   respectively.  The  net  income  per  weighted  average  limited
partnership unit was $1.92 and $.03 for the 2001 and 2000 periods, respectively.

Results of Operations for the Six Months Ended June 30, 2001 and 2000

     Revenues  for the six months  ended June 30, 2001 and 2000 were  $7,505,671
and $7,422,784,  representing  an increase of $82,887.  This increase in revenue
resulted  primarily  from a gain on sale of an  investment  in the  unguaranteed
residual  value of  equipment  of  $1,219,910,  which  was  offset  in part by a
decrease in finance  income of $249,496 and rental  income of $794,003.  Finance
income  decreased as a result of a lower average lease  investment  portfolio in
2001. Rental income decreased as a result of the expiration of an aircraft lease
in the fourth  quarter of 2000,  with the release of the aircraft  commencing in
the second quarter of 2001 for a four year term.



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

     Expenses  for the six months  ended June 30, 2001 and 2000 were  $6,057,076
and  $7,222,959,  representing  a decrease  of  $1,165,883.  Expenses  decreased
primarily  due to a decrease in interest  expense of $772,046,  depreciation  of
$276,549, amortization of initial direct costs of $312,127 and provision for bad
debts of  $200,000.  These  decreases  were  partially  offset by  increased  in
management  fees -  General  Partner  of  $218,566  and  administrative  expense
reimbursement - General Partner of $85,797.  Interest expense decreased due to a
decrease in average debt outstanding from 2000 to 2001.  Depreciation  decreased
as a result of the off-lease aircraft in the first quarter of 2001. Amortization
of initial  direct costs  decreased  due to a decline in the average size of the
finance lease portfolio.  The decrease in provision for bad debts was the result
of  determinations  made of the level of reserves required during the applicable
periods.   Management  fees  -  General  Partner  and   administrative   expense
reimbursements  - General  Partner  increased due to the  management of a higher
level of rental  streams from the combined  finance lease,  operating  lease and
investment in unguaranteed residual value portfolios.

     Net income for the six months  ended June 30, 2001 and 2000 was  $1,448,595
and  $199,825,  respectively.  The  net  income  per  weighted  average  limited
partnership unit was $1.92 and $.29 for the 2001 and 2000 periods, respectively.

Liquidity and Capital Resources

     The Partnership's primary source of funds for the six months ended June 30,
2001 was cash provided by  operations  of  $3,446,395  and proceeds from sale of
unguaranteed residual value of $2,549,252.  The Partnership's primary sources of
funds for the six months ended June 30, 2000 were capital  contributions  net of
offering expenses, of $13,650,531 and cash provided by operations of $5,867,235.
Funds  provided  for the six  months  ended  June  30,  2001  were  used to fund
scheduled  debt  payments and cash  distributions.  Funds  provided in 2000 were
utilized  to  purchase  equipment  subject to lease and to fund  scheduled  debt
payments and cash distributions. The Partnership intends to continue to purchase
equipment  subject  to lease and fund  cash  distributions  utilizing  cash from
operations and borrowings.

     Cash  distributions  to limited  partners for the six months ended June 30,
2001 and 2000,  which were paid  monthly,  totaled  $4,013,132  and  $3,610,012,
respectively.

     As of June 30,  2001 there were no known  trends or  demands,  commitments,
events  or  uncertainties,  which  are  likely  to have any  material  effect on
liquidity.  As cash is realized from operations and additional  borrowings,  the
Partnership  will continue to invest in equipment leases and financings where it
deems it to be  prudent  while  retaining  sufficient  cash to meet its  reserve
requirements and recurring obligations.

Item 3.  Qualitative and Quantitative Disclosures About Market Risk

     The  Partnership is exposed to certain market risks,  including  changes in
interest rates. The Partnership  believes its exposure to other market risks are
insignificant to both its financial position and results of operations.

     The  Partnership  manages its interest  rate risk by  obtaining  fixed rate
debt. The fixed rate debt service  obligation  streams are generally  matched by
fixed  rate  lease  receivable  streams  generated  by the  Partnership's  lease
investments.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

     The  Partnership  borrows funds under a floating rate line of credit and is
therefore  exposed to interest  rate risk until the floating rate line of credit
is repaid.  The Partnership's  borrowings under the floating rate line of credit
as of June 30, 2001 was $3,437,818. The Partnership believes the risk associated
with rising interest rates under this line is not significant.



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)


PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
June 30, 2001.



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)



                                   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 thereunto duly authorized.

                                     ICON Income Fund Eight A L.P.
                                     File No. 333-54011 (Registrant)
                                     By its General Partner,
                                     ICON Capital Corp.




      August 10, 2001                /s/ Thomas W. Martin
-----------------------------        -------------------------------------------
               Date                  Thomas W. Martin
                                     Executive Vice President
                                     (Principal financial and accounting officer
                                     of the General Partner of the Registrant)