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, 1999
                     -----------------------------------------------------------

[ ] 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)


              600 Mamaroneck Avenue, Harrison, New York 10528-1632
--------------------------------------------------------------------------------
(Address of principal executive offices)                            (Zip code)


                                 (914) 698-0600
--------------------------------------------------------------------------------
               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,
                                                                    1999           1998

          Assets

<S>                                                            <C>             <C>
Cash .......................................................   $  1,967,264    $  2,283,067
                                                               ------------    ------------

Investment in finance leases
    Minimum rents receivable ...............................     69,876,420      42,719,705
    Estimated unguaranteed residual values .................     40,908,545      14,931,068
    Initial direct costs ...................................      2,341,495       1,413,816
    Unearned income ........................................    (29,233,696)    (14,262,735)
    Allowance for doubtful accounts ........................       (385,000)           --
                                                               ------------    ------------

                                                                 83,507,764      44,801,854

Investment in estimated unguaranteed residual value ........      1,150,000            --
                                                               ------------    ------------

Accounts receivable from General Partner and affiliates, net        233,883            --
                                                               ------------    ------------

Other assets ...............................................        143,126          44,658
                                                               ------------    ------------

Total assets ...............................................   $ 87,002,037    $ 47,129,579
                                                               ============    ============
</TABLE>


                                                       (continued on next page)


<PAGE>


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

                     Consolidated Balance Sheets (continued)

                                   (unaudited)

<TABLE>

                                                             June 30,      December 31,
                                                               1999            1998

Liabilities and Partners' Equity

<S>                                                       <C>             <C>
Notes payable - non-recourse ..........................   $ 51,111,388    $ 28,758,019
Note payable - line of credit .........................        600,000       5,000,000
Accounts payable - equipment ..........................      2,044,419            --
Accounts payable to General Partner and affiliates, net           --         1,232,922
Security deposits, deferred credits and other payables         651,462         172,918
Minority interest in consolidated joint venture .......        113,183         170,880
                                                          ------------    ------------

                                                            54,520,452      35,334,739

Commitments and Contingencies

Partners' equity (deficiency)
    General Partner ...................................         (7,538)            618
    Limited partners (383,817.47 and 136,786.33
      units outstanding, $100 per unit original
      issue price) ....................................     32,489,123      11,794,222
                                                          ------------    ------------

      Total partners' equity ..........................     32,481,585      11,794,840
                                                          ------------    ------------

Total liabilities and partners' equity ................   $ 87,002,037    $ 47,129,579
                                                          ============    ============

</TABLE>












See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations

                                   (unaudited)
<TABLE>

                                                            For the Three     For the Six
                                                            Months Ended      Months Ended
                                                            June 30, 1999     June 30, 1999
                                                            -------------     -------------

Revenues

<S>                                                          <C>                <C>
   Finance income ........................................   $2,346,330         $3,246,522
   Interest income and other .............................       26,541             55,042
                                                             ----------         ----------

   Total revenues ........................................    2,372,871          3,301,564
                                                             ----------         ----------

Expenses

   Interest ..............................................    1,105,184          1,598,971
   Provision for bad debts ...............................      385,000            385,000
   Management fees - General Partner .....................      111,796            376,174
   Administrative expense reimbursements - General Partner       56,641            149,672
   Amortization of initial direct costs ..................      287,778            342,502
   General and administrative ............................       49,594             60,676
   Minority interest expense in consolidated joint venture        4,673             10,497
                                                             ----------         ----------

   Total expenses ........................................    2,000,666          2,923,492
                                                             ----------         ----------

Net income ...............................................   $  372,205         $  378,072
                                                             ==========         ==========

Net income allocable to:
   Limited partners ......................................   $  368,483         $  374,291
   General Partner .......................................        3,722              3,781
                                                             ----------         ----------

                                                             $  372,205         $  378,072
                                                             ==========         ==========

Weighted average number of limited
   partnership units outstanding .........................      325,087            263,898
                                                             ==========         ==========

Net income per weighted average
   limited partnership unit ..............................   $     1.13         $     1.42
                                                             ==========         ==========

</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, 1999 and
             for the Period from July 9, 1997 (date of inception) to
                                December 31, 1998

                                   (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>
Initial Partners'
   capital contribution
   May 6, 1998                                                     $     1,000  $  1,000  $     2,000

Refund of initial
   limited partners'
   capital contribution                                                 (1,000)     -          (1,000)

Proceeds from issuance
   of limited partnership
   units (136,786.33 units)                                         13,678,633      -      13,678,633

Sales and
   offering expenses                                                (1,846,616)     -      (1,846,616)

Cash distributions
   to partners                        $   .40     $   .28              (64,728)     (654)     (65,382)

Net income                                                              26,933       272       27,205
                                                                   -----------  --------  -----------

Balance at
   December 31, 1998                                                11,794,222       618   11,794,840

Proceeds from issuance
   of limited partnership
   units (247,031.14 units)                                         24,703,114       -     24,703,114

Sales and
   offering expenses                                                (3,201,103)      -     (3,201,103)

Cash distributions
   to partners                        $  3.06     $  1.42           (1,181,401)  (11,937)  (1,193,338)

Net income                                                             374,291     3,781      378,072
                                                                   -----------  --------  -----------

Balance at
   June 30, 1999                                                   $32,489,123  $ (7,538) $32,481,585
                                                                   ===========  ========  ===========

</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, 1999

                                   (unaudited)
<TABLE>

Cash flows from operating activities:
<S>                                                                     <C>
   Net income .......................................................   $    378,072
                                                                        ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Provision for bad debts .......................................        385,000
      Finance income portion of receivables paid directly
        to lenders by lessees .......................................     (2,406,575)
      Interest expense on non-recourse financing paid
        directly by lessees .........................................      1,521,971
      Amortization of initial direct costs ..........................        342,502
      Change in operating assets and liabilities:
         Collection of principal  - non-financed receivables ........        589,861
         Miscellaneous receivables and other assets .................        (98,468)
         Accounts receivable from General Partner and affiliates, net       (233,883)
         Security deposits, deferred credits and other payables .....        478,544
         Accounts payable to General Partner and affiliates, net ....     (1,232,922)
         Minority interest in consolidated joint venture ............        (57,697)
         Other, net .................................................         27,350
                                                                        ------------

           Total adjustments ........................................       (684,317)

        Net cash used by operating activities .......................       (306,245)
                                                                        ------------

Cash flows from investing activities:
   Equipment and receivables purchased ..............................    (19,194,280)
   Initial direct costs .............................................     (1,270,181)

         Net cash used in investing activities ......................    (20,464,461)
                                                                        ------------

Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses ..     21,502,011
   Net proceeds received from non-recourse borrowings ...............      4,546,230
   Proceeds from note payable - line of credit ......................        600,000
   Payments on note payable - line of credit ........................     (5,000,000)
   Cash distributions to partners ...................................     (1,193,338)
                                                                        ------------

         Net cash provided by financing activities ..................     20,454,903
                                                                        ------------

Net decrease in cash ................................................       (315,803)

Cash at beginning of period .........................................      2,283,067

Cash at end of period ...............................................   $  1,967,264
                                                                        ============

</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, 1999,  non-cash  activities included the
following:

Fair value of equipment and receivables
   purchased for debt and payables ....             $(24,303,461)
Non-recourse notes payable assumed in
   purchase price .....................               22,259,042
Accounts payable - equipment ..........                2,044,419

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............                9,071,510
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................               (9,071,510)
                                                    ------------
                                                    $        --
                                                    ============

      Interest   expense  of  $1,598,971   consisted  of  interest   expense  on
non-recourse  financing  paid directly to lenders by lessees of  $1,521,971  and
interest on note payable - line of credit of $77,000.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                                  June 30, 1999

                                   (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 generally accepted accounting
principles  have  been  condensed  or  omitted  pursuant  to such SEC  rules and
regulations.  Management believes that the disclosures made are adequate to make
the information  represented 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 1998
Annual Report on Form 10-K. The  Partnership  commenced  business  operations on
October  14,  1998 and as a  result  a  comparative  consolidated  statement  of
operations  and a  comparative  consolidated  statement  of cash  flows  are not
presented.

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,  1999  were as
follows:

Underwriting commissions       $      494,062           Charged to Equity
Organization and offering             730,792           Charged to Equity
Acquisition fees                    1,270,181           Capitalized
Management fees                       376,174           Charged to Operations
Administrative expense
  reimbursements                      149,672           Charged to Operations
                               --------------
Total                          $    3,020,881
                               ==============

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

3.    Investments in Joint Ventures

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

      In December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding L.L.C. ("ICON BF"), for the purpose of acquiring a



<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

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." Simultaneously with the acquisition of the Portland
General Electric lease by ICON BF, a portion of the rent receivable in excess of
the senior debt  payments was acquired by L.P. Six from ICON BF for  $3,801,108.
No gain or loss was recognized on this transaction.

      On March 30, 1999, ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.

4.    Financial Reporting for the Period July 9, 1997 to December 31, 1997

      The  Partnership  was  formed on July 9,  1997.  There  was no  reportable
activity for the  Partnership  for the period July 9, 1997 through  December 31,
1997. The Partnership's initial capital contribution was made on May 6, 1998 and
the Partnership commenced business operations on October 14, 1998.



<PAGE>


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

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

      The  Partnership,  was  formed  on July  9,  1997  as a  Delaware  limited
partnership.  The Partnership's maximum offering is $75,000,000. The Partnership
commenced  business  operations on its initial  closing date,  October 14, 1998,
with  the  admission  of  12,000  limited  partnership  units  at $100  per unit
representing  $1,200,000 of capital contributions.  Between October 15, 1998 and
December 31, 1998,  124,786.33 units were admitted  representing  $12,478,633 of
capital  contributions.  Between  January 1, 1999 and June 30, 1999,  247,031.14
additional units were admitted representing  $24,703,114 of capital contribution
bringing the total admission to 383,817.47 units totaling $38,381,747 in capital
contributions.

Results of Operations for the Three Months Ended June 30, 1999

      For the  three  months  ended  June 30,  1999 the  Partnership  leased  or
financed additional  equipment with an initial cost of $3,521,824.  The weighted
average initial  transaction term for such  acquisitions was 57 months.  At June
30, 1999, the weighted average  remaining  transaction term of the portfolio was
52 months.

      Revenues for the three months ended June 30, 1999 were $2,372,871.

      Expenses for the three months ended June 30, 1999 were $2,000,666.

      Net income for the three months ended June 30, 1999 was  $372,205. The net
income per weighted average limited partnership unit outstanding was $1.13.

Results of Operations for the Six Months Ended June 30, 1999

      For the six months ended June 30, 1999 the Partnership  leased or financed
additional  equipment with an initial cost of $42,345,369.  The weighted average
initial  transaction term for such acquisitions was 46 months. At June 30, 1999,
the weighted average remaining transaction term of the portfolio was 52 months.

      Revenues for the six months ended June 30, 1999 were $3,301,564.

      Expenses for the six months ended June 30, 1999 were $2,923,492.

      Net income for the six months  ended June 30,  1999 was  $378,072. The net
income per weighted average limited partnership unit outstanding was $1.42.

Liquidity and Capital Resources

      The  Partnership's  primary sources of funds for the six months ended June
30, 1999 were capital  contributions,  net of offering expenses, of $21,502,011,
net proceeds from  non-recourse  borrowings of $4,546,230 and proceeds from note
payable - line of credit of $600,000.  These funds along with borrowings assumed
on equipment purchases of $24,303,461 were used to purchase or finance leases


<PAGE>


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

costing $42,345,369, to make payments on borrowings and fund cash distributions.
The  Partnership  intends  to  continue  to  purchase  equipment  and fund  cash
distributions utilizing funds from capital contributions,  cash from operations,
additional borrowings and, when available, cash from equipment sales.

      Cash  distributions  to limited partners for the six months ended June 30,
1999,  which  were  paid  monthly,  totaled  $1,181,401  of which  $374,291  was
investment income and $807,110 was a return of capital.  The monthly  annualized
cash  distribution  rate to  limited  partners  was  10.75%  of which  3.41% was
investment  income  and 7.34%  was a return  of  capital.  The  limited  partner
distribution per weighted average unit outstanding for the six months ended June
30, 1999 was $4.48, of which $1.42 was investment  income and $3.06 was a return
of capital, respectively.

      The  Partnership  and an  affiliate,  ICON Cash Flow  Partners L. P. Seven
("L.P.  Seven") entered into a joint line of credit  agreement (the  "Facility")
with a lender in December 1998. The maximum amount  available under the Facility
is $5,000,000. The Facility is secured by eligible receivables and residuals and
bears  interest at the rate of Prime plus one half percent.  On May 28, 1999 the
Facility was amended and restated removing the Partnership as co-borrower on the
Facility.  The  Partnership  entered  into a new line of credit  agreement  (the
"facility")  with a lender on May 28, 1999. The maximum amount  available  under
the facility is $5,000,000. The maximum amount available under the facility will
be  extended  to  $15,000,000  as the  Partnership's  eligible  receivables  and
residuals  increase.  The  facility  is  secured  by  eligible  receivables  and
residuals and bears interest at the rate of prime plus one half percent. At June
30, 1999 the Partnership had $600,000 outstanding under the facility.

      In December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("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." Simultaneously with the acquisition of
the Portland General Electric lease by ICON BF, a portion of the rent receivable
in excess of the senior debt  payments was acquired by L.P. Six from ICON BF for
$3,801,108. No gain or loss was recognized on this transaction.

      On March 30, 1999, ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.

      As of June 30, 1999 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 the  continued  offering,  operations,  or
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.




<PAGE>


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

Year 2000 Issue

      The Year 2000 issue arose  because many  existing  computer  programs have
been written using two digits rather than four to define the applicable year. As
a result,  programs could interpret dates ending in "00" as the year 1900 rather
than the year  2000.  In  certain  cases,  such  errors  could  result in system
failures  or  miscalculations   that  disrupt  the  operation  of  the  affected
businesses.

      The Partnership uses computer  information systems provided by the General
Partner and has no computer information systems of its own. The software related
to the General  Partner's primary computer  information  systems are provided by
third party vendors.  The General Partner has formally  communicated  with these
vendors and has received  assurance that their programs are Year 2000 compliant.
In addition,  the General Partner has gathered  information  about the Year 2000
readiness of  significant  vendors and  third-party  servicers  and continues to
monitor  developments  in this area.  All of the  General  Partner's  peripheral
computer  technologies,  such as its  network  operating  system and third party
software  applications,  including  payroll  and  electronic  banking  have been
evaluated and have been found to be Year 2000 compliant.  The ultimate impact of
the Year 2000  issue on the  Partnership  will  depend to a great  extent on the
manner in which the issue is addressed by the Partnership's lessees. Each of the
Partnership's  lessees will have a material  self interest in resolving any Year
2000 issue, however, non-compliance on the part of a lessee could result in lost
or  delayed  revenues  to the  Partnership.  The  effect  of  this  risk  to the
Partnership is not determinable.

      The General  Partner is  responsible  for costs relating to the assessment
and  development of its Year 2000  compliance  remediation  plan, as well as the
testing  of the  hardware  and  software  owned  or  licensed  for its  personal
computers.  The General  Partner's  costs  incurred to date and expected  future
costs are not material.


<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

A Form 8-K was filed by the Partnership during the quarter ended June 30, 1999.



<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 12, 1999                     /s/ Patricia A. Walsh
---------------                     ---------------------------------------
      Date                          Patricia A. Walsh
                                    Vice President and Controller
                                    (Principal financial and account officer
                                    of the General Partner of the Registrant)