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


                                    FORM 10-Q/A



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

For the period ended                        September 30, 1998
                     -----------------------------------------------------------

[    ]  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
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(State or other jurisdiction of             (IRS Employer Identification Number)
incorporation or organization)


              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)

                                  Balance Sheet

                               September 30, 1998

                                   (Unaudited)


          Assets

Cash                                                            $     2,000
                                                                -----------

Total assets                                                    $     2,000
                                                                ===========

          Partners' Equity

Commitments and Contingencies

Partners' equity
   General Partner                                              $     1,000
   Limited partner                                                    1,000
                                                                -----------

Total partners' equity                                          $     2,000
                                                                ===========



















See accompanying notes to unaudited financial statements.


<PAGE>


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

                    Statement of Changes in Partners' Equity

              For the Period from July 9, 1997 (date of inception)
                              to September 30, 1998

                                   (Unaudited)



                                                      Limited   General
                                                      Partner   Partner   Total

Initial partners' capital contribution - May 6, 1998   $1,000   $1,000   $2,000
                                                       ------   ------   ------

Balance at September 30, 1998 ......................   $1,000   $1,000   $2,000
                                                       ======   ======   ======






























See accompanying notes to unaudited financial statements.


<PAGE>


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

                             Statement of Cash Flows

              For the Period from July 9, 1997 (date of inception)
                              to September 30, 1998

                                   (Unaudited)



Cash flows from financing activities:

    Initial limited and General Partner capital contribuitons   $2,000
                                                                ------

    Net cash provided by financing activities ...............    2,000
                                                                ------

Net increase in cash ........................................    2,000

Cash at beginning of period .................................     --

Cash at end of period .......................................   $2,000
                                                                ======
























See accompanying notes to unaudited financial statements.


<PAGE>


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

                     Notes to Unaudited Financial Statements

                               September 30, 1998


1.     The Partnership

       ICON Income Fund Eight A L.P. (the "Partnership"),  was formed on July 9,
1997 as a  Delaware  Limited  Partnership.  The  initial  capitalization  of the
Partnership was $2,000.  The Partnership  will continue until December 31, 2017,
unless terminated sooner. The Partnership  conducted no business operations from
its inception through September 30, 1998. The Partnership began offering limited
partnership  units on a "best efforts" basis to the general public on October 5,
1998 and as of October 13, 1998  subscriptions  had been  received,  and held in
escrow, for 12,000 units at $100 per unit, or $1,200,000.  The Partnership broke
escrow and commenced business  operations on October 13, 1998. As of October 31,
1998 the  Partnership  raised  $3,438,115  in  equity.  On October  30,1998  the
Partnership leased equipment with an initial cost of $931,031 to 1 lessee.  With
the funds raised, the Partnership  intends to acquire various types of equipment
and to lease such equipment to third parties and, to a lesser  degree,  to enter
into secured financing  transactions.  The General Partner of the Partnership is
ICON Capital Corp.  (the "General  Partner"),  a  Connecticut  corporation.  The
General  Partner  will  acquire  the  assets  and  manage  the  business  of the
Partnership.

2.     Capital Contribution

       The General Partner has made an initial  capital  contribution of $1,000,
and the original  limited  partner has made an initial  capital  contribution of
$1,000 to the Partnership.

3.     Commitment and Contingencies

       The  Partnership  has not applied for an advance ruling from the Internal
Revenue  Service;  however,  in the opinion of counsel the  Partnership  will be
classified as a Partnership and not as an association  taxable for U.S.  Federal
income tax purposes.  In the absence of a ruling, there cannot be assurance that
the Partnership will not constitute an association taxable as a corporation.

4.  Year 2000

     The Partnership relies on computer  information systems for its transaction
processing  and for general data  processing.  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,  the program 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 parties 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

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
September 30, 1998.



<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.





   February 18, 1999                 /s/Kevin F. Redmond
----------------------               -------------------------------------------
         Date                        Kevin F. Redmond
                                     Vice President and Chief Financial Officer
                                     (Principal financial and account officer of
                                      the General Partner of the Registrant)