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 quarterly period ended                 March 31, 2004
                              --------------------------------------------------

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

for the transition per 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)


                   100 Fifth Avenue, New York, New York 10011
--------------------------------------------------------------------------------
  (Address of principal executive offices)                            (Zip code)


                                 (212) 418-4700
--------------------------------------------------------------------------------
               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

Indicate  by check mark  whether  the  registrant  is an  accelerated  filer (as
defined in Rule 12b-2 of the Exchange Act) [ ] Yes [X] No

<PAGE>

PART I - FINANCIAL INFORMATION
------------------------------
Item 1.  Financial Statements
-----------------------------

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

                      Condensed Consolidated Balance Sheets

<TABLE>
<CAPTION>


                                                            (unaudited)
                                                              March 31,       December 31,
                                                                2004              2003
                                                                ----              ----

         Assets
         ------

<S>                                                     <C>                <C>
Cash and cash equivalents                               $         217,463  $         52,101
                                                        -----------------  ----------------

Investment in finance leases
   Minimum rents receivable                                     6,573,854        10,827,643
   Estimated unguaranteed residual values                      25,070,358        26,686,729
   Initial direct costs, net                                      205,343           248,472
   Unearned income                                             (3,063,490)       (3,697,612)
   Allowance for doubtful accounts                               (228,721)         (228,721)
                                                        -----------------  ----------------
                                                               28,557,344        33,836,511
                                                        -----------------  ----------------

Investment in operating leases
   Equipment, at cost                                          10,765,766        10,765,766
   Accumulated depreciation                                    (2,455,029)       (2,202,024)
                                                        -----------------   ----------------
                                                                8,310,737         8,563,742
                                                        -----------------   ---------------

Equipment held for lease or sale, net                           2,259,010         2,505,332

Investments in unguaranteed residual values                     1,997,000         1,997,000

Investment in option                                              419,672             -

Investments in unconsolidated joint ventures                    1,550,100           693,023

Due from affiliates, net                                          295,386           295,386

Other assets, net                                                  69,478           130,257
                                                        -----------------  ----------------

Total assets                                            $      43,676,190  $     48,073,352
                                                        =================  ================


         Liabilities and Partners' Equity
         --------------------------------

Notes payable - non-recourse                            $      14,624,410  $     19,174,180
Note payable - recourse                                         5,424,547         4,184,547
Security deposits and other                                       442,391           731,628
Due to General Partner                                            612,865               -
Due to affiliates, net                                            271,972           236,822
Minority interests in joint venture                               145,024           141,232
                                                        -----------------  ----------------
                                                               21,521,209        24,468,409
                                                        -----------------  ----------------
Commitments and Contingencies

Partners' equity (deficiency)
   General Partner                                               (428,331)         (414,398)
   Limited partners (741,787.02 and 742,308.87
     units outstanding,
      $100 per unit original issue price)                      22,583,312        24,019,341
                                                        -----------------  ----------------

   Total partners' equity                                      22,154,981        23,604,943
                                                        -----------------  ----------------

Total liabilities and partners' equity                  $      43,676,190  $     48,073,352
                                                        =================  ================
</TABLE>

See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

                 Condensed Consolidated Statements of Operations

                      For the Three Months Ended March 31,

                                   (unaudited)

                                                         2004          2003
                                                         ----          ----


Revenues
Rental income                                    $      360,000    $ 1,574,463
Finance income                                          634,122        723,883
Gain from investment in unguaranteed residual values     37,065           -
Net (loss) gain on sales of equipment                    (3,421)       391,620
(Loss) income from investments in
     unconsolidated joint ventures                      (20,155)        11,147
Interest income and other                                10,745             10
                                                  -------------    -----------

   Total revenues                                     1,018,356      2,701,123
                                                  -------------    -----------

Expenses
   Interest                                             398,740      1,167,480
   Depreciation                                         499,327      1,191,989
   Management fees - General Partner                    290,283        402,482
   Administrative expense reimbursements -
    General Partner                                     101,971        157,993
   Amortization of initial direct costs                  43,129         41,699
   General and administrative                            67,596        266,495
   Minority interest expense                              3,792          3,561
                                                  -------------    -----------

   Total expenses                                     1,404,838      3,231,699
                                                  -------------    ------------

Net loss                                          $    (386,482)   $  (530,576)
                                                  =============    ===========

Net loss allocable to:
   Limited Partners                               $    (382,617)   $  (525,270)
   General Partner                                       (3,865)        (5,306)
                                                  -------------    -----------

                                                  $    (386,482)   $  (530,576)
                                                  =============    ===========

Weighted average number of limited
   partnership units outstanding                        741,757        742,958
                                                  =============    ===========

Net loss per weighted average
   limited partnership unit                       $       (0.52)   $      (.71)
                                                  =============    ============




See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

         Condensed Consolidated Statement of Changes in Partners' Equity

                    For the Three Months Ended March 31, 2004

                                   (unaudited)


<TABLE>
<CAPTION>


                                   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 January 1, 2004                                         $    24,019,341  $   (414,398) $   23,604,943

Cash distributions to partners        $  1.28       $  -                  (946,980)      (10,068)       (957,048)

Limited partnership units
   redeemed (521.85 units)                                                (106,432)          -          (106,432)

Net loss                                                                  (382,617)       (3,865)       (386,482)
                                                                   ---------------  ------------  --------------


Balance at March 31, 2004                                          $    22,583,312  $   (428,331) $   22,154,981
                                                                   ===============  ============  ==============


</TABLE>







See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

                 Condensed Consolidated Statements of Cash Flows

                      For the Three Months Ended March 31,

                                   (unaudited)


<TABLE>
<CAPTION>

                                                                            2004            2003
                                                                            ----            ----

<S>                                                                   <C>             <C>
Cash flows from operating activities:
   Net loss                                                           $   (386,482)   $   (530,576)
                                                                      ------------    ------------
   Adjustments to reconcile net loss to
     net cash used in operating activities:
       Rental income paid directly to lender by lessee                    (360,000)     (1,574,463)
       Finance income portion of receivables paid directly
         to lenders by lessees                                            (536,904)       (647,752)
       Depreciation                                                        499,327       1,191,989
       Interest expense on non-recourse financing paid
         directly to lenders by lessees                                    326,460         967,175
       Amortization of initial direct costs                                 43,129          41,699
       Minority interest expense                                             3,792           3,561
       Gain from investment in unguaranteed residual values                (37,065)            -
       Loss (income) from investments in
         unconsolidated joint ventures                                      20,155         (11,147)
       Net loss (gain) on sales of equipment                                 3,421        (391,620)
       Changes in operating assets and liabilities:
         Collection of principal - non-financed receivables                 89,723         252,342
         Other assets                                                          -           266,517
         Security deposits and other                                      (259,842)     (1,127,538)
         Due to/from General Partner and affiliates, net                    63,936         145,667
                                                                      ------------    ------------

         Total adjustments                                                (143,868)       (883,570)
                                                                      ------------    ------------

       Net cash used in operating activities                              (530,350)     (1,414,146)
                                                                      ------------    ------------

Cash flows from investing activities:
   Proceeds from the sales of equipment                                  1,154,187         807,620
   Proceeds from sale of investment in unguaranteed residual values         37,065         393,186
   Distributions received from unconsolidated joint ventures               327,940         318,413
   Investment in joint venture                                          (1,000,000)           -
                                                                      ------------    ------------

       Net cash provided by investing activities                           519,192       1,519,219
                                                                      ------------    ------------

Cash flows from financing activities:
   Proceeds from note payable - non-recourse                                  -          3,684,718
   Proceeds from note payable - recourse                                  1,240,000          -
   Repayments of notes payable - non-recourse                                 -           (173,297)
   Repayments of notes payable - recourse                                     -         (2,246,324)
   Cash distributions to partners                                         (957,048)     (2,016,489)
   Redemption of limited partnership units                                (106,432)         (2,658)
                                                                      ------------    ------------

       Net cash provided by (used in) financing activities                 176,520        (754,050)
                                                                      ------------    ------------

Net increase (decrease) in cash and cash equivalents                       165,362        (648,977)

Cash and cash equivalents at beginning of the period                        52,101         819,928
                                                                      ------------    ------------

Cash and cash equivalents at end of the period                        $    217,463    $    170,951
                                                                      ============    ============


</TABLE>



                                                        (continued on next page)
<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 three  months  ended March 31, 2004 and 2003,  non-cash  activities
included the following:

<TABLE>
<CAPTION>


                                                               2004          2003
                                                               ----          ----

<S>                                                        <C>             <C>
Principal and interest on direct
   finance receivables paid directly to lenders by lessees $  4,516,230    $ 5,289,897

Rental income assigned - operating lease receivables
   paid directly to lenders by lessees                          360,000      1,574,463
Principal and interest on non-recourse financing paid
   directly to lenders by lessees                            (4,876,230)    (6,864,360)
                                                           ------------    -----------

                                                           $      -        $      -
                                                           ============    ===========

</TABLE>


<TABLE>
<CAPTION>

                                                                2004            2003
                                                                ----            ----

<S>                                                        <C>             <C>
Interest on non-recourse financing
   paid directly to lenders by lessees                     $    326,460    $   967,175
Other interest paid                                              72,280        200,305
                                                           ------------    -----------

Total interest expense                                     $    398,740    $ 1,167,480
                                                           ============    ===========

</TABLE>








See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

              Notes to Condensed Consolidated Financial Statements

                                 March 31, 2004

                                   (unaudited)

1.   Basis of Presentation

     The condensed 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  condensed  consolidated
financial  statements  should  be  read in  conjunction  with  the  consolidated
financial  statements and notes included in the Partnership's 2003 Annual Report
on Form 10-K.

2.   Related Party Transactions

     Fees and other  expenses paid or accrued by the  Partnership to the General
Partner or its  affiliates  for the three  months  ended March 31, 2004 and 2003
were as follows:

                                2004             2003
                                ----             ----

Management fees            $    290,283   $     402,482    Charged to Operations
Administrative expense
  reimbursements                101,971         157,993    Charged to Operations
                           ------------   ------------

Total                      $    392,254   $     560,475
                           ============   =============

     As a result of the General  Partner's  review of its results of  operations
for its fiscal year ended March 31, 2004 ,  administrative  expenses incurred by
the General  Partner on behalf of the  Partnership of $55,000 were identified as
having been incurred by the General  Partner in the quarter  ended  December 31,
2003.  Accordingly,  this amount was subsequently  charged to the Partnership in
the quarter ended March 31, 2004.

     For the quarter ended March 31, 2004, the  Partnership  had a receivable of
$295,386  due  from   affiliates,   primarily   resulting   from  its  share  of
distributions  and  rental  payments  received  by  affiliates  on behalf of the
Partnership.  The  Partnership  also  had a  payable  of  $271,972  due  to  the
affiliates for rental payments received on behalf of the affiliates.

     For the quarter ended March 31, 2004, the  Partnership had a net payable of
$612,865 to the General Partner for acquisition,  management, and administrative
expense reimbursement.

3.   Joint Ventures

     The  Partnership  and its affiliates  formed five joint ventures  discussed
below for the purpose of acquiring and managing various assets.  The Partnership
and its affiliates have identical  investment  objectives and participate on the
same  terms and  conditions.  The  Partnership  has a right of first  refusal to
purchase the equipment,  on a pro-rata basis, if any of the affiliates desire to
sell their interests in the equipment.

     Consolidated Venture

     The joint venture  described  below is majority  owned and is  consolidated
with the Partnership.

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

              Notes to Condensed Consolidated Financial Statements

                                 March 31, 2004

     ICON/Boardman Facility LLC
     --------------------------

     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
Facility LLC ("ICON BF") for the purpose of acquiring a lease of a coal handling
facility with Portland General Electric,  a utility company.  The purchase price
totaled  $27,421,810  and was  funded  with  cash  and  non-recourse  debt.  The
Partnership's  financial  statements  include 100% of the assets and liabilities
and 100% of the revenues and expenses of ICON BF. L.P. Six's  (0.5025%) and L.P.
Seven's (0.5025%) interests in ICON BF have been reflected as minority interests
in joint  ventures on the  condensed  consolidated  balance  sheets and minority
interest  expense on the condensed  consolidated  statements of operations.  The
outstanding non-recourse debt at March 31, 2004 was $3,573,324. The non-recourse
debt associated with this equipment was refinanced on May 6, 2004 at an interest
rate of 3.65% maturing January 23, 2010.

Unconsolidated Joint Ventures

     The four  joint  ventures  described  below are less than 50% owned and are
accounted for following the equity method,  whereby the  Partnership's  original
investment was recorded at cost and is adjusted by its share of earnings, losses
and distributions.

     ICON/AIC Trust
     --------------

     In 1999,  ICON/AIC  Trust  ("AIC  Trust")  was  formed to own and  manage a
portfolio of leases in England.  The  Partnership,  L.P. Six and L.P.  Seven own
43.73%, 25.51% and 30.76% interests in AIC Trust, respectively.  The Partnership
accounts for its investment in AIC Trust under the equity method of accounting.

     On December 28, 2001, AIC Trust sold its remaining  leases,  subject to the
related debt, at a loss, for a note receivable of  (Pound)2,575,000  ($3,744,822
based upon the  exchange  rate at  December  31,  2001)  which is payable in six
installments  through  June  2004.  The  first two  installments  on the note of
(Pound)475,000 each were collected in 2002, and the third and fourth installment
on the note of  (Pound)450,000  and  (Pound)425,000  were collected in the first
quarter 2003. As of March 31, 2004, the remaining  amount due is  (Pound)375,000
($666,209  based upon the exchange rate at March 31, 2004),  as the  Partnership
collected (Pound)375,000 in the quarter.
<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

     Information  as to the unaudited  results of its  operations  for the three
months ended March 31, 2004 and 2003 is summarized below:


                                           Three Months Ended Three Months Ended
                                             March 31, 2004     March 31, 2003
                                             --------------     --------------

Net income                                  $         4,652    $         11,051
                                            ===============    ================

Partnership's share of
  net income                                $         2,034    $          4,833
                                            ===============    ================

Distributions                               $       683,603    $        722,005
                                            ===============    ================

Partnership's share of distributions        $       298,940    $        315,733
                                            ===============    ================

     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  24846") for the purpose of  acquiring  an  investment  in a 767-300 ER
aircraft  originally  leased  to  Scandinavian  Airline  Systems  ("SAS")  for a
purchase  price of  $44,515,416.  The  purchase  price was  funded  with cash of
$2,241,371 and the assumption of non-recourse debt in the amount of $42,274,045.
The lenders have a security  interest in the aircraft and an  assignment  of the
rental  payments  under the lease.  The lease with SAS expired in March 2003, at
which time the balance of the non-recourse  debt  outstanding was  approximately
$34,500,000.  The Partnership has been making contributions toward interest only
payments on the  outstanding  non-recourse  debt,  during the remarketing of the
aircraft by the General Partner.  The  Partnership,  L.P. Seven and Fund Eight B
have ownership interests of 2.0%, 2.0% and 96.0%, respectively, in ICON Aircraft
24846.

     Information  as to the unaudited  results of its  operations  for the three
months ended March 31, 2004 and 2003 is summarized below:

                                          Three Months Ended  Three Months Ended
                                             March 31, 2004      March 31, 2003
                                             --------------      --------------

Net (loss) income                           $      (958,936)   $        187,359
                                            ===============    ================

Partnership's share of net (loss) income    $       (19,179)   $          3,747
                                            ===============    ===============

Contributions                               $       290,557    $        -
                                            ===============    ===============

Partnership's share of contributions        $         5,811    $        -
                                            ===============    ===============

<PAGE>


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

        Notes to Condensed Consolidated Financial Statements - Continued

     ICON Cheyenne LLC
     -----------------

     In December  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 leases for an  aggregate  purchase  price of
$29,705,716,  which was paid for with cash of $11,401,151  and the assumption of
non-recourse  debt with an unaffiliated  third party lender of $18,304,565.  The
debt is structured to be amortized by the application to the debt of rentals due
under the various leases.  The leases expire on various dates through  September
2006.  The  Partnership,  L.P.  Seven,  L.P. Six and Fund Eight B have ownership
interests of 1.0%, 10.31%, 1.0% and 87.69%, respectively,  in ICON Cheyenne. The
outstanding non-recourse debt balance at March 31, 2004 was $1,081,435.

     Information  as to the unaudited  results of its  operations  for the three
months ended March 31, 2004 and 2003 is summarized below:

                                          Three Months Ended  Three Months Ended
                                             March 31, 2004      March 31, 2003
                                             --------------      --------------

Net (loss) income                           $      (301,068)    $        256,681
                                            ===============     ================

Partnership's share of net (loss) income    $        (3,010)    $          2,567
                                            ===============     ================

Distributions                               $     2,900,000     $        268,045
                                            ===============     ================

Partnership's share of distributions        $        29,000     $          2,680
                                            ===============     ================

     ICON Aircraft 46837, LLC
     -------------------------

     During March 2004, the Partnership  and an affiliate,  ICON Income Fund Ten
LLC ("Fund Ten") formed ICON Aircraft 46837, LLC ("ICON Aircraft 46837") for the
purpose of acquiring  and  managing a McDonnell  Douglas  DC-10-30F  aircraft on
lease with  Federal  Express  through  March  2007.  The  purchase  price of the
aircraft  totaled  $21,250,753,  which was funded with cash of  $3,566,226,  the
assumption  of other  liabilities  of  $12,500,  and  non-recourse  debt with an
unaffiliated  third party lenders of $17,672,027.  The debt has an interest rate
of 4% and matures in March 2007.  The  lenders  have a security  interest in the
aircraft and have been assigned the rental payments under the lease.  Legal fees
of $36,050 were also paid and  capitalized  as part of the cost of the aircraft.
The  Partnership  and Fund Ten  have  ownership  interest  of 28.6%  and  71.4%,
respectively.

     The  Partnership  also  invested  an  additional  $10,000  for an option to
acquire  from  Fund  Ten  61.4%  of its  share in ICON  Aircraft  46837.  If the
Partnership  exercises  this option,  the  Partnership  will have acquired a 90%
interest in ICON Aircraft 46837.  The exercise price of the option is $2,130,604
and expires on September 30, 2009.

     The Partnership paid a total of $573,770 in acquisition fees to the General
Partner  relating to this  transaction  which  includes a fee of $409,672 on the
option which was charged in accordance with the partnership agreement.

4.   Equipment sales

     The Partnership sold its remaining  interest in equipment that was on lease
to Rental  Service Inc.  The leases with Rental  Services,  Inc.  expired in the
quarter, at which time the Partnership had residual interest in the equipment of
$1,170,400  on an equity  investment  of  $573,694.  The  lessee  purchased  the
equipment for $1,166,979  resulting in a book loss of $3,421.

<PAGE>

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

                                 March 31, 2004

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

     Forward-Looking  Information - The following discussion and analysis should
be read in  conjunction  with the audited  financial  statements and notes dated
December  31, 2003  included in the  Partnership's  annual  report on Form 10-K.
Certain   statements   within  this  document  may  constitute   forward-looking
statements made pursuant to the safe harbor provision of the Private  Securities
Litigation  Reform Act of 1995. These statements are identified by words such as
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and similar  expressions.  This information may involve risks and  uncertainties
that could cause actual results to differ  materially  from the  forward-looking
statements. Although the Partnership believes that the expectations reflected in
such  forward-looking  statements  are  based on  reasonable  assumptions,  such
statements  are  subject  to risks and  uncertainties  that could  cause  actual
results to differ materially from those projected.

     Accounting  Policy -  Investment  in Option - The  Partnership  carries its
investment  in an option to acquire  additional  ownership  interest  in a joint
venture at cost,  which is equal to or less than  market  value,  subject to the
Partnership's  policy relating to  impairments.  Gain or loss will be recognized
upon the sale or disposition of the investment.

Results of Operations for the Quarter Ended March 31, 2004 and 2003

     Revenues  for the  quarter  ending  March 31, 2004  ("2004  Quarter")  were
$1,018,356,  representing a decrease of $1,682,767 from the quarter ending March
31, 2003 ("2003 Quarter"). Revenues decreased primarily from decreases in rental
income of $1,214,463,  gain on sale of equipment of $395,041,  finance income of
$89,761, and income from investment in unconsolidated joint ventures of $31,302.

     Rental income  decreased  primarily from the termination of the leases with
Boeing  Connexion  and  Sky  Airlines  in the  third  quarter  2003,  due to the
equipment  being  turned  over to the lender of the  non-recourse  debt that was
associated with the equipment.  The Partnership did not realize a gain from sale
of equipment in comparison to the 2003 Quarter,  as the booked residual value of
the  equipment  sold in 2004 was much  greater  than that sold in 2003.  Finance
income reduced due to the maturing of leases. The Partnership experienced a loss
from its  investment  in  unconsolidated  joint  ventures  due  primarily to its
investment in ICON Aircraft 24846,  which returned a net loss of $19,179.  These
decreases were partially offset by gain from investment in unguaranteed residual
values of $37,065.  The  Partnership in the  corresponding  quarter of 2003, was
recovering its cost of investment in unguaranteed residual values,  therefore no
gain or loss was recognized.

     Expenses for the 2004 Quarter were  $1,404,838,  representing a decrease of
$1,826,861 from the 2003 Quarter. Expenses decreased primarily from decreases in
interest   expense  of  $768,740,   depreciation   of   $692,662,   general  and
administrative  expense  of  $198,899,  management  fees -  General  Partner  of
$112,199, and administrative expense reimbursement - General Partner of $56,022.
Interest expense decreased primarily from the relinquishment of the non-recourse
debt associated with the Boeing  Connexion and Sky Airlines  transactions in the
third  quarter  2003.  Depreciation  expense  also  reduced  primarily  from the
termination  of leases  with  Boeing  Connexion  and Sky  Airlines.  General and
administrative  expense and management fees - General Partner reduced due to the
reduction in the level of activities of the Partnership's operation.

     Net  loss  for the  quarter  2004  and  2003  was  $386,482  and  $530,576,
respectively.  The net loss per weighted  average limited  partnership  unit was
$0.52 and $0.71 for the 2004  Quarter and 2003  Quarter,  respectively.  The net
loss was stable due to  compensating  factors.  Reduction in revenue was off-set
with  reduction in expenses.  Primarily,  rental income  reduction is associated
with  reduction in operating  leases,  which also resulted in less  depreciation
expense.

<PAGE>

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

                                 March 31, 2004

Liquidity and Capital Resources

     The  Partnership's  primary  sources of  liquidity in the 2004 Quarter were
proceeds  from a recourse  note payable of  $1,240,000,  proceeds  from sales of
equipment  of  $1,154,187,  proceeds  from sale of  investment  of  unguaranteed
residual values of $37,065, and distributions received from unconsolidated joint
ventures of $327,940  offset by cash used in operating  activities  of $530,350,
distributions  to partners  aggregated  $957,048,  and the Partnership  invested
$1,000,000 in a joint venture and an option.  As a result of this activity,  the
Partnership's liquidity increased over the corresponding quarter March 31, 2003,
as cash used in  operating  and  financing  activities  reduced by $883,796  and
$930,570, respectively.

     The Partnership's  investment in a joint venture,  with an option agreement
attached, was made in order to progressively fulfill the Partnership's objective
of investing a minimum  percentage  of capital  contribution  as outlined in the
Partnership's prospectus.

     The  Partnership   refinanced  a  non-recourse  debt  associated  with  the
equipment on lease to Portland  General Electric on May 6, 2004. The amount that
was  outstanding  at the time of refinancing  was  $3,573,324.  The  Partnership
received  $7,618,918  from this  refinancing,  which it  intends  to  utilize in
repaying  its  recourse  debt  of  $5,424,547   and  retain  the  remainder  for
operational  expenses.  The  interest  rate is  3.65%  and the  secured  debt is
schedule to mature January 23, 2010. The Partnership  will be repaying this debt
with future rental payments from Portland General Electric.

     From time to time the Partnership will invest in industries,  equipment, or
geopolitical  regions that may be subject to outside  influences that may affect
the  Partnership's  investments.  While these  factors are  considered  when the
investments are made, unforeseen events such as those that occurred on September
11, 2001 can have  far-reaching  and  unpredictable  adverse  consequences.  The
following is a discussion of some assets that may fall into this category.

     Aircraft: The Partnership is the lessor of two (2) Boeing 737 aircraft. The
value of the aircraft is subject to the  fluctuations  of the airline  industry,
which are greatly influenced by a number of factors  including,  but not limited
to, the global economy, fuel prices, political instability,  terrorist activity,
and epidemics such as SARS.

     In May 2002, the Partnership  entered into a $17,500,000  joint and several
line of credit  agreement  shared with L.P. Seven and Fund Eight A (the "Initial
Funds"),  with Comerica Bank as lender.  Under the terms of the  agreement,  the
Partnership  may borrow at a rate equal to the  Comerica  Bank base rate plus 1%
(together,  5.00% at March 31,  2004) and all  borrowings  are to be jointly and
severally collateralized by the present values of rents receivable and equipment
owned by all of the  Initial  Funds  sharing  in the joint  line of  credit.  On
December 12, 2002,  the agreement  was amended to admit Fund Nine,  collectively
along  with  the  Initial  Funds  (the  "Funds"),  as  a  borrower  sharing  the
$17,500,000 joint line of credit agreement.

     The Funds have entered into a Contribution  Agreement,  dated as of May 30,
2002, as amended  December 12, 2002,  pursuant to which the Funds have agreed to
restrictions on the amount and the terms of their  respective  borrowings  under
the line of credit in order to  minimize  the risk that a Fund would not be able
to repay its allocable  portion of the outstanding  revolving loan obligation at
any time,  including  restrictions on any Fund borrowing in excess of the lesser
of (A) an amount each Fund could  reasonably  expect to repay in one year out of
its projected  free cash flow, or (B) the greater of (i) the Borrowing  Base (as
defined in the line of credit  agreement) as applied to such Fund,  and (ii) 50%
of the net worth of such Fund. The Contribution  Agreement provides that, in the
event a Fund pays an amount under the agreement in excess of its allocable share
of the obligation  under the agreement  whether by reason of an Event of Default
or otherwise,  the other Funds will immediately  make a contribution  payment to
such Fund in such amount that the  aggregate  amount paid by each Fund  reflects
its allocable share of the aggregate obligations under the agreement.

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

                                 March 31, 2004

     The Funds'  obligations to each other under the Contribution  Agreement are
collateralized by a subordinate lien on the assets of each  participating  Fund.
The line of credit was extended to expire  December  31,  2004.  As of March 31,
2004,  there were borrowings of $5,424,547 by the Partnership  under the line of
credit.  Aggregate  borrowing  by all Funds  under the line of credit  agreement
aggregated $14,039,986 on March 31, 2004.

     Cash  distributions  to limited  partners for the 2004 Quarter and the 2003
Quarter, which were paid monthly, totaled $946,980 and $1,996,320, respectively.

     As of  March  31,  2004,  except  as  noted  above,  and to the best of our
knowledge,  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. We do not consider the impact of inflation to be material
in the analysis of our overall operations.

Item 3.  Qualitative and Quantitative Disclosures About Market Risk

     The  Partnership is exposed to certain market risks,  including  changes in
interest rates and the demand for equipment (and the related residuals) owned by
the Partnership and its investors.

     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.

     Additionally,  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  aggregate  borrowings  under the
floating rate line of credit as of March 31, 2004 was  $5,424,547 as compared to
$4,184,547 at December 31, 2003. The  Partnership  believes the risk  associated
with rising interest rates under this line is not significant.

     The  Partnership  manages its  exposure to equipment  and residual  risk by
monitoring  the market and maximizing  re-marketing  proceeds  received  through
re-lease or sale of equipment.

Item 4.    Controls and Procedures

     The Partnership  carried out an evaluation,  under the supervision and with
the  participation  of  management  of ICON  Capital  Corp.,  the Manager of the
Partnership,  including the Chief Executive Officer and the Principal  Financial
Officer,  of the  effectiveness of the design and operation of the Partnership's
disclosure  controls and  procedures as of the end of the period covered by this
report  pursuant  to  the  Securities  Exchange  Act of  1934.  Based  upon  the
evaluation,  the Chief  Executive  Officer and the Principal  Financial  Officer
concluded  that  the  Partnership's  disclosure  controls  and  procedures  were
effective.

     There were no significant  changes in the  Partnership's  internal  control
over  financial  reporting  during the  Partnership's  first  quarter  that have
materially  affected,  or are likely to  materially  affect,  the  Partnership's
internal control over financial reporting.

<PAGE>

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

                                 March 31, 2004

PART II - OTHER INFORMATION
---------------------------

Item 1- Legal Proceedings
-------------------------

     The  Company,  from  time-to-time,  in the  ordinary  course  of  business,
commences  legal actions when  necessary to protect or enforce the rights of the
Partnership. We are not a defendant party to any litigation and are not aware of
any pending or threatened litigation against the Partnership.

Item 6 - Exhibits and Reports on Form 8-K
-----------------------------------------

(b) Reports on Form 8K

     None

(c) Exhibits

32.1 Certification of Chairman and Chief Executive Officer.

32.2 Certification  of Executive  Vice  President  and  Principal  Financial and
     Accounting Officer.

33.1 Certification of Chairman and Chief Executive Officer pursuant to 18 U.S.C.
     (Section)1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
     of 2002.

33.2 Certification  of Executive  Vice  President  and  Principal  Financial and
     Accounting Officer pursuant to 18 U.S.C. (Section)1350, as adopted pursuant
     to Section 906 of the Sarbanes-Oxley Act of 2002.
<PAGE>

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

                                 March 31, 2004



                                   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.




      May 17, 2004      /s/ Thomas W. Martin
--------------------    ------------------------------------------
          Date          Thomas W. Martin
                        Executive Vice President
                        (Principal Financial and Accounting Officer
                        of the General Partner of the Registrant)

<PAGE>

Exhibit 32.1

Principal  Executive  Officer  Certification  Pursuant  to  Section  302  of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

                              Certifications - 10-Q
                              ---------------------

I, Beaufort J.B. Clarke, certify that:

1.   I have  reviewed  this  quarterly  report on Form 10-Q of ICON  Income Fund
     Eight A L.P.;

2.   Based on my knowledge,  this  quarterly  report does not contain any untrue
     statements of a material fact or omit to state a material fact necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based  on my  knowledge,  the  financial  statements  and  other  financial
     information  included  in this  quarterly  report,  fairly  present  in all
     material respects the financial  condition,  results of operations and cash
     flows of the  registrant  as of, and for,  the  periods  presented  in this
     quarterly report;

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

     a)   designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure  that  material  information  relating  to the
          registrant,  including its consolidated subsidiaries, is made known to
          us by others within those entities,  particularly during the period in
          which this quarterly report is being prepared;

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and procedures and presented in this quarterly  report our conclusions
          about the  effectiveness of the disclosure  controls and procedures as
          of the end of the period  covered by this  quarterly  report  based on
          such evaluation; and

     c)   presented  in  this  quarterly   report  our  conclusions   about  the
          effectiveness  of the disclosure  controls and procedures based on our
          evaluation as of the Evaluation Date;

     d)   disclosed  in this  report  any  change in the  registrant's  internal
          control over financial reporting that occurred during the registrant's
          most  recent  fiscal  quarter  that  has  materially  affected,  or is
          reasonably  likely to materially  affect,  the  registrant's  internal
          control over financial reporting; and

5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  registrant's  auditors  and the board of  directors  of the  Corporate
     Manager (or persons performing the equivalent function):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect  the  Partnership  ability to record,  process,  summarize  and
          report financial information and

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  registrant's  internal
          controls over financial reporting.

Dated:  May 17, 2004

/s/ Beaufort J.B. Clarke
-----------------------------
Beaufort J. B. Clarke
Chairman and Chief Executive Officer
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.

<PAGE>

Exhibit 32.2

Principal  Executive  Officer  Certification  Pursuant  to  Section  302  of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

                              Certifications - 10-Q
                              ---------------------

I, Thomas W. Martin, certify that:

1.   I have  reviewed  this  quarterly  report on Form 10-Q of ICON  Income Fund
     Eight A L.P.;

2.   Based on my knowledge,  this  quarterly  report does not contain any untrue
     statements of a material fact or omit to state a material fact necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based  on my  knowledge,  the  financial  statements  and  other  financial
     information  included  in this  quarterly  report,  fairly  present  in all
     material respects the financial  condition,  results of operations and cash
     flows of the  registrant  as of, and for,  the  periods  presented  in this
     quarterly report;

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

     a)   designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure  that  material  information  relating  to the
          registrant,  including its consolidated subsidiaries, is made known to
          us by others within those entities,  particularly during the period in
          which this quarterly report is being prepared;

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and procedures and presented in this quarterly  report our conclusions
          about the  effectiveness of the disclosure  controls and procedures as
          of the end of the period  covered by this  quarterly  report  based on
          such evaluation; and

     c)   presented  in  this  quarterly   report  our  conclusions   about  the
          effectiveness  of the disclosure  controls and procedures based on our
          evaluation as of the Evaluation Date;

     d)   disclosed  in this  report  any  change in the  registrant's  internal
          control over financial reporting that occurred during the registrant's
          most  recent  fiscal  quarter  that  has  materially  affected,  or is
          reasonably  likely to materially  affect,  the  registrant's  internal
          control over financial reporting; and

5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  registrant's  auditors  and the board of  directors  of the  Corporate
     Manager (or persons performing the equivalent function):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect  the  Partnership  ability to record,  process,  summarize  and
          report financial information and

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  registrant's  internal
          controls over financial reporting.

Dated:  May 17, 2004

/s/ Thomas W. Martin
----------------------------------------
Thomas W. Martin
Executive Vice President
(Principal Financial and Accounting Officer)
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.

<PAGE>

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

                                 March 31, 2004

EXHIBIT 33.1

     I,  Beaufort  J.B.  Clarke,  Chairman and Chief  Executive  Officer of ICON
Capital  Corp,  the sole  General  Partner  of ICON  Income  Fund  Eight A L.P.,
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)  the Quarterly  Report on Form 10-Q for the period ended March 31, 2004 (the
     "Quarterly  Report") which this statement  accompanies  fully complies with
     the  requirements  of Section 13(a) of the Securities  Exchange Act of 1934
     (15 U.S.C. 78m) and

(2)  information  contained in the  Quarterly  Report  fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Income Fund Eight A L.P.

Dated:  May 17, 2004




/s/ Beaufort J.B. Clarke
------------------------------------------------------
Beaufort J.B. Clarke
Chairman and Chief Executive Officer
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.

<PAGE>

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

                                 March 31, 2004


EXHIBIT 33.2

     I, Thomas W. Martin,  Executive  Vice  President  (Principal  Financial and
Accounting  Officer) of ICON  Capital  Corp,  the sole  General  Partner of ICON
Income Fund Eight A L.P., certify, pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:

(1)  the Quarterly  Report on Form 10-Q for the period ended March 31, 2004 (the
     "Quarterly  Report") which this statement  accompanies  fully complies with
     the  requirements  of Section 13(a) of the Securities  Exchange Act of 1934
     (15 U.S.C. 78m) and

(2)  information  contained in the  Quarterly  Report  fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Income Fund Eight A L.P.

Dated:  May 17, 2004




/s/ Thomas W. Martin
-------------------------------------------------------
Thomas W. Martin
Executive Vice President (Principal
Financial and Accounting Officer)
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.