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               March 31, 2002
                         -------------------------------------------------------

[  ]  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 Identification Number)
incorporation or organization)


                   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
<PAGE>


PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                           Consolidated Balance Sheets
                                   (unaudited)

                                                     March 31,     December 31,
                                                      2002            2001
                                                      ----            ----
         Assets

Cash and cash equivalents                        $   1,206,832    $   3,213,445
                                                 -------------    -------------

Investment in finance leases
   Minimum rents receivable                         21,720,364       27,530,587
   Estimated unguaranteed residual values           32,985,468       32,985,468
   Initial direct costs                                699,842          780,194
   Unearned income                                  (9,283,648)     (10,522,087)
   Allowance for doubtful accounts                    (585,000)        (585,000)
                                                 -------------    -------------
                                                    45,537,026       50,189,162

Investment in operating leases
   Equipment, at cost                               52,734,532       52,734,532
   Accumulated depreciation                         (6,990,122)      (5,969,663)
                                                 -------------    -------------
                                                    45,744,410       46,764,869

Investments in unguaranteed residual values          4,254,925        4,284,947
                                                 -------------    -------------

Investments in joint ventures                        1,462,949        1,870,740
                                                 -------------    -------------

Other assets                                         1,885,065        1,450,918
                                                 -------------    -------------

Total assets                                     $ 100,091,207    $ 107,774,081
                                                 =============    =============

   Liabilities and Partners' Equity

Notes payable, non-recourse                      $  52,136,993    $  57,687,654
Note payable - line of credit                        1,661,582        1,819,912
Security deposits and other payables                 1,405,895        1,044,468
Accounts payable - General Partner
  and affiliates                                       103,008             --
Minority interests in joint venture                    116,578          113,238
                                                 -------------    -------------

                                                    55,424,056       60,665,272
Partners' equity (deficiency)
   General Partner                                    (205,899)        (181,482)
   Limited partners (745,863.89 units
     outstanding, $100 per unit
     original issue price)                          44,873,050       47,290,291
                                                 -------------    -------------

   Total partners' equity                           44,667,151       47,108,809
                                                 -------------    -------------

Total liabilities and partners' equity           $ 100,091,207    $ 107,774,081
                                                 =============    =============

See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations

                      For the Three Months Ended March 31,

                                   (unaudited)

                                                     2002           2001
                                                     ----           ----

Revenues
Rental income                                    $ 1,780,308    $   778,382
Finance income                                     1,238,439      2,014,251
Income from investment in joint ventures              27,755         62,719
Interest income and other                             27,603         37,516
                                                 -----------    -----------

   Total revenues                                  3,074,105      2,892,868
                                                 -----------    -----------

Expenses
   Interest                                        1,344,108      1,491,837
   Depreciation                                    1,020,459        316,881
   Management fees - General Partner                 598,236        498,903
   Administrative expense reimbursements
    General Partner                                  264,248        199,899
   Amortization of initial direct costs               80,352        222,358
   General and administrative                        181,371        156,787
   Minority interest expense in consolidated
    joint venture                                      3,340          4,663
                                                 -----------    -----------

   Total expenses                                  3,492,114      2,891,328
                                                 -----------    -----------

Net (loss) income                                $  (418,009)   $     1,540
                                                 ===========    ===========

Net (loss) income allocable to:
   Limited partners                              $  (413,828)   $     1,525
   General Partner                                    (4,181)            15
                                                 -----------    -----------

                                                 $  (418,009)   $     1,540
                                                 ===========    ===========

Weighted average number of limited
   partnership units outstanding                     746,378        746,686
                                                 ===========    ===========

Net (loss) income per weighted average
   limited partnership unit                      $      (.56)   $      --
                                                 ===========    ===========


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 Three Months Ended March 31, 2002 and
                        the Year Ended December 31, 2001

                                   (unaudited)

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

Balance at
<S>                              <C>      <C>       <C>            <C>         <C>
   December 31, 2000                               $ 55,393,843   $ (100,150) $ 55,293,693

Sales and offering expenses

Cash distributions to partners  $ 10.75   $  -       (8,022,337)     (81,039)   (8,103,376)

Limited partnership units
   Redeemed (880 units)                                 (52,192)          -        (52,192)

Net loss                                                (29,023)        (293)      (29,316)
                                                   ------------   ----------  ------------

Balance at
   December 31, 2001                                 47,290,291     (181,482)   47,108,809

Cash distributions
   to partners                 $2.69     $  -        (2,003,413)     (20,236)   (2,023,649)

Net loss                                               (413,828)      (4,181)     (418,009)
                                                   ------------   ----------  ------------

Balance at
   March 31, 2002                                  $ 44,873,050   $ (205,899) $ 44,667,151
                                                   =============  ==========  ============
</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 ThreeMonths Ended March 31,

                                   (unaudited)

                                                       2002            2001
                                                       ----            ----
Cash flows from operating activities:
   Net (loss) income                               $   (418,009)   $     1,540
                                                   ------------    -----------
   Adjustments to reconcile net income to
     net cash (used in) provided by
     operating activities:
     Finance income portion of receivables
       paid directly to lenders by lessees           (1,045,589)    (2,199,782)
     Rental income paid directly to lender
      by lessee                                      (1,655,877)      (664,320)
     Interest expense on non-recourse
       financing paid directly by lessees             1,242,144      1,146,020
     Amortization of initial direct costs                80,352        222,358
     Minority interest expense                            3,340          4,663
     Income from investments in joint venture           (27,755)       (62,719)
     Depreciation                                     1,020,459        316,881
     Change in operating assets and liabilities:
       Non-financed receivables                         480,445      1,976,964
       Other assets                                    (434,147)        85,034
       Security deposits, deferred credits
         and other payables                             361,427       (569,415)
       Accounts payable - General Partner
         and affiliates                                 103,008        233,556
       Other                                                -          380,560
                                                   ------------    -----------

         Total adjustments                              127,807        869,800
                                                   ------------    -----------

       Net cash (used in) provided by
         operating activities                          (290,202)       871,340
                                                   ------------    -----------

Cash flows from investing activities:
   Distribution from investment in
     joint venture                                      435,546            -
   Proceeds from sale of investment of
     unguaranteed residuals                              30,022            -
                                                   ------------    -----------

       Net cash provided by investing activities        465,568            -
                                                   ------------    -----------






<PAGE>


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

                Consolidated Statement of Cash Flows (Continued)

                      For the Three Months Ended March 31,

                                   (unaudited)

                                                        2002            2001
                                                        ----            ----

Cash flows from financing activities:
   Cash distributions to partners                    (2,023,649)    (2,026,434)
   Repayments of notes payable - line of credit        (158,330)      (407,637)
   Repayments of notes payable, non-recourse               -          (362,175)
   Redeemed units                                          -           (11,354)
                                                   ------------    -----------

       Net cash used in financing activities         (2,181,979)    (2,807,600)
                                                   ------------    -----------

Net decrease in cash and cash equivalents            (2,006,613)    (1,936,260)

Cash and cash equivalents at beginning of quarter     3,213,445      3,205,892
                                                   ------------    -----------

Cash and cash equivalents at end of quarter        $  1,206,832    $ 1,269,632
                                                   ============    ===========













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 three months ended March 31, 2002 and 2001, non-cash activities
included the following:

                                                   2002             2001
                                                   ----             ----

Principal and interest on direct
   finance receivables paid directly to
   lenders by lessees                        $   5,136,928    $   5,519,906

Rental income assigned - operating
   lease receivables                             1,655,877          664,320

Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees                                   (6,792,805)      (6,184,226)
                                             -------------    -------------

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

     Interest  expense of $1,344,108  and  $1,491,837 for the three months ended
March 31, 2002 and 2001 consisted of interest expense on non-recourse  financing
paid  directly  to lenders by lessees of  $1,242,144  and  $1,146,020  and other
interest of $101,964 and $345,817, respectively.



<PAGE>


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

              Notes to Consolidated Financial Statements

1.   Basis of Presentation

     The consolidated financial statements of ICON Income Fund Eight A L.P. (the
"Partnership")  have been prepared  pursuant to the rules and regulations of the
Securities  and  Exchange   Commission  (the  "SEC")  and,  in  the  opinion  of
management,  include  all  adjustments  (consisting  only  of  normal  recurring
accruals)  necessary  for a fair  statement  of income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
to such SEC rules and regulations. Management believes that the disclosures made
are adequate to make the information  presented not misleading.  The results for
the interim  period are not  necessarily  indicative of the results for the full
year. These consolidated financial statements should be read in conjunction with
the consolidated  financial  statements and notes included in the  Partnership's
2001 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, 2002 and 2001
were as follows:

                                2002         2001
                                ----         ----

  Management fees            $ 598,236   $ 498,903   Charged to Operations
  Administrative expense
    reimbursements             264,248     199,899   Charged to Operations
                             ---------   ---------

  Total                      $ 862,484   $ 698,802
                             =========   =========

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

3.   Investment in Joint Ventures

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

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

     ICON Boardman Funding L.L.C.

     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 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, Series C, L.P. Six, and L.P. Seven received a 98.5%, .5%,
..5% and .5% interest, respectively, in ICON BF. In



<PAGE>


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

              Notes to Consolidated Financial Statements-continued

     September  2001, ICON BF acquired Series C's interest in ICON BF, at a cost
of  $56,370,  which  represented  Series C's basis in the joint  venture and was
funded by the  Partnership,  L.P. Six and L.P.  Seven in  accordance  with their
remaining interests in ICON BF. The revised ownership interests are now 98.995%,
..5025%, and .5025% for the Partnership,  L.P. Six, and L.P. Seven, respectively.
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 and
L.P. Seven's  interests in ICON BF have been reflected as minority  interests in
joint ventures on the consolidated  balance sheets and minority interest expense
on the consolidated statements of operations.

     Portland  General  Electric  ("PGE") is a wholly owned  subsidiary of Enron
Corporation   ("Enron"),   which   recently  filed  for  Chapter  11  bankruptcy
protection.  PGE has not filed for  bankruptcy.  While  Enron  owns all of PGE's
outstanding  common stock, PGE has its own legal entity,  owns its assets and is
responsible for its own day-to-day  operations.  PGE continues to make its lease
payments and is current through May 2002.

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

     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 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  installment on the note was
collected  in  January  2002.  As of March 31,  2002,  the gross  amount  due is
(pound)£2,100,000  ($2,911,580  on  a  discounted  basis  based  upon  the
exchange rate at March 31, 2002).



<PAGE>


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

              Notes to Consolidated Financial Statements-continued

     Information as to the unaudited financial position of AIC Trust as of March
31,  2002 and  December  31, 2001 and its  results of  operations  for the three
months ended March 31, 2002 and 2001 is summarized below:

                                          March 31, 2002    December 31, 2001
                                          --------------    -----------------

  Assets                                  $  2,948,354       $   3,849,439
                                          ============       =============

  Liabilities                             $     57,447       $       -
                                          ============       =============

  Equity                                  $  2,890,907       $   3,849,439
                                          ============       =============

  Partnership's share of equity          $   1,264,193       $   1,683,360
                                         =============       =============

                                       Three Months Ended   Three Months Ended
                                         March 31, 2002       March 31, 2001
                                         --------------       --------------

  Net income                             $      37,457       $     131,431
                                         =============       =============

  Partnership's share of net income      $      16,379       $      57,475
                                         =============       =============

  Distributions                          $     995,989       $        -
                                         =============       =============

  Partnerships share of distributions    $     435,546       $        -
                                         =============       =============

     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 an aircraft
leased to a commercial  airline for a purchase price of  $44,515,416,  which was
funded with cash of $2,241,371 and non-recourse  debt of $42,274,045.  The rents
and the aircraft have been  assigned to the  non-recourse  lender.  The lease is
scheduled to expire in March 2003, at which time the balance of the non-recourse
debt outstanding is scheduled to be approximately $34,500,000.  The Partnership,
L.P.  Seven and Fund Eight B have  ownership  interests  of 2.0%,  2.0% and 96%,
respectively,   in  ICON  Aircraft  24846.  The  Partnership  accounts  for  its
investment under the equity method of accounting.



<PAGE>


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

              Notes to Consolidated Financial Statements-continued

     Information as to the unaudited  financial  position of ICON Aircraft as of
March 31, 2002 and December 31, 2001 and its results of operations for the three
months ended March 31, 2002 and 2001 is summarized below:

                                        March 31, 2002      December 31, 2001
                                        --------------      -----------------

 Assets                                $     41,284,791      $    41,952,008
                                       ================      ===============

 Liabilities                           $     38,090,534      $    38,945,109
                                       ================      ===============

 Equity                                $      3,194,257      $     3,006,899
                                       ================      ===============

 Partnership's share of equity         $         63,885      $        60,138
                                       ================      ===============

                                       Three Months Ended   Three Months Ended
                                        March 31, 2002        March 31, 2001
                                        --------------        --------------

 Net income                            $        187,358      $       118,868
                                       ================      ===============

 Partnership's share of net income     $          3,747      $         2,377
                                       ================      ===============

     ICON Cheyenne LLC

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

     Information as to the unaudited  financial  position of ICON Cheyenne as of
March 31, 2002 and December 31, 2001 and its results of operations for the three
months ended March 31, 2002 and 2001 is summarized below:

                                      March 31, 2002     December 31, 2001
                                      --------------     -----------------

 Assets                              $     23,100,496     $    23,869,671
                                     ================     ===============

 Liabilities                         $      9,613,438     $    11,145,506
                                     ================     ===============

 Equity                              $     13,487,058     $    12,724,165
                                     ================     ===============

 Partnership's share of equity       $        134,871     $       127,242
                                     ================     ===============

                                    Three Months Ended  Three Months Ended
                                      March 31, 2002      March 31, 2001
                                      --------------      --------------

 Net income                          $        762,893     $       286,784
                                     ================     ===============

 Partnership's share of net income   $          7,629     $         2,867
                                     ================     ===============


<PAGE>


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

                                 March 31, 2002

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

     ICON Income  Fund Eight A L.P.  (the  "Partnership")  was formed on July 9,
1997 as a Delaware limited partnership.  The Partnership's  maximum offering was
$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 May 17, 2000, the date of the Partnership's  final closing,
737,965.04  additional units were admitted  representing  $73,796,504 of capital
contributions   bringing  the  total  admission  to  749,965.04  units  totaling
$74,996,504  in capital  contributions.  In 2000 and 2001,  a total of  4,101.15
units were redeemed.  No redemptions occurred during the quarter ended March 31,
2002. Total units  outstanding at both March 31, 2002 and December 31, 2001 were
745,863.89.

Results of Operations for the 2002 Quarter Ended March 31, 2002 and 2001

     For the  three  months  ended  March  31,  2002  quarterly  and  2001,  the
Partnership did not lease or finance any additional equipment.

     Revenue  increased by $181,237,  from $2,892,868 in the quarter ended March
31, 2001 ("2001  Quarter")  to  $3,074,105  in the Quarter  ended March 31, 2002
("2002 Quarter"). The increase in revenue resulted primarily from an increase in
rental income of $1,001,926 due principally to approximately  $650,000 of rental
income  generated by the lease of a Boeing 737-400  aircraft which was off-lease
during the 2001 Quarter. In addition,  as the result of the restructuring of the
finance  leases of two  737-200 HK  aircraft  in October  2001,  the leases were
reclassified  as  operating  leases.  These  leases  generated  an  aggregate of
$360,000 in rental income in the 2002 Quarter.

     This increase in rental income was partially offset by decreases in finance
income of  $775,812,  income from  investment  in joint  ventures of $34,964 and
interest  income and other of $9,913.  Finance  income  decreased due to (i) the
reclassification during the fourth quarter or 2001 of the leases of two aircraft
which were  accounted  for as finance  leases during the 2001 Q uarter and; (ii)
the continued reduction,  as the result of rental payments, of the investment in
finance leases on which such income is based.

     Expenses for the 2002 Quarter totaled  $3,492,114 as compared to $2,891,328
in the 2001 Quarter which  represented an increase of $600,786.  The increase in
expenses  resulted  primarily  from  an  increase  in  depreciation  expense  of
$703,578.  In the 2002  Quarter,  the  Partnership  recognized  depreciation  of
$326,710 in respect of a Boeing  737-400  aircraft,  which was  off-lease in the
2001 Quarter and not depreciated  during that period. In addition,  depreciation
on the two  737-200HK  aircraft  subject to  operating  leases  described  above
amounted to $253,004 in the 2002 Quarter. Finally depreciation of the upgrade of
the  Boeing  737-400  purchased  subsequent  to the  2001  Quarter  resulted  in
additional depreciation expense of $146,349 in the 2002 Quarter.



<PAGE>


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

                                 March 31, 2002

     Management  fees - General Partner  increased by $99,333,  primarily as the
result of the rents (on which  such  fees are  based)  generated  by the  Boeing
737-400 aircraft in the 2002 Quarter.  The Boeing 737-400 aircraft was off-lease
in the 2001  Quarter.  The  increase  was  partially  offset  by a  decrease  in
amortization of initial direct cost of $142,006. This decrease resulted from the
continued  reduction of the amortizable  balance of initial direct costs and the
method (interest method) used to calculated amortization of initial direct costs
on finance leases.  In addition,  interest expense also decreased by $147,729 in
the  2002  Quarter  as  compared  to the 2001  Quarter  due  principally  to the
repayment of  non-recourse  indebtedness by the application of lease payments in
accordance with the repayment schedules.

     Net (loss) income for the 2002 Quarter and 2001 Quarter was  $(418,009) and
$1,540,  respectively.  The net  (loss)  income  per  weighted  average  limited
partnership  unit was  $(.56)  and $0 for the  2002  Quarter  and 2001  Quarter,
respectively.

Liquidity and Capital Resources

     The Partnership's  primary source of funds for the three months ended March
31,  2002  was cash  provided  by a  distribution  from  AIC  Trust of  $435,546
(included in cash from investing activities).  Cash used in operating activities
was  $290,202  and  the  Partnership  repaid  $158,330  of  its  recourse  notes
payable-line  of credit during the 2002 Quarter.  Because the  Partnership  paid
distributions to partners totaling $2,023,649, its liquidity was reduced.

     Cash distributions to limited partners for the three months ended March 31,
2002 and 2001,  which  were paid  monthly,  totaled  $2,003,413  and  $2,006,876
respectively.

     In early  2002,  the  Partnership  extended  and amended its line of credit
arrangement. Under the terms of the amendment, the maturity date was extended to
December 31, 2002, and no additional  borrowings are permitted.  The Partnership
is in discussions  with a new lender to establish a new line of credit facility.
At March 31, 2002, the Partnership had $1,661,582  outstanding under the line of
credit.

     As of March 31, 2002,  there were no known trends or demands,  commitments,
events  or  uncertainties,  which  are  likely  to have any  material  effect on
liquidity.  As cash is realized from operations and additional  borrowings,  the
Partnership  will continue to invest in equipment leases and financings where it
deems it to be  prudent  while  retaining  sufficient  cash to meet its  reserve
requirements and recurring obligations.

Item 3.  Qualitative and Quantitative Disclosures About Market Risk

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

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



<PAGE>


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

                                 March 31, 2002

     The  Partnership  borrows funds under a floating rate line of credit and is
therefore  exposed to interest  rate risk until the floating rate line of credit
is repaid.  The Partnership's  borrowings under the floating rate line of credit
as of  March  31,  2002  was  $1,661,582.  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.

     The  Partnership  has an  investment  of  approximately  $21.7  million  in
equipment on lease to Portland General Electric (PGE), a utility company,  which
is a wholly  owned  subsidiary  of Enron  Corporation  ("Enron").  In the fourth
quarter of 2001, Enron Corporation  filed for Chapter 11 bankruptcy  protection.
PGE has not filed for  bankruptcy.  PGE is current on its lease  payments at the
date of this report.  Management is continually monitoring the Enron proceedings
to the extent that it could, in the future, impact the Partnership's investment.

     In 2000, the  Partnership  acquired  aircraft  rotables for a total cost of
$1,961,000,  subject to a lease with Sabena  Technics SA  scheduled to expire in
January 2003.  In November  2001,  Sabena SA, the parent of Sabena  Technics SA,
filed for bankruptcy in Belgium. Sabena Technics SA did not file for bankruptcy.
Through  May 2002,  Sabena  Technics  SA has  continued  to operate and make all
rental payment.




<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 March 31, 2002.




<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.




      May 15 2002                   /s/ Thomas W. Martin
-----------------------------       --------------------------------------------
         Date                       Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)