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


                                   FORM 10-Q/A



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

For the quarterly period ended                  June 30, 2004
                              --------------------------------------------------

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

for the transition period from ____________________ to _________________________

Commission File Number                 333-54011

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


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


   100 Fifth Avenue, New York, New York                    10011-1505
  (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 Exchange Act Rule 12b-2). [ ] Yes [x] No

<PAGE>

     We are filing this Quarterly Report on Form 10-Q/A for the six months ended
June  30,  2004 in order to  record  additional  rental  income  from our  joint
venture,  ICON Aircraft 46837 LLC ("ICON Aircraft  46837").  While preparing for
the  filing  of Form 10-Q for the nine  months  ended  September  30,  2004,  we
determined that the rental income  calculation made during the prior quarter for
ICON Aircraft 46837 was in error. We calculate  rental income using the straight
line method over the life of the lease.  The error  created a longer  lease life
and  therefore  we recorded  less rental  income in the prior  quarter  than was
actually  earned.  The consolidated  financial  statements for the three and six
months  ended June 30, 2004  include the correct  amount of rental  income.  The
table below indicates the impact of this adjustment:


<TABLE>
<CAPTION>
                                       Three Months Ended             Six Months Ended
                                         June 30, 2004                  June 30, 2004
                                         -------------                  -------------

                                    As Reported     Restated        As Reported      Restated
                                    -----------     --------        -----------      --------

<S>                               <C>             <C>             <C>            <C>
Total Revenues                    $    910,080    $   962,681    $  1,928,436   $  1,981,037
                                  ============    ===========    ============   ============

Net income (loss)                 $      7,192    $    59,793    $  ( 379,290)  $  ( 326,689)
                                  ============    ===========    ============   ============

Net income (loss) per weighted
 average additional member share  $        .01   $        .08   $        (.51)  $       (.44)
                                  ============   ============   ==============  ============


                                                                        At June 30, 2004
                                                                  As Reported     Restated
                                                                  -----------     ---------

Total assets                                                     $ 44,098,672   $ 44,151,273
                                                                 ============   ============

Total liabilities                                                $ 22,957,957   $ 22,957,957
                                                                 ============   ============

Total partners' equity                                           $ 21,140,715   $ 21,193,316
                                                                 ============   ============

</TABLE>

     The additional rental income has been reflected in the unaudited  condensed
consolidated  financial  statements  for the three and six months ended June 30,
2004 included in this Form 10Q/A. We have also revised our discussion in Part 1,
Item 2. Management's  Discussion and Analysis of Financial Condition and Results
of Operations to reflect the adjustment.

<PAGE>

PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                      Condensed Consolidated Balance Sheets




                                                     (unaudited)
                                                       June 30,    December 31,
                                                         2004         2003
                                                         ----         ----
                                                     (Restated)

         Assets

Cash and cash equivalents                          $     675,710  $     52,101
                                                   -------------  -------------

Investment in finance leases
   Minimum rents receivable                            6,314,879    10,827,643
   Estimated unguaranteed residual values             25,070,359    26,686,729
   Initial direct costs, net                             167,577       248,472
   Unearned income                                    (2,483,632)   (3,697,612)
   Allowance for doubtful accounts                      (228,721)     (228,721)
                                                    -------------  -----------
                                                      28,840,462    33,836,511
                                                    -------------  -----------

Investment in operating leases
   Equipment, at cost                                 10,765,766    10,765,766
   Accumulated depreciation                           (2,708,033)   (2,202,024)
                                                    ------------   -----------
                                                       8,057,733     8,563,742
                                                    ------------   -----------

Equipment held for lease or sale, net                  2,218,890     2,505,332

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

Investment in option                                     419,672         -

Investments in unconsolidated joint ventures           1,395,245       693,023

Due from affiliates, net                                 195,529       295,386

Other assets, net                                        351,032       130,257
                                                   -------------  ------------

Total assets                                       $  44,151,273  $ 48,073,352
                                                   =============  ============




                                                       (continued on next page)
<PAGE>

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

                Condensed Consolidated Balance Sheets - Continued


                                                      (unaudited)
                                                       June 30,     December 31,
                                                         2004          2003
                                                         ----          ----
                                                      (Restated)


         Liabilities and Partners' Equity

Notes payable - non-recourse                          $21,891,923   $19,174,180
Note payable - recourse                                      -        4,184,547
Security deposits and other                               543,039      731,628
Due to affiliates, net                                    374,317      236,822
Minority interest in consolidated joint venture           148,678      141,232
                                                      -----------   ----------

   Total liabilities                                   22,957,957   24,468,409
                                                      -----------   ----------

Commitments and Contingencies

Partners' equity (deficiency)
   General Partner                                       (437,786)    (414,398)
   Limited Partners (739,781.242 and 742,308.870 units
     outstanding, $100 per unit original issue price)  21,631,102   24,019,341
                                                      -----------  -----------

   Total partners' equity                              21,193,316   23,604,943
                                                      -----------  -----------

Total liabilities and partners' equity                $44,151,273  $48,073,352
                                                      ===========  ===========












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

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

                 Restated Condensed Consolidated Statements of Operations

                                   (unaudited)


<TABLE>
<CAPTION>

                                                           For the Three Months          For the Six Months
                                                              Ended June 30,               Ended June 30,
                                                            2004         2003           2004            2003
                                                            ----         ----           ----            ----
<S>                                                  <C>             <C>            <C>            <C>
Revenues
    Rental income                                    $     360,000   $   1,574,463  $     720,000  $   3,148,926
    Finance income                                         579,858         736,567      1,213,980      1,460,450
    Net (loss)gain on sales of equipment                      -                  -         (3,421)       391,620
    Gain from investment in
       unguaranteed residual values                         45,259         226,158         82,324        226,158
    Net loss from investment in
       unconsolidated joint ventures                       (24,510)        (14,211)       (44,665)        (3,064)
    Interest income and other                                2,074               -         12,819             10
                                                      ------------    ------------   ------------    ------------

   Total revenues                                          962,681       2,522,977      1,981,037      5,224,100
                                                       -----------    ------------   ------------    -----------

Expenses
   Provision for loss contingency                              -         7,086,338              -      7,086,338
   Interest                                                419,575       1,071,493        818,315      2,238,973
   Depreciation                                            253,004       1,169,037        752,331      2,361,026
  Management fees - General Partner                         25,309         177,591        315,592        580,073
  Administrative expense reimbursements -
    General Partner                                         28,005          71,036        129,976        229,029
   Amortization of initial direct costs                     51,443          59,914         94,572        101,613
   General and administrative expense                      121,898         121,096        189,494        387,591
   Minority interest in consolidated
      joint venture                                          3,654           3,490          7,446          7,051
                                                     -------------   -------------  -------------  -------------

   Total expenses                                          902,888       9,759,995      2,307,726     12,991,694
                                                     -------------   -------------  -------------  -------------

Net income (loss)                                    $      59,793   $  (7,237,018) $    (326,689) $  (7,767,594)
                                                     =============   =============  =============  =============

Net income (loss) allocable to:
   Limited Partners                                  $      59,195   $  (7,164,648) $    (323,422) $  (7,689,918)
   General Partner                                             598         (72,370)        (3,267)       (77,676)
                                                     -------------   -------------  -------------  -------------

                                                     $      59,793   $  (7,237,018) $    (326,689) $  (7,767,594)
                                                     =============   =============  =============  ==============

Weighted average number of limited
   partnership units outstanding                           739,900         742,846        740,367        742,920
                                                     =============   =============  =============  =============

Net income (loss) per weighted average
   limited partnership unit                          $        .08    $      (9.64)  $       (.44)  $    (10.35)
                                                     ============    ============   ============   ============

</TABLE>



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

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

    Restated Condensed Consolidated Statement of Changes in Partners' Equity

                     For the Six Months Ended June 30, 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        $  2.63       $     -             (1,942,451)      (20,121)     (1,962,572)

Limited partnership units
  redeemed (2,527.628 units)                                              (122,366)           -         (122,366)

Net loss                                                                  (323,422)       (3,267)       (326,689)
                                                                   ---------------  ------------  --------------

Balance at
   June 30, 2004                                                   $    21,631,102  $   (437,786) $   21,193,316
                                                                   ===============  ============= ==============

</TABLE>






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

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

                 Restated Condensed Consolidated Statements of Cash Flows

                        For the Six Months Ended June 30,

                                   (unaudited)


<TABLE>
<CAPTION>

                                                                          2004                2003
                                                                          ----                ----

<S>                                                               <C>                 <C>
Cash flows from operating activities:
   Net loss                                                       $       (326,689)   $    (7,767,594)
                                                                  ----------------    ---------------
   Adjustments to reconcile net loss to
     net cash used in operating activities:
     Rental income paid directly to lender by lessee                      (720,000)        (3,004,043)
     Finance income portion of receivables paid directly
       to lenders by lessees                                            (1,025,131)        (1,269,808)
     Provision for loss contingency                                           -             7,086,338
     Depreciation                                                          752,331          2,361,026
     Interest expense on non-recourse financing paid
       directly to lenders by lessees                                      678,092          1,879,141
     Amortization of initial direct costs                                   94,572            101,613
     Minority interest in consolidated joint venture                         7,446              7,051
     Net loss from investments in unconsolidated joint venture              44,665              3,064
     Net loss (gain) on sales of equipment                                   3,421           (391,620)
     Gain from investment in unguaranteed residual values                  (82,324)          (226,158)
     Changes in operating assets and liabilities:
       Collection of principal - non-financed receivables                  175,786            245,894
       Due to/from affiliates, net                                         244,265             33,851
       Other assets, net                                                  (275,692)           317,595
       Security deposits and other                                        (163,749)        (1,065,612)
                                                                  ----------------    ---------------

         Total adjustments                                                (266,318)         6,078,332
                                                                  ----------------    ---------------

       Net cash used in operating activities                              (593,007)        (1,689,262)
                                                                  ----------------    ---------------

Cash flows from investing activities:
   Proceeds from sales of equipment                                      1,194,307            807,620
   Proceeds from investment in unguaranteed residual values                 82,324          1,327,242
   Distribution received from unconsolidated joint ventures                341,690            323,151
   Investment in option                                                   (419,672)              -
   Investment in joint venture                                          (1,027,199)              -
                                                                  ----------------    ---------------

       Net cash provided by investing activities                           171,450          2,458,013
                                                                  ----------------    ---------------

</TABLE>


<PAGE>

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

           Restated Condensed Consolidated Statements of Cash Flows - Continued

                        For the Six Months Ended June 30,

                                   (unaudited)


<TABLE>
<CAPTION>

                                                                 2004                2003
                                                                 ----                ----

<S>                                                             <C>                 <C>
Cash flows from financing activities:
   Proceeds from note payable - non-recourse                    11,193,368          3,684,718
   Proceeds from note payable - recourse                         1,390,000          2,025,000
   Repayments of note payable - recourse                        (5,574,547)        (2,246,324)
   Repayments of notes payable - non-recourse                   (3,878,717)          (353,039)
Cash distributions to partners                                  (1,962,572)        (4,080,601)
   Redemption of limited partnership units                        (122,366)           (14,882)
                                                          ----------------     --------------

       Net cash provided by (used in) financing activities       1,045,166           (985,128)
                                                          ----------------     ---------------

Net increase (decrease) in cash and cash equivalents               623,609           (216,377)

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

Cash and cash equivalents at end of period                $        675,710     $      603,551
                                                          ================     ==============


</TABLE>







                                                        (continued on next page)
<PAGE>

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

           Restated Condensed Consolidated Statements of Cash Flows - Continued

Supplemental Disclosure of Cash Flow Information
------------------------------------------------


     For the six  months  ended  June 30,  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                    $ 4,555,000    $ 5,153,803

Rental income paid directly to lenders by lessees             720,000      3,004,043

Principal and interest on non-recourse financing paid
   directly to lenders by lessees                          (5,275,000)    (8,157,846)
                                                          -----------    -----------

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


Interest paid directly to lenders by lessees              $   678,092    $ 1,879,141

Other interest paid                                           140,223        359,832
                                                          -----------    -----------

Total interest expense                                    $   818,315    $ 2,238,973
                                                          ===========    ===========


</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

                                  June 30, 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 six months  ended  June 30,  2004 and 2003,
respectively, were as follows:

                               2004              2003
                               ----              ----

 Management fees          $      315,592   $     580,073   Charged to Operations
 Administrative expense
   reimbursements                129,976         229,029   Charged to Operations
                          --------------   -------------

 Total                    $      445,568   $     809,102
                          ==============   ==============


     For  the  six  months  ended  June  30,  2004,  the  Partnership  had a net
receivable of $195,529 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  net  payable  of  $374,317  due  to
affiliates  for rental  payments  received by the  Partnership on behalf of such
affiliates.

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  substantially  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 - Continued

     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  balance of the  non-recourse  debt secured by this
equipment at June 30, 2004, was $11,255,873.  The  non-recourse  debt associated
with this  equipment was  refinanced on May 6, 2004 at an interest rate of 3.65%
maturing on January 23, 2010. The lender is assigned the rental payments.

     The Partnership is currently in negotiations with Portland General Electric
about PGE possibly  purchasing the coal handling  facility from the Partnership,
either at the end of the current lease term, or at the end of the extension term
in January 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 of the joint venture.

     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.

     On December 28, 2001, AIC Trust sold its remaining  leases,  subject to the
related debt, in exchange, for a note receivable of (Pound)2,575,000 ($3,744,822
based upon the  exchange  rate at  December  31,  2001) which was payable in six
installments  through June 2004. As of June 30, 2004,  the remaining  amount due
was (Pound)375,000  ($679,718  converted at the exchange rate at June 30, 2004),
as AIC Trust collected  (Pound)375,000  in the first quarter.  In July 2004, the
final installment on the note was collected.

     Information as to the unaudited  results of operations of AIC Trust for the
six months ended June 30, 2004 and 2003 and is summarized below:

                                      For the Six Months    For the Six Months
                                      Ended June 30, 2004   Ended June 30, 2003
                                      -------------------   -------------------

Net income                             $         7,700       $         21,313
                                       ===============       ================

Partnership's share of net income      $         3,367       $          9,320
                                       ===============       ================

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

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




<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

     ICON Aircraft 24846 LLC

     During 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 Boeing 767-300
ER aircraft on lease at that time to Scandinavian  Airline Systems ("SAS").  The
purchase  price of  $44,515,416  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.  The lease with SAS expired in March 2003, at
which time the  outstanding  balance of the  non-recourse  debt  secured by this
asset  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.

     The General Partner had determined that it was in its best interest to sell
the Boeing  767-300ER  aircraft,  manufacturer's  serial  number  24846,  to BTM
Capital Corp., the lender,  for an amount equal to the outstanding debt balance.
The decision to sell the aircraft was based, in part, on the following factors:

1)   The  aircraft's  current  fair  market  value was between  $24,000,000  and
     $27,000,000, and the balance of the outstanding debt was $34,500,000.

2)   Any new lease for the  aircraft  would have  required  the  Partnership  to
     contribute  an  additional  $850,000  in equity  (at  minimum)  in order to
     reconfigure the aircraft and/or upgrade the engines.

3)   If the  Partnership  were to continue to remarket the aircraft,  the lender
     would have  required  interest only  payments of  $100,000/month  until the
     aircraft was placed with a new lessee.

     The sale of the aircraft took place on July 29, 2004.  ICON Aircraft  24846
realized a loss of $601,788 and recorded an impairment in the second quarter.

     Information as to the unaudited results of operation of ICON Aircraft 24846
for the six months ended June 30, 2004 and 2003 is summarized below:

                            For the Six Months        For the Six Months
                            Ended June 30, 2004       Ended June 30, 2003
                            -------------------       -------------------

Net loss                    $     (2,515,567)          $      (685,814)
                            =================          ===============

Partnership's share of
  net loss                  $        (50,311)          $       (13,716)
                            ================           ===============

Contributions               $        577,021           $          -
                            ================           ===============

Partnership's share of
  contributions             $         11,540           $          -
                            ================           ===============


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

                                  June 30, 2004

     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.  The  purchase  price  consisted  of  cash of  $11,401,151  and the
assumption  of  non-recourse  debt  of  $18,304,565.  The  non-recourse  debt is
structured so as to be amortized  with rentals due under the 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 June 30, 2004, was $727,584.


     Information  as to the unaudited  results of operation of ICON Cheyenne for
the six months ended June 30, 2004 and 2003 is summarized below:

                                        For the Six Months   For the Six Months
                                       Ended June 30, 2004   Ended June 30, 2003
                                       -------------------   -------------------

Net (loss) income                           $  (371,961)        $   132,537
                                            ===========         ===========

Partnership's share of net (loss) income    $    (3,720)        $     1,332
                                            ===========         ===========

Distributions                               $ 4,275,001         $   741,759
                                            ===========         ===========

Partnership's share of distributions        $    42,750         $     7,418
                                            ===========         ===========


     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 Corporation through March 2007. The purchase price of
the aircraft totaled $21,489,374,  which was funded with cash of $3,566,226, the
assumption  of  other   liabilities  of  $12,500,   and  non-recourse   debt  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.  Subsequent  to  closing,  an
additional $202,571 in bank fees and legal expenses were paid and capitalized as
part of the cost of the aircraft.

     The Partnership  and Fund Ten have ownership  interests of 28.6% and 71.4%,
respectively,   in  ICON  Aircraft  46837.   The  outstanding   balance  of  the
non-recourse debt secured by this aircraft was $15,216,101 at June 30, 2004.

     The  Partnership  also paid Fund Ten $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 own a 90% interest in ICON Aircraft 46837. The
exercise price of the option is $2,130,604 and expires on September 30, 2004.

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

                                  June 30, 2004

     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 related to
the option which was charged in accordance with the partnership agreement.

     Information as to the unaudited results of operation of ICON Aircraft 46837
for the six months ended June 30, 2004 is summarized below:

                                             For the Six Months
                                             Ended June 30, 2004
                                             -------------------

Net income                                     $        20,971
                                               ===============

Partnership's share of net income              $         5,998
                                               ===============

Contributions                                  $     3,722,347
                                               ===============

Partnership's share of contributions           $     1,066,110
                                               ===============


4.   Equipment sales

     The Partnership sold its remaining  interest in equipment that was on lease
to Rental Service Inc.  during the first quarter of 2004. The leases with Rental
Services,  Inc. expired in the first quarter,  at which time the Partnership had
residual  interests 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 net
loss of $3,421.

5.  Restatement

     The Partnership is filing this Quarterly  Report on Form 10-Q/A for the six
months ended June 30, 2004 in order to record  additional rental income from our
joint venture, ICON Aircraft 46837 LLC ("ICON Aircraft 46837").  While preparing
for the filing of Form 10-Q for the nine months ended  September  30, 2004,  the
Partnership  determined that the rental income calculation made during the prior
quarter for ICON Aircraft 46837 was in error. The Partnership  calculates rental
income  using the  straight  line method  over the life of the lease.  The error
created a longer lease life and therefore the  Partnership  recorded less rental
income in the prior quarter than was actually earned. The consolidated financial
statements  for the three and six months ended June 30, 2004 include the correct
amount  of  rental  income.  The  table  below  indicates  the  impact  of  this
adjustment:




<TABLE>
<CAPTION>
                                       Three Months Ended             Six Months Ended
                                         June 30, 2004                  June 30, 2004
                                         -------------                  --------------

                                    As Reported     Restated        As Reported    Restated
                                    -----------     --------        -----------    ---------

<S>                               <C>             <C>             <C>            <C>
Total Revenues                    $    910,080    $   962,681    $  1,928,436   $  1,981,037
                                  ============    ===========    =============  ============

Net income (loss)                 $      7,192    $    59,793    $  ( 379,290)  $  ( 326,689)
                                  ============    ===========    =============  ============

Net income (loss) per weighted
 average additional member share  $        .01   $        .08   $        (.51)  $       (.44)
                                  ============    ===========    =============  ============


                                                                      At June 30, 2004
                                                                  As Reported     Restated
                                                                  -----------     --------

Total assets                                                     $ 44,098,672   $ 44,151,273
                                                                 ============   ============

Total liabilities                                                $ 22,957,957   $ 22,957,957
                                                                 ============   ============

Total partners' equity                                           $ 21,140,715   $ 21,193,316
                                                                 ============   ============

</TABLE>

<PAGE>

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

                                  June 30, 2004

Item 2. Manager'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 included
in the Partnership's annual report on Form 10-K dated December 31, 2003. Certain
statements within this document may constitute forward-looking statements within
the  meaning 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.  The
Partnership  believes that the  expectations  reflected in such  forward-looking
statements  are  based  on  reasonable  assumptions.  Any  such  forward-looking
statements are subject to risks and uncertainties  and the Partnership's  future
results of operations could differ materially from historical results or current
expectations.  Some of these risks are  discussed in this  report,  and include,
without  limitation,  fluctuations  in oil and gas  prices;  changes  in capital
spending by lessees;  changing customer demands for aircraft; acts of terrorism;
unsettled  political  conditions,  war, civil unrest and  governmental  actions,
especially   in  higher  risk   countries  of   operations;   foreign   currency
fluctuations; and environmental and labor laws. The Partnership's actual results
could  differ  materially  from  those   anticipated  by  such   forward-looking
statements  due to a  number  of  factors,  some  of  which  may be  beyond  the
Partnership's control, including, without limitation:

o    changes in our industry, interest rates or the general economy;

o    the degree and nature of our competition;

o    availability of qualified personnel;

o    the financial condition of lessees;

o    cash flows from  operating  activities  may be less than the  Partnership's
     current level of expenses;

o    the financial condition of lessees; and

o    lessee defaults.

a.   Overview

     The Partnership is an equipment leasing business formed on February 7, 2000
and began active operations on June 14, 2000. The Partnership  primarily engages
in the business of acquiring equipment subject to leases. After the net offering
proceeds  were  invested,  additional  investments  will be made  with  the cash
generated from the Partnership's  initial investments to the extent that cash is
not needed for Partnership  expenses,  reserves and  distributions to investors.
The investment in additional equipment in this manner is called  "reinvestment."
We are currently operating in our "reinvestment period". After the "reinvestment
period",  the  Partnership  will then sell its assets in the ordinary  course of
business during a time frame called the "liquidation  period".  If we believe it
would  benefit  investors to reinvest the  Partnership's  cash flow in equipment
during  the  liquidation  period,  the  Partnership  may do so,  but we will not
receive any additional fees in connection with any such reinvestments.

<PAGE>

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

                                  June 30, 2004

     The Partnership's  current equipment  portfolio,  which is held directly by
the Partnership or through joint venture  investments with affiliates,  consists
substantially of:

o    One (1) tugboat ("M/V MICHIGAN") bearing official number 650770 and one (1)
     oil  barge  ("GREAT  LAKES")  bearing  official  number  650771 on lease to
     Keystone Great Lakes,  whose  obligations  are ultimately  guaranteed by BP
     Amoco  Plc.  The  purchase  price  was  $12,922,568,   of  which  the  cash
     contribution of the  Partnership was $5,628,144.  The lease is scheduled to
     expire on January 1, 2008.

o    A 98.995%  interest in equipment used in a coal handling  facility on lease
     to Portland  General  Electric.  The purchase  price of the  equipment  was
     $27,421,810, of which the equity contribution was $15,193,097,  and assumed
     non-recourse  debt was  $12,228,713.  The  lease has been  extended  and is
     currently scheduled to expire on January 23, 2010, at which time the lessee
     has the option to renew for another 15 years.  The Partnership is currently
     in  negotiations   with  Portland   General  Electric  about  PGE  possibly
     purchasing the coal handling  facility from the Partnership,  either at the
     end of the  current  lease  term,  or at the end of the  extension  term in
     January 2010.

o    A 28.6% interest in a 1979 McDonnell Douglas DC-10-30F aircraft on lease to
     Federal Express  Corporation with an expiration of March 2007. The purchase
     price  of  the  aircraft  was   $3,566,226  in  cash  and   $17,672,027  in
     non-recourse debt.

o    Tekion Modular Furniture on lease to E*Trade Group, Inc. The purchase price
     consisted of an equity  contribution  of $117,001 in cash and assumption of
     $1,147,125 in non-recourse debt. The base term of the lease is scheduled to
     expire on May 31, 2005.

o    Boeing  737-200  aircraft on lease to America West  Corporation.  The total
     aggregate  purchase price was  $6,569,234  consisting of $1,534,547 in cash
     and the assumption of  non-recourse  debt in the amount of $5,034,687.  The
     lease is scheduled to expire on December 31, 2005.

o    Boeing model  737-200  aircraft on lease to America West  Corporation.  The
     total  aggregate  purchase  price  was  $6,650,000  consisting  of  a  cash
     contribution of $1,615,313 and the assumption of  non-recourse  debt in the
     amount of $5,034,687. The lease is scheduled to expire on January 14, 2006.

o    Various  furniture,  computers  and  telephone  systems  on  lease to Regus
     Business  Centre Corp.  The aggregate  purchase  price of the equipment was
     $4,861,629.  The  original  term of the  lease  was for 48  months  and was
     scheduled to expire on November  10, 2003.  This lease was renewed with the
     renewal period extending the lease termination date to February 28, 2007.

o    Various  aircraft  rotables that were originally on lease to Sabena Belgian
     World Airways.  The aggregate  purchase price of the parts was  $2,978,345.
     The equipment is currently off lease and being remarketed. Various aircraft
     rotables  that were  originally  on lease to  Sabena  Oman.  The  aggregate
     purchase price of the parts was $1,961,000.  The equipment is currently off
     lease and being remarketed.

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

                                  June 30, 2004

o    A 50 % portion of the  residual  value and the right to acquire the balance
     of an offshore drilling rig, the Cecil Provine.  The Partnership  purchased
     the  option  for  $1,997,000  in cash.  The Cecil  Provine is on a bareboat
     charter to Rowan Companies, Inc. through December 2008.

     Substantially all of our recurring  operating cash flows are generated from
the operations of the single-investor leases in the Partnership's  portfolio. On
a monthly basis, we deduct the expenses  related to the recurring  operations of
the portfolio  from such  revenues and assess the amount of the  remaining  cash
flows  that will be  required  to fund  known  re-leasing  costs  and  equipment
management costs. Any residual operating cash flows are considered available for
distribution  to the  investors  and are paid monthly (up until the  liquidation
period).

Industry Factors

     Our results continue to be impacted by a number of factors  influencing the
equipment leasing industry.

     Further Deterioration of the Air Travel Industry.

     The aircraft  leasing industry is currently  experiencing a recession,  and
this has resulted in depressed sales prices for assets such as the Partnership's
aircraft on lease to America West and the aircraft  rotables which are currently
being  remarketed.  A further weakening of the industry could cause the proceeds
realized from the sale of these assets to be even less than  suggested by recent
appraisals.

     Inability to Remarket Assets.

     If current  equipment  lessees choose not to renew their leases or purchase
the  equipment  at lease  expiry,  the  Partnership  will need to  remarket  the
equipment,  which could be difficult. There is no assurance that the Partnership
will be able to locate a willing buyer or lessee, or if one is located, that the
buyer or lessee  will pay a price for the asset at least  equal to the  carrying
value.

b.   Results of Operations for the Three Months Ended June 30, 2004 and 2003

Revenues

     Revenues for the three months ended June 30, 2004 (the "2004 Quarter") were
$962,681,  representing  a decrease  of  $1,560,296.  This  decrease in revenues
resulted primarily from a decrease in rental income of $1,214,463, a decrease in
finance income of $156,709,  a decrease in gain from  investment in unguaranteed
residuals of $180,899 and an increase in loss from investment in  unconsolidated
joint venture of $10,299.

     Rental income  decreased  primarily from the termination of the leases with
Boeing  Connexion  and Sky Airlines as the equipment was returned to the lenders
of the  non-recourse  debt associated with the equipment  subsequent to June 30,
2003,  (the "2003  Quarter").  Finance  income  reduced  due to the  maturing of
leases.  The  Partnership's  loss from its  investment in  unconsolidated  joint
ventures was due  primarily to losses for the quarter from ICON  Aircraft  24846
LLC, ("ICON Aircraft  24846") of $31,133 and a gain from ICON Aircraft 46837 LLC
("ICON Aircraft 46837") of $5,998, respectively.

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

                                  June 30, 2004

Expenses

     Expenses  for the 2004  Quarter were  $902,888  representing  a decrease of
$8,857,107 from the 2003 Quarter.  This decrease in expenses resulted  primarily
from a decrease in provision for loss contingency of $7,086,338,  a decreases in
interest expense of $651,918,  a decrease in depreciation expense of $916,033, a
decrease  in  management  fees  -  General  Partner  $152,282,   a  decrease  in
administrative  expense  reimbursement  - General  Partner of $43,031.  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 Income/Loss of the Partnership

     As a result  of the  foregoing  factors,  net  income  (loss)  for the 2004
Quarter and 2003  Quarter was $59,793 and  $(7,237,018),  respectively.  The net
income (loss) per weighted average limited partnership unit was $.08 and $(9.64)
for the 2004 Quarter and 2003 Quarter, respectively.

c.   Results of Operations for the Six Months Ended June 30, 2004 and 2003

     Revenues

     Revenues  for the six months ended June 30, 2004 (the "2004  Period")  were
$1,981,037, representing a decrease of $3,243,063 from the six months ended June
30, 2003 (the "2003 Period"). This decrease in revenue resulted primarily from a
decrease in rental income of $2,428,926, decrease in finance income of $246,470,
decrease in gain from investment in unguaranteed residuals of $143,834, decrease
in  gain  on sale  of  equipment  of  $395,041,  and an  increase  in loss  from
investment in unconsolidated joint venture of $41,601.

     Rental  income  decreased  primarily  form the  termination  of 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 $50,311.

     Expenses

     Expenses  for the 2004 Period were  $2,307,726  representing  a decrease of
$10,683,968  compared to the 2003  Period.  This  decrease in expenses  resulted
primarily from a decrease in the provision for loss contingency of $7,086,338 in
interest expense of $1,420,658,  decrease in depreciation expense of $1,608,695,
decrease  in  management  fees  -  General  Partner  of  $264,481,  decrease  in
administrative  expense  reimbursement  - General  Partner  of  $99,053,  and an
overall decrease in general and  administrative  expenses of $198,097.  Interest
expense  decreased  primarily from the  relinquishment  of the non-recourse debt
associated with the Boeing Connexion and Sky Airlines transactions. 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.

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

                                  June 30, 2004

     Net Income/Loss of the Partnership

     As a result of the foregoing factors, net loss for the 2004 Period and 2003
Period was $(326,689) and $(7,767,594),  respectively. The net loss per weighted
average  limited  partnership  unit was $.44 and $10.35 for the 2004  Period and
2003 Period, respectively.

d.   Liquidity and Capital Resources

Cash Requirements

     The  Partnership  has  sufficient   funds  necessary  to  maintain  current
operations  and to continue to invest in business  essential  assets  subject to
lease.

Sources of Cash

     The  Partnership's  primary  sources of  liquidity  in the 2004 Period were
proceeds from financing activities whereby the Partnership received net proceeds
of  $7,314,461  from  the  refinancing  of  Portland   General   Electric  (PGE)
non-recourse debt, proceeds from sales of equipment of $1,194,307, proceeds from
sale of investment of unguaranteed residual values of $82,324, and distributions
received from  unconsolidated  joint ventures of $341,690 offset by cash used in
operating   activities  of  $593,007,   distributions  to  partners  aggregating
$1,962,572.  As a result of this activity, the Partnership's liquidity increased
over the 2003 Period, as cash used in operating and financing activities reduced
by $1,096,255 and $2,030,294, respectively.

Financings and Recourse Borrowings

     The Partnership paid its outstanding balance of recourse debt of $5,574,547
to  Comerica  Bank  from  proceeds  received  from  the  refinancing  of the PGE
non-recourse debt.

     The  Partnership,  along with certain of its  affiliates  -- ICON Cash Flow
Partners L.P.  Seven,  ICON Income Fund Eight B and ICON Income Fund Nine LLC --
are parties to a Loan and Security Agreement dated May 30, 2002, as amended (the
"Loan  Agreement")  between  themselves and Comerica Bank (the "Bank").  Certain
financial  covenants under the Loan Agreement were violated during 2003 and were
subsequently  cured.  The Bank has waived any defaults  that might have resulted
there from.

     The line of credit was extended to expire December 31, 2004. As of June 30,
2004, the LLC had no outstanding balance under the line. Aggregate borrowings by
all funds under the line of credit agreement  aggregated  $8,615,439 on June 30,
2004.

Distributions

     The Partnership  made cash  distributions to limited partners of $1,962,572
during the six months ended June 30, 2004. Such distributions are reflected as a
return of capital, as the Partnership recorded a loss for the six months.

Uncertainties

     As of June 30,  2004,  except as noted  above in the  Overview  section and
listed  below in the Risk  Factors  section,  and to the best of our  knowledge,
there were no known  trends or  demands,  commitments,  events or  uncertainties
which are likely to have a material  effect on  liquidity.  As cash is  realized
from  operations  or  borrowings,  the  Partnership  will  continue to invest in
transactions,  while retaining  sufficient cash to meet its reserve requirements
and recurring obligations.

<PAGE>

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

                                  June 30, 2004

e.   Inflation and Interest Rates

     The  potential  effects of inflation on the  Partnership  are  difficult to
predict.  If the general  economy  experiences  significant  rates of inflation,
however,  it could  affect  the  Partnership  in a number  of ways.  The cost of
equipment  acquisitions could increase with inflation and revenues from existing
leases would not generally increase with inflation,  as the Partnership does not
currently  have or expect to have rent  escalation  clauses tied to inflation in
its leases.  Nevertheless,  the anticipated  residual values to be realized upon
the sale or re-lease of equipment upon lease  terminations (and thus the overall
cash flow from the  Partnership's  leases)  may be  expected  to  increase  with
inflation as the cost of similar new and used equipment increases.

     If  interest  rates  increase  significantly,  the  lease  rates  that  the
Partnership  can obtain on future leases may be expected to increase as the cost
of capital is a  significant  factor in the pricing of lease  financing.  Leases
already  in place,  for the most  part,  would not be  affected  by  changes  in
interest rates.

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 June  30,  2004  were $0 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  attempts to manage 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 General Partner of
the  Partnership,  including  the  Chief  Executive  Officer  and the  Principal
Financial  and  Accounting  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 and Accounting  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  second  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)

                                  June 30, 2004

PART II - OTHER INFORMATION


Item 1 - Legal Proceedings

     The  Partnership,  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 pending litigation and are not
aware of any pending or threatened litigation against the Partnership.

Item 6 - Exhibits and Reports on Form 8-K

(a)  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.

(b)  Reports on Form 8-K - None

<PAGE>

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

                                  June 30, 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.
                                   By its General Partner,
                                   ICON Capital Corp.




      November 12, 2004            /s/ Thomas W. Martin
    ---------------------          ------------------------------------
           Date                    Thomas W. Martin
                                   Executive Vice President
                                   (Principal Financial and Accounting Officer
                                   of the General Partner of the Partnership)

<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 condensed consolidated 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  officer  and  I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and  15d-15(e))  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)   disclosed  in this  quarterly  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 General Partner
     (or persons performing the equivalent functions):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect the  registrant's  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:  November 12, 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  Financial  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 condensed consolidated 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  officer  and  I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and  15d-15(e))  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)   disclosed  in this  quarterly  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 General Partner
     (or persons performing the equivalent functions):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect the  registrant's  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:  November 12, 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)

                                  June 30, 2004

Exhibit 32.1

     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 (18 U.S.C.
1350), that, to the best of my knowledge and belief:

(1)  the  Quarterly  Report on Form 10-Q for the period ended June 30, 2004 (the
     "Quarterly  Report") which this statement  accompanies  fully complies with
     the  requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
     of 1934 (15 U.S.C. 78m); and

(2)  the 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:  November 12, 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)

                                  June 30, 2004

Exhibit 32.2

     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 (18 U.S.C. 1350), that, to the best of my knowledge and belief:

     (1) the  Quarterly  Report on Form 10-Q for the period  ended June 30, 2004
(the "Quarterly  Report") which this statement  accompanies  fully complies with
the  requirements  of Section 13(a) or 15(d) of the  Securities  Exchange Act of
1934 (15 U.S.C. 78m); and

     (2) the 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: November 12, 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.