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, 2001
                     -----------------------------------------------------------

[ ] 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)


              111 Church Street, White Plains, New York 10601-1505
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)


                                 (914) 993-1700
--------------------------------------------------------------------------------
               Registrant's telephone number, including area code



     Indicate  by check mark  whether the  registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.

                                                          [ x ] Yes     [   ] No


<PAGE>


PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                           Consolidated Balance Sheets
                                   (unaudited)
<TABLE>
<CAPTION>
                                                                March 31,     December 31,
                                                                 2001            2000
                                                                 ----            ----
         Assets

<S>                                                         <C>              <C>
Cash ....................................................   $   1,269,632    $   3,205,892
                                                            -------------    -------------

Investment in finance leases
   Minimum rents receivable .............................      46,946,151       54,638,052
   Estimated unguaranteed residual values ...............      43,012,329       43,012,329
   Initial direct costs .................................       1,476,194        1,698,552
   Unearned income ......................................     (17,806,871)     (19,821,123)
   Allowance for doubtful accounts ......................        (585,000)        (585,000)
                                                            -------------    -------------
                                                               73,042,803       78,942,810

Investment in operating leases
   Equipment, at cost ...................................      40,688,100       40,688,100
   Accumulated depreciation .............................      (3,557,492)      (3,240,611)
                                                            -------------    -------------
                                                               37,130,608       37,447,489

Investment in unguaranteed residual value ...............       5,673,696        5,673,696
                                                            -------------    -------------

Investment in joint venture .............................       3,442,589        3,379,870
                                                            -------------    -------------

Other assets ............................................       1,556,631        1,641,665
                                                            -------------    -------------

Total assets ............................................   $ 122,115,959    $ 130,291,422
                                                            =============    =============

          Liabilities and Partners' Equity

Notes payable - non-recourse ............................   $  64,120,188    $  69,520,569
Note payable - line of credit ...........................       3,186,389        3,594,026
Security deposits and other payables ....................         627,778        1,197,193
Accounts payable - General Partner and affiliate ........         770,640          537,085
Minority interest in joint venture ......................         153,519          148,856
                                                            -------------    -------------

                                                               68,858,514       74,997,729
Partners' equity (deficiency)
   General Partner ......................................        (119,693)        (100,150)
   Limited partners (746,568.89 and 746,743.89
   units outstanding, $100 per unit original issue price)      53,377,138       55,393,843
                                                            -------------    -------------

   Total partners' equity ...............................      53,257,445       55,293,693
                                                            -------------    -------------

Total liabilities and partners' equity ..................   $ 122,115,959    $ 130,291,422
                                                            =============    =============
</TABLE>

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)
<TABLE>
<CAPTION>

                                                                 2001         2000
                                                                 ----         ----

Revenues
<S>                                                           <C>          <C>
   Finance income .........................................   $2,014,251   $2,170,397
   Rental income ..........................................      778,382    1,395,000
   Income from investment in joint venture ................       62,719       70,104
   Interest income and other ..............................       37,516       62,976
                                                              ----------   ----------

   Total revenues .........................................    2,892,868    3,698,477
                                                              ----------   ----------

Expenses
   Interest ...............................................    1,491,837    1,893,718
   Management fees - General Partner ......................      498,903      421,225
   Administrative expense reimbursements - General Partner       199,899      169,412
   Depreciation ...........................................      316,881      641,086
   Amortization of initial direct costs ...................      222,358      300,277
   General and administrative .............................      156,787       91,950
   Minority interest expense in consolidated joint ventures        4,663        4,453
                                                              ----------   ----------

Total expenses ............................................    2,891,328    3,522,121
                                                              ----------   ----------

Net income ................................................   $    1,540   $  176,356
                                                              ==========   ==========

Net income allocable to:
   Limited partners .......................................        1,525      174,592
   General Partner ........................................           15        1,764
                                                              ----------   ----------

                                                              $    1,540   $  176,356
                                                              ==========   ==========

Weighted average number of limited
   partnership units outstanding ..........................      746,686      648,158
                                                              ==========   ==========

Net income per weighted average
   limited partnership unit ...............................   $     --     $      .27
                                                              ==========   ==========
</TABLE>

See accompanying notes to consolidated financial statements.



<PAGE>


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

             Consolidated Statements of Changes in Partners' Equity

                  For the Three Months Ended March 31, 2001 and
                        the Year Ended December 31, 2000

                                   (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
   December 31, 1999                                               $ 49,500,466    $ (24,043)   $49,476,423

Proceeds from issuance
   of limited partnership
   units (154,770.46 units)                                          15,477,046          -       15,477,046

Sales and offering expenses                                          (1,765,140)         -       (1,765,140)

Cash distributions to partners        $ 10.61       $   .14          (7,640,879)     (77,127)    (7,718,006)

Reacquired units (3,221.15)                                            (278,631)         -         (278,631)

Net income                                                              100,981        1,020        102,001
                                                                   ------------    ---------    -----------

Balance at
   December 31, 2000                                                 55,393,843     (100,150)    55,293,693

Cash distributions
   to partners                        $  2.69       $   -            (2,006,876)     (19,558)    (2,026,434)

Reacquired units (175.00)                                               (11,354)         -          (11,354)

Net income                                                                1,525           15          1,540
                                                                   ------------    ---------    -----------

Balance at
   March 31, 2001                                                  $ 53,377,138    $(119,693)   $53,257,445
                                                                   ============    =========    ===========


</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 Three Months Ended March 31,

                                   (unaudited)
<TABLE>
<CAPTION>

                                                                         2001           2000
                                                                         ----           ----
Cash flows from operating activities:
<S>                                                                  <C>            <C>
   Net income ....................................................   $     1,540    $   176,356
                                                                     -----------    -----------
   Adjustments to reconcile net income to
     net cash provided by (used in) operating activities:
     Finance income portion of receivables paid directly
       to lenders by lessees .....................................    (2,199,782)    (1,660,094)
     Interest expense on non-recourse financing paid
       directly by lessees .......................................     1,146,020      1,741,527
     Amortization of initial direct costs ........................       222,358        300,277
     Minority interest expense ...................................         4,663          4,453
     Income from investment in joint venture .....................       (62,719)       (70,104)
     Depreciation ................................................       316,881        641,086
     Change in operating assets and liabilities:
       Collection of principal - non-financed receivables ........     1,312,644        963,730
       Other assets ..............................................        85,034        312,902
       Accounts payable to General Partner .......................       233,556         77,518
       Security deposits, deferred credits and other payables ....      (569,415)       897,666
       Other .....................................................       380,560     (1,364,785)
                                                                     -----------    -----------

         Total adjustments .......................................       869,800      1,844,176
                                                                     -----------    -----------

       Net cash provided by operating activities .................       871,340      2,020,532
                                                                     -----------    -----------

Cash flows from investing activities:
   Equipment and receivables purchased ...........................          --       (2,016,500)
   Investment in unguaranteed residual value .....................          --       (1,442,000)
                                                                     -----------    -----------

       Net cash used in investing activities .....................          --       (3,458,500)
                                                                     -----------    -----------

Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses          --        9,376,306
   Payments of non-recourse debt .................................      (362,175)    (3,646,221)
   Payments of recourse debt - line of credit ....................      (407,637)          --
   Cash distributions to partners ................................    (2,026,434)    (1,701,226)
   Redeemed units ................................................       (11,354)          --
                                                                     -----------    -----------

       Net cash (used in) provided by financing activities .......    (2,807,600)     4,028,859
                                                                     -----------    -----------

Net (decrease) increase in cash ..................................    (1,936,260)     2,590,891

Cash at beginning of period ......................................     3,205,892      5,222,028
                                                                     -----------    -----------

Cash at end of period ............................................   $ 1,269,632    $ 7,812,919
                                                                     ===========    ===========
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


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

                Consolidated Statement of Cash Flows (Continued)

Supplemental Disclosure of Cash Flow Information

     For the three  months  ended March 31, 2001 and 2000,  non-cash  activities
included the following:
<TABLE>
<CAPTION>

                                                           2001           2000
                                                           ----           ----

<S>                                                    <C>            <C>
Principal and interest on direct finance receivables
   paid directly to lenders by lessees .............   $ 6,184,226    $ 7,183,953
Principal and interest on non-recourse debt paid
   directly to lenders by lessees ..................    (6,184,226)    (7,183,953)
                                                       -----------    -----------

                                                       $      --      $      --
                                                       ===========    ===========
</TABLE>

     Interest  expense of $1,491,837  and  $1,893,718 for the three months ended
March 31, 2001 and 2000 consisted of interest expense on non-recourse  financing
paid  directly  to lenders by lessees of  $1,146,020  and  $1,741,527  and other
interest of $345,817 and $152,191, respectively.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                                 March 31, 2001

                                   (unaudited)
1.    Basis of Presentation

     The consolidated financial statements of ICON Income Fund Eight A L.P. (the
"Partnership")  have been prepared  pursuant to the rules and regulations of the
Securities  and  Exchange   Commission  (the  "SEC")  and,  in  the  opinion  of
management,  include  all  adjustments  (consisting  only  of  normal  recurring
accruals)  necessary  for a fair  statement  of income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial statements prepared in accordance with 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
2000 Annual Report on Form 10-K.  Certain 2000 amounts have been reclassified to
conform to the 2001 presentation.

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, 2001 and 2000
were as follows:

                                2001         2000
                                ----         ----

Underwriting commissions      $   -      $  211,894    Charged to Equity
Organization and offering         -         158,920    Charged to Equity
Acquisition fees                  -         610,500    Capitalized
Management fees                498,903      421,225    Charged to Operations
Administrative expense
  reimbursements               199,899      169,412    Charged to Operations
                              --------   ----------

Total                         $698,802   $1,571,951
                              ========   ==========

     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.


<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

ICON Boardman Funding L.L.C.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series  C"),  L.P.  Six and L.P.  Seven formed ICON
Boardman  Funding L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with
Portland  General  Electric.  The purchase  price totaled  $27,421,810,  and was
funded  with cash and  non-recourse  debt  assumed in the  purchase  price.  The
Partnership,  Series C, L.P. Six and L.P. Seven  received a 98.5%,  .5%, .5% and
 .5% interest,  respectively,  in ICON BF. The Partnership's financial statements
include 100% of the assets and  liabilities  of ICON BF.  Series C, L.P. Six and
L.P. Seven's  investments in ICON BF have been reflected as "minority  interests
in joint venture."

AIC Trust

     During  1999,  ICON  Cash Flow  Partners  L.P.  Seven  ("L.P.  Seven"),  an
affiliate  of the  Partnership,  acquired a portfolio  of  equipment  leases for
$6,854,830. Subsequently, L.P. Seven sold interests in this portfolio at various
dates in 1999 to ICON Cash Flow Partners L.P. Six ("L.P.  Six"), an affiliate of
the  Partnership,  for $1,750,000 and to the  Partnership for $3,000,000 at book
value,  which  approximated  fair market value at the dates of sale.  L.P. Seven
recognized no gain or loss on the sale of these  interests to either L.P. Six or
to the Partnership.

     As a result  of the  sales of these  interests,  as of March  31,  2001 the
Partnership  and L.P. Six owned interests  aggregating  43.73% and 25.51% in the
lease portfolio with L.P. Seven owning a 30.76% interest at that date. The lease
portfolio  is owned and  operated as a joint  venture  ("AIC  Trust").  Profits,
losses,  excess  cash and  disposition  proceeds  are  allocated  based upon the
Partnerships'   percentage   ownership  interests  in  the  venture  during  the
respective  periods  the  Partnerships  held  such  interests.  The  Partnership
accounts for its investment under the equity method of accounting.

     Information  as  to  the  unaudited   financial  position  and  results  of
operations of the venture as of and for the three months ended March 31, 2001 is
summarized below:

                                                   March 31, 2001

       Assets                                      $   13,936,750
                                                   ==============

       Liabilities                                 $    6,439,033
                                                   ==============

       Equity                                      $    7,497,717
                                                   ==============

       Partnership's share of equity               $    3,278,191
                                                   ==============

                                                For the Three Months
                                                Ended March 31, 2001

       Net income                                  $      131,431
                                                   ==============

       Partnership's share of income               $       57,475
                                                   ==============



<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

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")  for the purpose of acquiring  an  investment  in an aircraft  with a
purchase price of $44,515,416,  which was funded with cash and non-recourse debt
assumed in the purchase  price.  This aircraft is subject to an operating  lease
with Scandinavian Airlines System. The Partnership has a 2% interest,  with L.P.
Seven  and  Fund  Eight  B  having  2%  and  96%  interests,  respectively.  The
Partnership accounts for its investment under the equity method of accounting.

     Information  as to the financial  position and results of operations of the
joint  venture as of and for the three months ended March 31, 2001 is summarized
below:

                                                  March 31, 2001

         Assets                                   $    43,782,355
                                                  ===============

         Liabilities                              $    41,406,021
                                                  ===============

         Equity                                   $     2,376,334
                                                  ===============

         Partnership's share of equity            $        47,526
                                                  ===============

                                                For the Three Months
                                                Ended March 31, 2001

         Net income                               $       118,868
                                                  ===============

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

ICON Cheyenne LLC

     In 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.


<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

     Information  as to the financial  position and results of operations of the
joint  venture as of and for the three months ended March 31, 2001 is summarized
below:

                                                       March 31, 2001

         Assets                                        $    28,044,339
                                                       ===============

         Liabilities                                   $    16,356,405
                                                       ===============

         Equity                                        $    11,687,934
                                                       ===============

         Partnership's share of equity                 $       116,872
                                                       ===============

                                                     For the Three Months
                                                     Ended March 31, 2001

         Net income                                    $       286,784
                                                       ===============

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


<PAGE>


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

                                 March 31, 2001

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

     The  Partnership  was  formed  on  July  9,  1997  as  a  Delaware  limited
partnership. The Partnership's maximum offering 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
December 31, 1999,  583,184.58 units were admitted  representing  $58,318,458 of
capital contributions. Between January 1, 2000 and May 17, 2000, the date of the
final closing of the Partnership's  offering,  154,780.46  additional units were
admitted representing  $15,478,042 of capital  contributions  bringing the total
admission to 749,965.04  units totaling  $74,996,504  in capital  contributions.
During the year ended December 31, 2000,  3,221.15 units were reacquired.  Total
outstanding units at December 31, 2000 were 746,743.89. During the quarter ended
March 31, 2001, 175 units were reacquired.  Total outstanding units at March 31,
2001 were 746,568.89.

Results of Operations for the Three Months Ended March 31, 2001 and 2000

     For the three months ended March 31,2001 the  Partnership  did not lease or
finance  any  equipment.  For  the  three  months  ended  March  31,  2000,  the
Partnership  leased or financed equipment and residual interests with an initial
cost of $3,458,500.

     Revenues  for the  three  months  ended  March  31,  2001  were  $2,892,868
representing a decrease of $805,609.  The decrease in revenue resulted primarily
from a  decrease  in  rental  income of  $616,618  due to the  expiration  of an
aircraft lease in the fourth quarter of 2000,  with the re-lease of the aircraft
commencing in April 2001 to a new lessee for a four year term.

     Expenses  for the  three  months  ended  March 31,  2001  were  $2,891,328,
representing a decrease of $630,793. The decrease in expenses resulted primarily
from a decrease in  interest  expense of $401,881  and  depreciation  expense of
$324,205.  The decrease in interest  expense is due to a decrease in the average
debt outstanding from 2000 to 2001. The decrease in depreciation  expense is due
to the  Partnership's  reassessment of the estimated fair market value of one of
its two aircraft at the end of its initial  lease term.  Based on the  estimated
fair value of the aircraft at the end of its renewal lease period,  depreciation
expense is lower by approximately $65,000 for the quarter than what was recorded
during the 2000 period.  The renewal  lease  commenced in the fourth  quarter of
2000.

     Depreciation  expense also decreased as a result of no depreciation expense
being recorded for the Partnership's  other aircraft while it was being held for
re-lease  in the first  quarter of 2001.  Depreciation  on this  aircraft in the
prior year period was $259,000.  The Partnership  determined that the fair value
of this  aircraft  exceeded  its net book value and  accordingly  no  additional
depreciation  expense  was  recorded  until the  re-lease of the  aircraft.  The
Partnership re-leased this aircraft in April 2001.

     Net income for the three  months  ended  March 31, 2001 and 2000 was $1,540
and  $176,356,  respectively.  The  net  income  per  weighted  average  limited
partnership unit was $0 and $.27 for the 2001 and 2000 periods, respectively.


<PAGE>


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

Liquidity and Capital Resources

     The Partnership's  primary source of funds for the three months ended March
31, 2001 was cash provided by operations of $871,340.  The Partnership's primary
sources  of funds for the  three  months  ended  March  31,  2000  were  capital
contributions  net of offering  expenses,  of  $9,376,306  and cash  provided by
operations of  $2,020,532.  Funds  provided for the three months ended March 31,
2001 were used to fund  scheduled  debt payments and cash  distributions.  Funds
provided in 2000 were  utilized to  purchase  equipment  subject to lease and to
fund scheduled debt payments and cash distributions.  The Partnership intends to
continue  to  purchase  equipment  subject to lease and fund cash  distributions
utilizing cash from operations and borrowings.

     Cash distributions to limited partners for the three months ended March 31,
2001 and 2000,  which were paid  monthly,  totaled  $2,006,876  and  $1,684,579,
respectively.

     As of March 31, 2001 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.

     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,  2001  was  $3,186,389.  The  Partnership  believes  the  risk
associated with rising interest rates under this line is not significant.



<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, 2001.



<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 11, 2001                   /s/ Thomas W. Martin
----------------------              --------------------------------------------
         Date                       Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)