`

                                  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                      September 30, 2000
                     -----------------------------------------------------------

[ ] 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>

                                                  September 30,    December 31,
                                                      2000             1999
         Assets

<S>                                              <C>              <C>
Cash .........................................   $   5,720,019    $   5,222,028
                                                 -------------    -------------

Investment in finance leases
   Minimum rents receivable ..................      59,299,810       72,064,245
   Estimated unguaranteed residual values ....      43,012,327       42,536,175
   Initial direct costs ......................       1,389,497        2,327,918
   Unearned income ...........................     (22,200,560)     (27,622,947)
   Allowance for doubtful accounts ...........        (585,000)        (385,000)
                                                 -------------    -------------
                                                    80,916,074       88,920,391

Investment in operating leases
   Equipment, at cost ........................      40,688,100       38,671,600
   Accumulated depreciation ..................      (2,564,344)        (594,308)
                                                 -------------    -------------
                                                    38,123,756       38,077,292

Investment in unguaranteed residual value ....       5,673,696        1,150,000
                                                 -------------    -------------
Investment in joint venture ..................       3,174,308        2,989,128
                                                 -------------    -------------

Other assets .................................         896,559        1,563,052
                                                 -------------    -------------
Total assets .................................   $ 134,504,412    $ 137,921,891
                                                 =============    =============

          Liabilities and Partners' Equity

Notes payable - non-recourse .................   $  71,658,902    $  82,790,864
Note payable - line of credit ................       4,214,173        5,000,000
Security deposits, and other payables ........         856,977          521,695
Minority interest in joint venture ...........         146,023          132,909
                                                 -------------    -------------

                                                    76,876,075       88,445,468
Partners' equity (deficiency)
   General Partner ...........................         (78,372)         (24,043)
   Limited partners (748,685.04 and 595,184.58
   units outstanding, $100 per unit original
   issue price in 2000 and 1999, respectively)      57,706,709       49,500,466
                                                 -------------    -------------

   Total partners' equity ....................      57,628,337       49,476,423
                                                 -------------    -------------

Total liabilities and partners' equity .......   $ 134,504,412    $ 137,921,891
                                                 =============    =============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations


<TABLE>

                                                  For the Three Months        For the Nine Months
                                                   Ended September 30,         Ended September 30,
                                                   2000          1999          2000          1999


Revenues
<S>                                            <C>           <C>           <C>           <C>
Finance income .............................   $ 2,429,991   $ 2,288,637   $ 6,608,675   $ 5,535,159
Rental income ..............................     1,509,083          --       4,299,083          --
Income from investment in joint venture ....        52,838         4,527       185,180         4,527
Interest income and other ..................        74,721        27,731       396,479        82,772
                                               -----------   -----------   -----------   -----------

   Total revenues ..........................     4,066,633     2,320,895    11,489,417     5,622,458
                                               -----------   -----------   -----------   -----------

Expenses
   Interest ................................     1,872,574     1,083,223     5,612,005     2,682,194
   Provision for bad debts .................          --            --         200,000       385,000
   Management fees - General Partner .......       743,362       378,553     1,485,594       754,727
   Administrative expense reimbursements
    General Partner ........................       311,000       132,979       610,988       282,651
   Depreciation ............................       664,475          --       1,970,036          --
   Amortization of initial direct costs ....       322,352       220,997     1,028,421       563,499
   General and administrative ..............        99,891       132,461       321,056       193,137
   Minority interest expense in consolidated
    joint ventures .........................         4,601         5,060        13,114        15,556
                                               -----------   -----------   -----------   -----------

Total expenses .............................     4,018,255     1,953,273    11,241,214     4,876,764
                                               -----------   -----------   -----------   -----------

Net income .................................   $    48,378   $   367,622   $   248,203   $   745,694
                                               ===========   ===========   ===========   ===========

Net income allocable to:
   Limited partners ........................   $    47,894   $   363,946   $   245,721   $   738,237
   General Partner .........................           484         3,676         2,482         7,457
                                               -----------   -----------   -----------   -----------

                                               $    48,378   $   367,622   $   248,203   $   745,694
                                               ===========   ===========   ===========   ===========

Weighted average number of limited
   partnership units outstanding                   748,685       441,905       698,371       323,641
                                               ===========   ===========   ===========   ===========

Net income per weighted average
   limited partnership unit                    $       .06   $       .82   $       .35   $      2.28
                                               ===========  =============  ===========   ===========
</TABLE>

See accompanying notes to consolidated financial statements.



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

             Consolidated Statements of Changes in Partners' Equity

                For the Nine Months Ended September 30, 2000 and
                        the Year Ended December 31, 1999

                                   (unaudited)
<TABLE>

                                   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, 1998                                               $11,794,222  $    618  $11,794,840

Proceeds from issuance
   of limited partnership
   units (458,408 units)                                            45,840,825         -   45,840,825

Sales and offering expenses                                         (5,751,283)        -   (5,751,283)

Cash distributions to partners        $  7.05       $  3.70         (3,632,817)  (37,282)  (3,670,099)

Net income                                                           1,249,519    12,621    1,262,140
                                                                   -----------  --------  -----------

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

Net proceeds from issuance
   of limited partnership
   units (153,500.46 units)                                         15,350,046      -      15,350,046

Sales and
   offering expenses                                                (1,765,255)     -      (1,765,255)

Cash distributions to partners        $  7.70       $   .35         (5,624,269)  (56,811)  (5,681,080)

Net income                                                             245,721     2,482      248,203
                                                                   -----------  --------  -----------

Balance at
   September 30, 2000                                              $57,706,709  $(78,372) $57,628,337
                                                                   ===========  ========  ===========

</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 Nine Months Ended September 30,
                                   (unaudited)
<TABLE>

                                                                      2000            1999
                                                                      ----            ----

Cash flows from operating activities:
<S>                                                               <C>             <C>
   Net income .................................................   $    248,203    $    745,694
                                                                  ------------    ------------
   Adjustments to reconcile net income to
    net cash provided by (used in) operating activities:
      Provision for bad debts .................................        200,000         385,000
      Finance income portion of receivables paid directly
        to lenders by lessees .................................     (4,975,586)     (4,188,513)
      Interest expense on non-recourse financing paid
        directly by lessees ...................................      5,184,677       2,540,009
      Amortization of initial direct costs ....................      1,028,421         563,499
      Minority interest expense ...............................         13,114          15,556
      Income from investment in joint venture .................       (185,180)         (4,527)
      Depreciation ............................................      1,970,036            --
         Change in operating assets and liabilities:
         Collection of principal  - non-financed receivables ..      3,962,513       1,351,490
         Other assets .........................................        666,493        (147,434)
         Minority interest in joint venture ...................           --           (68,192)
         Accounts payable to General Partner ..................           --          (806,298)
         Security deposits, deferred credits and other payables        335,282         222,600
         Other ................................................        (78,637)       (214,809)
                                                                  ------------    ------------

           Total adjustments ..................................      8,121,133        (351,619)
                                                                  ------------    ------------

        Net cash provided by operating activities .............      8,369,336         394,075
                                                                  ------------    ------------

Cash flows from investing activities:
   Equipment and receivables purchased ........................     (5,190,856)    (28,068,663)
   Investment in unconsolidated joint venture .................           --        (3,000,000)
   Investment in unguaranteed residual value ..................     (4,523,696)           --
   Initial direct costs .......................................        (90,000)     (2,799,938)
                                                                  ------------    ------------

         Net cash used in investing activities ................     (9,804,552)    (33,868,601)
                                                                  ------------    ------------

</TABLE>

<PAGE>


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

                Consolidated Statement of Cash Flows (Continued)

                     For the Nine Months Ended September 30,
                                   (unaudited)
<TABLE>

                                                                          2000            1999
                                                                          ----            ----

Cash flows from financing activities:
<S>                                                                    <C>             <C>
   Issuance of limited partnership units, net of offering expenses     13,584,791      30,916,098
   Net proceeds received from non-recourse borrowings ............           --         4,546,230
   Payments of non-recourse debt .................................     (5,184,677)           --
   Payments of recourse debt - line of credit ....................       (785,827)     (5,000,000)
   Cash distributions to partners ................................     (5,681,080)     (2,285,948)
   Proceeds from note payable - line of credit ...................           --         5,000,000
                                                                     ------------    ------------

         Net cash provided by financing activities ...............      1,933,207      33,176,380
                                                                     ------------    ------------

Net increase (decrease) in cash ..................................        497,991        (298,146)

Cash at beginning of period ......................................      5,222,028       2,283,067
                                                                     ------------    ------------

Cash at end of period ............................................   $  5,720,019    $  1,984,921
                                                                     ============    ============



</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 nine months ended September 30, 2000 and 1999, non-cash activities
included the following:
<TABLE>

                                                2000           1999
                                                ----           ----
<S>                                          <C>            <C>
Fair value of equipment and receivables
   purchased for debt and payables ....   $       --      $(57,647,330)
Non-recourse notes payable assumed in
   purchase price .....................           --        53,960,428
Accounts payable - equipment ..........           --         3,686,902

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............     11,131,962      11,833,443
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................    (11,131,962)    (11,833,443)
                                          ------------    ------------

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

      Interest  expense of $5,612,005  and  $2,682,194 for the nine months ended
September  30, 2000 and 1999  consisted  of:  interest  expense on  non-recourse
financing  paid directly to lenders by lessees of $5,184,677  and $2,540,009 and
interest on the recourse note payable of $427,328 and $142,185, respectively.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                               September 30, 2000

                                   (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 generally accepted accounting
principles  have  been  condensed  or  omitted  pursuant  to such SEC  rules and
regulations.  Management believes that the disclosures made are adequate to make
the information  represented 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 1999
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 nine months ended  September 30, 2000 and 1999
were as follows:

                                    2000         1999
                                    ----         ----

Underwriting commissions        $  307,001   $  709,241   Charged to Equity
Organization and offering          230,250      999,765   Charged to Equity
Acquisition fees                 2,113,656    2,799,938   Capitalized
Management fees                  1,485,594      754,727   Charged to Operations
Administrative expense
  reimbursements                   610,988      282,651   Charged to Operations
                                ----------   ----------

Total                           $4,747,489   $5,546,322
                                ==========   ==========

      The Partnership  and affiliates  formed two 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 two 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

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 September 30, 2000 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  period  of  investment  through
September 30, 2000 is summarized below:

                                          September 30, 2000

Assets                                      $   17,681,716
                                            ==============

Liabilities                                 $  (10,421,507)
                                            ==============

Equity                                      $    7,260,209
                                            ==============

Partnership's share of equity               $    3,174,308
                                            ==============

Net income                                  $      433,509
                                            ==============

Partnership's share of income               $      185,180
                                            ==============

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."  Simultaneously  with the acquisition of the Portland General
Electric  lease by ICON BF, the rent in excess of the senior debt  payments  was
acquired by L.P.  Six for  $3,801,108.  No gain or loss was  recognized  on this
transaction.


<PAGE>


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

                               September 30, 2000

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.  At
the end of September 30, 2000, total units outstanding amounted to 748,685.04 as
a result of two third quarter 2000 recision transactions involving 1,280 units.

Results of Operations for the Three Months Ended September 30, 2000 and 1999

     Revenues  for the three  months ended  September  30, 2000 were  $4,066,633
representing an increase of $1,745,738 over the three month total for the period
ended  September 30, 1999.  The increase in revenues  resulted from increases in
rental income of $1,509,083,  finance income of $141,354, income from investment
in joint  venture of $48,311 and  interest  income and other of  $46,990.  These
increases resulted from the Partnership  continuing to raise capital during 1999
and 2000 and using the funds to invest in  equipment  resulting  in increases in
the Partnership's lease investment  portfolios.  The increase in interest income
and other  resulted  from an increase in the average  cash  balances in the 2000
period versus the 1999 period.

     Expenses  for the three  months ended  September  30, 2000 were  $4,018,255
representing an increase of $2,064,982 over the three month total for the period
ended  September 30, 1999.  The increase  resulted  primarily  from increases in
interest  expense of  $789,351,  depreciation  of $664,475,  management  fees of
$364,809,  administrative expense of $178,021 and amortization of initial direct
costs of $101,355. The increase in interest expense is due to an increase in the
average  debt  outstanding  from 1999 to 2000.  The  increase in all other noted
expense  categories is due to the overall increases in the  Partnership's  lease
investment  portfolios resulting from equipment acquisition activity during 1999
through  September 2000 and higher levels of operating  activity during the 2000
period.

     Net income  for the three  months  ended  September  30,  2000 and 1999 was
$48,378 and $367,622,  respectively. The net income per weighted average limited
partnership  unit  outstanding  was $.06 and  $0.82  for 2000 and 1999  periods,
respectively.


<PAGE>


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

                               September 30, 2000


Results of Operations for the Nine Months Ended September 30, 2000 and 1999

     Revenues  for  the  nine  months  ended  September  30,  were   $11,489,417
representing  an  increase of  $5,866,959  from 1999.  The  increase in revenues
resulted  from  increases  in rental  income of  $4,299,083,  finance  income of
$1,073,516,  interest  income of $313,707  and income from  investment  in joint
venture of $180,653. These increases resulted from the Partnership continuing to
raise  capital  during 1999 and 2000 and using the funds to invest in  equipment
resulting in increases in the  Partnership's  lease investment  portfolios.  The
increase in interest  income and other  resulted from an increase in the average
cash balances in the 2000 period versus the 1999 period.

     Expenses  for  the  nine  months  ended  September  30,  were   $11,241,214
representing  an  increase of  $6,364,450  from 1999.  The  increase in expenses
resulted   primarily   from   increases  in  interest   expense  of  $2,929,811,
depreciation expense of $1,970,036, management fees of $730,867, amortization of
initial direct costs of $464,922, administrative expense of $328,337 and general
and administrative expense of $127,919. These increases were partially offset by
a decrease in the provision for bad debts of $185,000.  The increase in interest
expense is due to an increase in the average debt outstanding from 1999 to 2000.
The  increase  in all  other  noted  expense  categories  is due to the  overall
increases  in the  Partnership's  lease  investment  portfolios  resulting  from
equipment  acquisition  activity  during 1999 through  September 2000 and higher
levels of  operating  activity  during  the 2000  period.  The  decrease  in the
provision  for bad debts was the result of  determinations  made of the level of
reserves required during the 1999 and 2000 periods.

     Net  income  for the nine  months  ended  September  30,  2000 and 1999 was
$248,203 and $745,694, respectively. The net income per weighted average limited
partnership unit outstanding was $.35 and $2.28 for 2000 and 1999, respectively.



<PAGE>


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

Liquidity and Capital Resources

     The  Partnership's  primary  sources  of funds  for the nine  months  ended
September  30,  2000  and  1999  were  capital  contributions,  net of  offering
expenses,  of $13,584,791 in 2000 and  $30,916,098 in 1999, and cash provided by
operations of  $8,369,336 in 2000.  These funds were used to purchase or finance
equipment   investments,   to  make  payments  on   borrowings   and  fund  cash
distributions.  The  Partnership  intends to continue to purchase  equipment and
fund  cash   distributions   utilizing  funds  from  operations  and  additional
borrowings.

     Cash distributions to limited partners for the nine months ended September,
2000 and 1999,  which were paid  monthly,  totaled  $5,624,269  and  $2,262,516,
respectively.

     As  of  September   30,  2000  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.


<PAGE>


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


PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
September 30, 2000.



<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.



November 10, 2000                   /s/ Thomas W. Martin
-----------------                   --------------------------------------------
      Date                          Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)