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, 2002
                     -----------------------------------------------------------

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

For the transition period from                         to
                               -----------------------   -----------------------

Commission File Number                          333-54011
                       ---------------------------------------------------------

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

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


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


                                                        (212) 418-4700
Registrant's telephone number, including area code -----------------------------



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

                                               [ x ] Yes     [   ] No


<PAGE>


PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                           Consolidated Balance Sheets
                                   (unaudited)

                                               September 30,    December 31,
         Assets                                   2002             2001
         ------                                   ----             ----

Cash and cash equivalents                     $     612,960    $   3,213,445
                                              -------------    -------------

Investment in finance leases
 Minimum rents receivable                        18,027,307       27,530,587
 Estimated unguaranteed residual values          32,544,577       32,985,468
 Initial direct costs                               536,227          780,194
 Unearned income                                 (6,988,520)     (10,522,087)
 Allowance for doubtful accounts                   (585,000)        (585,000)
                                              -------------    -------------
                                                 43,534,591       50,189,162
                                              -------------    -------------

Investment in operating leases
 Equipment, at cost                              52,734,532       52,734,532
 Accumulated depreciation                        (9,031,041)      (5,969,663)
                                              -------------    -------------
                                                 43,703,491       46,764,869
                                              -------------    -------------

Investments in unguaranteed
 residual values                                  3,429,492        4,284,947
                                              -------------    -------------

Investments in unconsolidated
 joint ventures                                   1,247,129        1,870,740
                                              -------------    -------------

Other assets                                        899,663        1,450,918
                                              -------------    -------------

Total assets                                  $  93,427,326    $ 107,774,081
                                              =============    =============

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

Notes payable, non-recourse                   $  48,794,479    $  57,687,654
Note payable - line of credit                     3,405,871        1,819,912
Due to affiliates                                    10,518             --
Security deposits and other payables                412,869        1,044,468
Minority interests in joint venture                 123,318          113,238
                                              -------------    -------------
                                                 52,747,055       60,665,272
Partners' equity (deficiency)
 General Partner                                   (244,211)        (181,482)
 Limited partners (743,200.27 units
  outstanding, $100 per unit original
  issue price)                                   40,924,482       47,290,291
                                              -------------    -------------

   Total partners' equity                        40,680,271       47,108,809
                                              -------------    -------------

Total liabilities and partners' equity        $  93,427,326    $ 107,774,081
                                              =============    =============


See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations

                                   (unaudited)
<TABLE>

                                                           For the Three Months         For the Nine Months
                                                           Ended September 30,          Ended September 30,
                                                            2002          2001           2002           2001
                                                            ----          ----           ----           ----

Revenues
<S>                                                  <C>             <C>            <C>            <C>
Rental income                                        $   1,780,308   $   1,420,309  $   5,340,925  $   3,606,411
 Finance income                                          1,136,546       1,831,394      3,533,567      5,760,582
 Income from investment in joint ventures                   44,051          87,289        172,739        209,201
 Interest income and other                                     347           7,814         28,530         56,373
 Gain on sale of investment in
  unguaranteed residual                                       -               -              -         1,219,910
 Gain on sale of equipment                                    -             32,757         78,834         32,757
                                                     -------------   -------------  -------------  -------------

   Total revenues                                        2,961,252       3,379,563      9,154,595     10,885,234
                                                     -------------   -------------  -------------  -------------

Expenses
 Interest                                                1,278,377       1,526,447      3,919,623      4,493,832
 Depreciation                                            1,020,459         757,814      3,061,378      1,786,826
 Management fees - General Partner                         246,139         508,716        972,742      1,469,514
 Administrative expense reimbursements
  General Partner                                          101,099         203,655        423,827        589,440
 Amortization of initial direct costs                       71,582         159,688        243,967        553,630
 General and administrative                                282,289         156,767        727,488        466,424
 Minority interest expense in consolidated
  joint venture                                              3,518           4,921         10,080         15,418
                                                     -------------   -------------  -------------  -------------

 Total expenses                                          3,003,463       3,318,008      9,359,105      9,375,084
                                                     -------------   -------------  -------------  -------------

Net (loss) income                                    $     (42,211)  $      61,555  $    (204,510) $   1,510,150
                                                     =============   =============  =============  =============

Net (loss) income allocable to:
 Limited partners                                    $     (41,789)  $      60,939  $    (202,465) $   1,495,048
 General Partner                                              (422)            616         (2,045)        15,102
                                                     -------------   -------------  -------------  -------------

                                                     $     (42,211)  $      61,555  $    (204,510) $   1,510,150
                                                     =============   =============  =============  =============

Weighted average number of limited
 partnership units outstanding                             744,282         746,131        745,060        746,344
                                                     =============   =============  =============  =============

Net (loss) income per weighted average
 limited partnership unit                            $        (.06)  $        0.08   $      (0.27) $        2.00
                                                     =============   =============   ============= =============

</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 Nine Months Ended September 30, 2002
                      and the Year ended December 31, 2001

                                   (unaudited)
<TABLE>

                                   Limited Partner Distributions
                                   -----------------------------

                                       Return of   Investment          Limited         General
                                       Capital       Income            Partners        Partner          Total
                                       -------       ------            --------        -------          -----
                                    (Per weighted average unit)
Balance at
<S>                                    <C>           <C>            <C>              <C>           <C>
 December 31, 2000                                                 $    55,393,843  $   (100,150) $   55,293,693

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

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

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

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

Cash distributions
 to partners                          $ 8.08        $  -                (6,007,732)      (60,684)     (6,068,416)

Limited partnership units
 edeemed (2,663.62 units)                                                 (155,612)             -       (155,612)

Net loss                                                                  (202,465)       (2,045)       (204,510)
                                                                   ---------------  ------------  --------------

Balance at
 September 30, 2002                                                $    40,924,482  $   (244,211) $   40,680,271
                                                                   ===============  ============  ==============


</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)

                                                         2002            2001
                                                         ----            ----
Cash flows from operating activities:
 Net (loss) income                                 $   (204,510)   $  1,510,150
                                                   ------------    ------------
 Adjustments to reconcile net income to
  net cash (used in) provided by operating
  activities:
  Finance income portion of receivables
   paid directly to lenders by lessees               (3,053,806)     (4,453,425)
  Rental income paid directly to lender
   by lessee                                         (4,967,629)     (3,198,566)
  Interest expense on non-recourse
   financing paid directly by lessees                 3,603,024       4,316,336
  Amortization of initial direct costs                  243,967         553,630
  Income from investments in joint venture             (172,739)       (209,201)
  Depreciation                                        3,061,378       1,786,826
  Gain on sale of equipment                             (78,834)        (32,757)
  Gain on sale of investment in unguaranteed
   residual                                                   -      (1,219,910)
  Minority interest expense                              10,080          15,418
  Change in operating assets and liabilities:
   Non-financed receivables                           1,596,213       3,657,674
   Due to affiliates                                     10,518        (537,085)
   Other assets                                         551,255        (510,203)
   Security deposits, deferred credits and
    other payables                                     (631,599)        335,994
   Other                                                      -         (17,195)
                                                   ------------    ------------

     Total adjustments                                  171,828         487,536
                                                   ------------    ------------

     Net cash (used in) provided by
      operating activities                              (32,682)      1,997,686
                                                   ------------    ------------

Cash flows from investing activities:
 Equipment and receivables purchased                          -      (1,145,711)
 Distribution from unconsolidated
  joint ventures                                        796,350         234,766
 Proceeds from sale of investment of
  unguaranteed residuals                                855,455       2,606,413
 Proceeds from sale of equipment                        418,461       2,344,649
 Acquisition of minority interest in
  consolidated joint venture                                  -         (55,804)
                                                   ------------    ------------

     Net cash provided by investing activities        2,070,266       3,984,313
                                                   ------------    ------------



                                                     (continued on next page)



<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)

                                                       2002            2001
                                                       ----            ----

Cash flows from financing activities:
 Proceeds from line of credit                      3,405,871               -
 Repayments of notes payable - line of credit     (1,819,912)     (1,165,736)
 Proceeds from non-recourse debt borrowings                -       1,012,555
 Repayments of notes payable, non-recourse                 -      (1,356,007)
 Redemption of limited partnership units            (155,612)        (47,267)
 Cash distributions to partners                   (6,068,416)     (6,078,354)
                                                ------------    ------------

    Net cash used in financing activities         (4,638,069)     (7,634,809)
                                                ------------    ------------

Net decrease in cash and cash equivalents         (2,600,485)     (1,652,810)

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

Cash and cash equivalents at end
 of period                                      $    612,960    $  1,553,082
                                                ============    ============




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, 2002 and 2001, non-cash activities
included the following:

                                                       2002             2001
                                                       ----             ----

Principal and interest on direct
 finance receivables paid directly to
 lenders by lessees                            $    7,528,569    $  12,332,032

Rental income assigned - operating
 lease receivables                                  4,967,629        3,198,566

Principal and interest on non-recourse
 financing paid directly to lenders
 by lessees                                       (12,496,198)     (15,530,598)
                                               --------------    -------------

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

     Interest  expense of $3,919,623  and  $4,493,832  for the nine months ended
September  30,  2002 and 2001  consisted  of  interest  expense on  non-recourse
financing  paid directly to lenders by lessees of $3,603,024  and $4,316,336 and
other interest of $316,599 and $177,496, respectively.



<PAGE>


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

                   Notes to Consolidated Financial Statements

1.   Basis of Presentation

     The consolidated financial statements of ICON Income Fund Eight A L.P. (the
"Partnership")  have been prepared  pursuant to the rules and regulations of the
Securities  and  Exchange   Commission  (the  "SEC")  and,  in  the  opinion  of
management,  include  all  adjustments  (consisting  only  of  normal  recurring
accruals)  necessary  for a fair  statement  of income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
to such SEC rules and regulations. Management believes that the disclosures made
are adequate to make the information  presented not misleading.  The results for
the interim  period are not  necessarily  indicative of the results for the full
year. These consolidated financial statements should be read in conjunction with
the consolidated  financial  statements and notes included in the  Partnership's
2001 Annual Report on Form 10-K.

2.   Related Party Transactions

     Fees and other  expenses paid or accrued by the  Partnership to the General
Partner or its affiliates for the nine months ended  September 30, 2002 and 2001
were as follows:

                                 2002           2001
                                 ----           ----

  Management fees           $   972,742    $ 1,469,514  Charged to Operations
  Administrative expense
   reimbursements               423,827        589,440  Charged to Operations
                            -----------    -----------

  Total                     $ 1,396,569    $ 2,058,954
                            ===========    ===========

     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.   Consolidated Ventures and Investments in Unconsolidated Joint Ventures

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

Consolidated Venture

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

     ICON Boardman Funding L.L.C.
     ----------------------------

     In December  1998, the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding  L.L.C.  ("ICON  BF") for the  purpose  of  acquiring  a lease of a coal
handling  facility  with  Portland  General  Electric,  a utility  company.  The
purchase  price totaled  $27,421,810  and was funded with cash and  non-recourse




<PAGE>


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

              Notes to Consolidated Financial Statements-continued

debt. The Partnership, Series C, L.P. Six, and L.P. Seven received a 98.5%, .5%,
..5% and .5%  interest,  respectively,  in ICON BF. In  September  2001,  ICON BF
acquired Series C's interest in ICON BF, at a cost of $56,370, which represented
Series C's basis in the joint  venture and was funded by the  Partnership,  L.P.
Six and L.P. Seven in accordance with their remaining  interests in ICON BF. The
revised  ownership  interests  are  now  98.995%,  .5025%,  and  .5025%  for the
Partnership, L.P. Six, and L.P. Seven, respectively. The Partnership's financial
statements  include 100% of the assets and  liabilities and 100% of the revenues
and expenses of ICON BF. L.P. Six's and L.P.  Seven's  interests in ICON BF have
been  reflected  as minority  interests  in joint  ventures on the  consolidated
balance sheets and minority  interest expense on the consolidated  statements of
operations.

     Portland  General  Electric  ("PGE") is a wholly owned  subsidiary of Enron
Corporation  ("Enron"),  which filed for  Chapter 11  bankruptcy  protection  in
December 2001. PGE has not filed for  bankruptcy.  While Enron owns all of PGE's
outstanding  common stock, PGE has its own legal entity,  owns its assets and is
responsible for its own day-to-day  operations.  PGE continues to make its lease
payments and is current through October 2002.

Investments In Unconsolidated Joint Ventures

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

     AIC Trust
     ---------

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

     On December 28, 2001, AIC Trust sold its remaining  leases,  subject to the
related debt, at a loss, for a note receivable of  (pound)2,575,000  ($3,744,822
based upon the  exchange  rate at  December  31,  2001)  which is payable in six
installments  through  June 2004.  The first two  installments  on the note were
collected in January and June 2002, respectively.  As of September 30, 2002, the
gross amount due is  (pound)1,625,000  ($2,494,534  on a discounted  basis based
upon the exchange rate at September 30, 2002).



<PAGE>


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

              Notes to Consolidated Financial Statements-continued

     Information  as to the  unaudited  financial  position  of AIC  Trust as of
September 30, 2002 and December 31, 2001 and its results of  operations  for the
nine months ended September 30, 2002 and 2001 is summarized below:


                                September 30, 2002      December 31, 2001
                                ------------------      -----------------

 Assets                           $   2,494,534           $  3,849,439
                                  =============           ============

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

 Equity                           $   2,437,087           $  3,849,439
                                  =============           ============

 Partnership's share
  of equity                       $   1,065,738           $  1,683,360
                                  =============           ============

                             For the Nine Months          For the Nine Months
                           Ended September 30, 2002    Ended September 30, 2001
                           ------------------------    ------------------------

 Net income                       $     340,533            $    439,449
                                  =============            ============

 Partnership's share of
  net income                      $     148,915            $    192,171
                                  =============            ============

 Distributions                    $   1,752,885            $    536,853
                                  = ===========            ============

 Partnerships share of
  distributions                   $     766,537            $    234,766
                                  =============            ============

     AIC Trust  recorded a foreign  exchange  gain of  $200,857  during the nine
months ended September 30, 2002.

     ICON Aircraft 24846, LLC
     ------------------------

     In 2000, the  Partnership  and two  affiliates,  L.P. Seven and ICON Income
Fund  Eight B L.P.  ("Fund  Eight B") formed  ICON  Aircraft  24846,  LLC ("ICON
Aircraft  24846") for the purpose of  acquiring  an  investment  in an 767-300ER
aircraft  leased to a  Scandinavian  Airline  Systems  for a  purchase  price of
$44,515,416,  which was funded with cash of $2,241,371 and non-recourse  debt of
$42,274,045.  The rents and the aircraft have been assigned to the  unaffiliated
non-recourse  lender.  The lease is scheduled to expire in March 2003,  at which
time the  balance  of the  non-recourse  debt  outstanding  is  scheduled  to be
approximately  $34,500,000.  The  Partnership,  L.P. Seven and Fund Eight B have
ownership interests of 2.0%, 2.0% and 96%, respectively, in ICON Aircraft 24846.
The  Partnership  accounts  for  its  investment  under  the  equity  method  of
accounting.



<PAGE>


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

              Notes to Consolidated Financial Statements-continued

     Information as to the unaudited  financial  position of ICON Aircraft as of
September 30, 2002 and December 31, 2001 and its results of  operations  for the
nine months ended September 30, 2002 and 2001 is summarized below:

                             September 30, 2002     December 31, 2001
                             ------------------     -----------------

 Assets                        $  39,896,944           $  41,952,008
                               =============           =============

 Liabilities                   $  36,327,970           $  38,945,109
                               =============           =============

 Equity                        $   3,568,974           $   3,006,899
                               =============           =============

 Partnership's share of
  equity                       $      71,379           $      60,138
                               =============           =============

                              For the Nine Months      For the Nine Months
                           Ended September 30, 2002  Ended September 30, 2001

 Net income                    $     562,075           $     405,824
                               =============           =============

 Partnership's share of
  net income                   $      11,241           $       8,118
                               =============           =============

     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 lease  investments.  The  purchase  price
totaled  $29,705,716  and was funded with cash of $11,401,151 and the assumption
of non-recourse debt with an unaffiliated third party lender of $18,304,565. The
debt is structured to be amortized by the application to the debt of rentals due
under the various term leases.  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 unaudited  financial  position of ICON Cheyenne as of
September 30, 2002 and December 31, 2001 and its results of  operations  for the
nine months ended September 30, 2002 and 2001 is summarized below:

                              September 30, 2002       December 31, 2001
                              ------------------       -----------------

 Assets                         $  19,060,988            $  23,869,671
                                =============            =============

 Liabilities                    $   8,059,843            $  11,145,506
                                =============            =============

 Equity                         $  11,001,145            $  12,724,165
                                =============            =============

 Partnership's share
  of equity                     $     110,012            $     127,242
                                =============            =============

                               For the Nine Months       For the Nine Months
                            Ended September 30, 2002  Ended September 30, 2001

 Net income                     $   1,258,307            $     891,227
                                =============            =============

 Partnership's share of
  net income                    $      12,583            $       8,912
                                =============            =============

 Distributions                  $   2,981,327            $        -
                                =============            =============

 Partnership's share of
  distributions                 $      29,813            $        -
                                =============            =============

4.   Line of Credit

     During the nine months ended  September 30, 2002, the  Partnership  entered
into a new $17,500,000 joint line of credit agreement,  shared with Fund Eight B
and L.P. Seven, with Comerica Bank as lender, replacing its prior line of credit
agreement.  The Partnership borrowed $3,405,871 under the new agreement and used
$1,819,912 to pay off its borrowings  under its prior line of credit.  Under the
terms of the  agreement,  the  Partnership  may  borrow  at a rate  equal to the
Comerica Bank base rate plus 1% (5.75% at September 30, 2002) and all borrowings
are  to be  collateralized  by  the  present  values  of  rents  receivable  and
residuals.  The expiration  date of the new line of credit  agreement is May 31,
2003.





<PAGE>


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

                               September 30, 2002

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

Results of Operations for the Three Months Ended September 30, 2002 and 2001

     Revenues for the quarter  ended  September 30, 2002 ("2002  Quarter")  were
$2,961,252, representing a decrease of $418,311 over the quarter ended September
30, 2001 ("2001 Quarter").  Finance income decreased by $694,848 from $1,831,394
during the 2001 Quarter to $1,136,546  during the 2002 Quarter.  The decrease in
finance  income  resulted  from a  reduction  in the  size of the  Partnership's
portfolio of leases,  as well as a restructuring  of two aircraft finance leases
in October 2001 which caused the leases to be re-classified as operating leases.
In addition,  income from investment in joint ventures decreased by $43,238. The
decline in the above stated  categories  of revenue were offset  partially by an
increase in rental income of $359,999 from $1,420,309 during the 2001 Quarter to
$1,780,308  during the 2002  Quarter.  The  increase in rental  income  resulted
primarily from the restructuring of the aircraft leases mentioned above.

     Expenses for the 2002 Quarter were  $3,003,463,  representing a decrease of
$314,545  over the 2001  Quarter.  The  reduction in expenses  resulted from the
reduction of the  Partnership's  portfolio  of leases,  a decline in the average
non-recourse  indebtedness by way of application of lease payments in accordance
with  the  repayment  schedules,   and  from  the  continued  reduction  of  the
amortization  balance of initial direct costs and the method  (interest  method)
used to calculate amortization of initial direct cost on finance leases.

     Management  fees-general  partner decrease by $262,577 due to the reduction
of the  Partnership's  portfolio of leases,  upon which such fees are dependant.
Interest expense decreased by $248,070,  as a result of a decline in the average
non-recourse  indebtedness by way of application of lease payments in accordance
with the repayment schedules. In addition, administrative expense reimbursements
-  general  partner  decreased  by  $102,556.  The  decrease  resulted  from the
reduction of the Partnership's  portfolio of leases upon which such expenses are
dependant.  Amortization  of initial  direct cost  decreased  by  $88,106.  This
decrease  resulted from the continued  reduction of the amortization  balance of
initial  direct  costs  and the  method  (interest  method)  used  to  calculate
amortization  of  initial  direct  costs  on  finance  leases.  An  increase  in
depreciation expense of $262,645 resulted from the additional aircraft operating
leases  discussed  above.  In  addition,  general  and  administrative  expenses
increased by $125,522.

     Net (loss)  income for the 2002 Quarter and the 2001 Quarter was  $(42,211)
and $61,555,  respectively.  The net (loss) income per weighted  average limited
partnership  unit was $(.06) and $0.08 for the 2002 Quarter and the 2001 Quarter
respectively.

     As  of  September   30,  2002  there  were  no  known  trends  or  demands,
commitments,  events or  uncertainties,  which are  likely to have any  material
effect on net revenues and the results of operations.

Results of Operations for the Nine Months Ended September 30, 2002 and 2001

     For the nine months  ended  September  30, 2002  ("2002  Period")  and 2001
("2001  Period"),  the  Partnership  did not  lease or  finance  any  additional
equipment.


<PAGE>



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

                               September 30, 2002


     Revenues for the nine months ended  September 30, 2002 ("2002 Period") were
$9,154,595  representing  a decrease of  $1,730,639  over the nine months  ended
September 2001 ("2001 Period"). The decline in revenue resulted primarily from a
gain on the sale of an  investment  in a  unguaranteed  residual  of  $1,219,910
during the 2001 Period. Finance income decreased by $2,227,015.  The decrease in
finance  income  resulted  from a  reduction  in the  size of the  Partnership's
portfolio of leases,  as well as a restructuring  of two aircraft finance leases
in October 2001 which caused the leases to be re-classified as operating leases.
The decline in the above stated  categories of revenue were offset  partially by
an increase  in rental  income of  $1,734,514.  The  increase  in rental  income
resulted from the restructuring of the two aircraft leases mentioned above along
with the  re-leasing of an off-lease  aircraft to a replacement  lessee in April
2001. Such aircraft had been off-lease in 2001 until it was re-leased.

     Expenses for the 2002 Period were  $9,359,105,  representing  a decrease of
$15,979 over the 2001 Period.

     Interest  expense  decreased  by  $574,209  due to a decline in the average
non-recourse  indebtedness by way of application of lease payments in accordance
with the  repayment  schedules.  Management  fees-general  partner  decrease  by
$496,772,  and administrative expense reimbursements - general partner decreased
by $165,613.  These decreases  resulted from the reduction of the  Partnership's
portfolio of leases upon which such  expenses  are  dependant.  Amortization  of
initial  direct cost  decreased by $309,663.  This  decrease  resulted  from the
continued reduction of the amortization  balance of initial direct costs and the
method (interest method) used to calculate  amortization of initial direct costs
on finance leases.  An increase in depreciation  expense of $1,274,552  resulted
from the additional  aircraft  operating  leases  discussed  above. In addition,
general and administrative expenses increased by $261,064.

     Net (loss)  income for the 2002 Period and the 2001  Period was  $(204,510)
and $1,510,150 respectively.  The net (loss) income per weighted average limited
partnership  unit was  $(0.27) and $2.00 for the 2002 Period and the 2001 Period
respectively.

     As  of  September   30,  2002  there  were  no  known  trends  or  demands,
commitments,  events or  uncertainties,  which are  likely to have any  material
effect on net revenues and the results of operations.

Liquidity and Capital Resources

     In early 2002,  the  Partnership  extended and amended its existing line of
credit arrangement with an unaffiliated  third party lender.  Under the terms of
the  amendment,  the maturity  date was  extended to December  31, 2002,  but no
additional borrowings were permitted. During the 2002 Period, the loan was fully
paid with proceeds from a newly  established  line of credit with Comerica Bank,
from which it borrowed $3,405,871. Under the new line, which was jointly entered
into with Fund Eight B and L.P. Seven and has a joint limit of $17,500,000,  the
Partnership  may borrow at a rate equal to the  Comerica  Bank base rate plus 1%
(5.75% at September  30,  2002) with  borrowings  collateralized  by the present
value of rents receivable and residuals. The line expires May 31, 2003.



<PAGE>


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

                               September 30, 2002

     Besides  proceeds from the new line of credit,  the  Partnership's  primary
source of funds for 2002 Period was cash  provided by  investing  activities  of
$2,070,267.  The Partnership repaid $1,819,912 of its recourse notes payable-old
line of credit  during 2002 with  proceeds  from the newly  established  line of
credit  with  Comerica  Bank.  Because the  Partnership  paid  distributions  to
partners totaling $6,068,416, its liquidity was reduced.

     Cash  distributions  to limited  partners  for the 2002 Period and the 2001
Period, which were paid monthly, totaled $6,007,732 and $6,017,563 respectively.

     As  of  September  30,  2002,  there  were  no  known  trends  or  demands,
commitments,  events or  uncertainties,  which are  likely to have any  material
effect  on  liquidity.  As cash  is  realized  from  operations  and  additional
borrowings,  the  Partnership  will  continue to invest in equipment  leases and
financings  where it deems it to be prudent while  retaining  sufficient cash to
meet its reserve requirements and recurring obligations.

Item 3.  Qualitative and Quantitative Disclosures About Market Risk

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

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

     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  September  30, 2002 was  $3,405,871.  The  Partnership  believes the risk
associated with rising interest rates under this line is not significant.

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

     The  Partnership  has an  investment  of  approximately  $22.6  million  in
equipment on lease to Portland General Electric (PGE), a utility company,  which
is a wholly  owned  subsidiary  of Enron  Corporation  ("Enron").  In the fourth
quarter of 2001, Enron Corporation  filed for Chapter 11 bankruptcy  protection.
PGE has not filed for  bankruptcy.  PGE is current on its lease  payments at the
date of this report.  Management is continually monitoring the Enron proceedings
to the extent that it could, in the future, impact the Partnership's investment.



<PAGE>


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

                               September 30, 2002


Item 4.  Controls and Procedures

     Beaufort  J.B.  Clarke and Thomas W. Martin,  the  Principal  Executive and
Principal Financial Officers,  respectively,  of ICON Capital Corp. ("ICC"), the
General Partner of the Partnership,  have evaluated the disclosure  controls and
procedures  of the  Partnership  within  90 days  prior  to the  filing  of this
quarterly report. As used herein, the term "disclosure  controls and procedures"
has the meaning given to the term by Rule 13a-14 under the  Securities  Exchange
Act of 1934, as amended  ("Exchange  Act"),  and includes the controls and other
procedures  of the  Partnership  that are  designed to ensure  that  information
required to be  disclosed by the  Partnership  in the reports that it files with
the SEC under the Exchange Act is recorded,  processed,  summarized and reported
within the time periods specified in the SEC's rules and forms. As part of their
evaluation,  Messrs. Clarke and Martin conferred with the finance and accounting
staff of ICC and the finance and accounting  staff of ICON Holdings  Corp.,  the
parent  of  ICC.  Management  has  presented  the  results  of its  most  recent
evaluation to the Partnership's independent auditors, KPMG LLP. Based upon their
evaluation,  Messrs.  Clarke and Martin have  concluded  that the  Partnership's
disclosure  controls  and  procedures  provide  reasonable  assurance  that  the
information  required  to be  disclosed  by the  Partnership  in this  report is
recorded,  processed,  summarized and reported within the time periods specified
in the SEC's rules and forms applicable to the preparation of this report.

     There  have  been no  significant  changes  in the  Partnership's  internal
controls or in other factors that could  significantly  affect the Partnership's
internal  controls  subsequent to the evaluation  described  above  conducted by
ICC's principal executive and financial officers.




<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, 2002.

Exhibits

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

99.2 Certification  of Executive  Vice  President  and  Principal  Financial and
     Accounting  Officer  pursuant to 18  U.S.C.ss.1350,  as adopted pursuant to
     Section 906 of the Sarbanes-Oxley Act of 2002.



<PAGE>


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


                                   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 14, 2002          /s/ Thomas W. Martin
-------------------------      ------------------------------------------------
          Date                 Thomas W. Martin
                               Executive Vice President
                               (Principal Financial and Accounting Officer
                               of the Manager of the Registrant)


                              Certifications - 10-Q

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

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

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

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

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

     a)   designed  such  disclosure  controls  and  procedures  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 as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"); and

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


<PAGE>


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


5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent  evaluation,  to the  registrant's  auditors  and the audit
     committee of  registrant's  board of directors (or persons  performing  the
     equivalent function):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which could  adversely  affect the  registrant's  ability to
          record,  process,   summarize  and  report  financial  data  and  have
          identified for the  registrant's  auditors any material  weaknesses in
          internal controls; 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; and

6.   The  registrant's  other  certifying  officers and I have indicated in this
     quarterly report whether or not there were significant  changes in internal
     controls  or in other  factors  that could  significantly  affect  internal
     controls  subsequent to the date of our most recent  evaluation,  including
     any corrective actions with regard to significant deficiencies and material
     weaknesses.

Dated:  November 14, 2002

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



I, Thomas W. Martin, certify that:

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

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

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

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

     a)   designed  such  disclosure  controls  and  procedures  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;



<PAGE>


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


     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"); and

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

5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent  evaluation,  to the  registrant's  auditors  and the audit
     committee of  registrant's  board of directors (or persons  performing  the
     equivalent function):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which could  adversely  affect the  registrant's  ability to
          record,  process,   summarize  and  report  financial  data  and  have
          identified for the  registrant's  auditors any material  weaknesses in
          internal controls; 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; and

6.   The  registrant's  other  certifying  officers and I have indicated in this
     quarterly report whether or not there were significant  changes in internal
     controls  or in other  factors  that could  significantly  affect  internal
     controls  subsequent to the date of our most recent  evaluation,  including
     any corrective actions with regard to significant deficiencies and material
     weaknesses.

Dated:  November 14, 2002

/s/ Thomas W. Martin
----------------------------------------
Thomas W. Martin
Executive Vice President
(Principal Financial and Accounting Officer
of the Manager of the Registrant)


<PAGE>


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

                               September 30, 2002

EXHIBIT 99.1

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


(1)  the Quarterly  Report on Form 10-Q for the period ended  September 30, 2002
     (the "Periodic  Report") which this  statement  accompanies  fully complies
     with the  requirements  of Section 13(a) of the Securities  Exchange Act of
     1934 (15 U.S.C. 78m) and

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

Dated:  November 14, 2002




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



<PAGE>


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

                               September 30, 2002


EXHIBIT 99.2


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

(1)  the Quarterly  Report on Form 10-Q for the period ended  September 30, 2002
     (the "Periodic  Report") which this  statement  accompanies  fully complies
     with the  requirements  of Section 13(a) of the Securities  Exchange Act of
     1934 (15 U.S.C. 78m) and

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

Dated:  November 14, 2002




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