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 quarterly period ended            March 31, 2006
                                          --------------------------------------

     [ ]  Transition  Report  Pursuant to Section 13 or 15(d) of the  Securities
Exchange Act of 1934 for the transition period from _____________to ____________


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

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

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

 100 Fifth Avenue, 4th Floor, New York, New York                 10011-1505
--------------------------------------------------------------------------------
 (Address of principal executive offices)                         (Zip code)

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


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days. [x] Yes [ ] No

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated  filer or a  non-accelerated  filer.  See definition of "accelerated
filer and large  accelerated  filer" in Rule 12b-2 of the  Exchange  Act.  Large
accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [x]

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). [ ] Yes [x] No

Number of outstanding limited partnership units of the registrant on May 1, 2006
is 735,232.


<PAGE>

                          ICON Income Fund Eight A L.P.
                                      Index


<TABLE>
<CAPTION>


PART I - FINANCIAL INFORMATION                                                            Page

<S>                                                                                        <C>
     Item 1.  Condensed Consolidated Financial Statements

         Condensed Consolidated Balance Sheets at March 31, 2006 (Unaudited) and
           December 31, 2005                                                                1

         Condensed Consolidated Statements of Operations for the three months ended
           March 31, 2006 and 2005 (Unaudited)                                              3

         Condensed Consolidated Statement of Changes in Partners' Equity for the three
           Months ended March 31, 2006 (Unaudited)                                          4

         Condensed Consolidated Statements of Cash Flows for the three months ended
           March 31, 2006 and 2005 (Unaudited)                                              5

         Notes to Condensed Consolidated Financial Statements (Unaudited)                   7

     Item 2. General Partner's Discussion and Analysis of Financial Condition and
              Results of Operations                                                        11

     Item 3.  Quantitative and Qualitative Disclosures About Market Risk                   15

     Item 4.  Controls and Procedures                                                      15

PART II - OTHER INFORMATION

     Item 1.  Legal Proceedings                                                            16

     Item 1A. Risk Factors                                                                 16

     Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds                  16

     Item 3.  Defaults Upon Senior Securities                                              16

     Item 4.  Submission of Matters to a Vote of Security Holders                          16

     Item 5.  Other Information                                                            16

     Item 6.  Exhibits                                                                     16

Signatures                                                                                 17

</TABLE>


<PAGE>
                         PART I - FINANCIAL INFORMATION

Item 1.  Condensed Consolidated Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets


                                     ASSETS

                                                  (Unaudited)
                                                   March 31,        December 31,
                                                    2006              2005
                                                   ------------     ------------

 Cash and cash equivalents                         $    569,477     $  1,419,446
                                                   ------------     ------------

 Investments in finance leases:
      Minimum rents receivable                        5,107,451        5,696,391
      Estimated unguaranteed residual values            200,000          200,000
      Initial direct costs, net                         127,248          138,816
      Unearned income                                 (889,162)      (1,095,644)
                                                   ------------     ------------

         Net investments in finance leases            4,545,537        4,939,563
                                                   ------------     ------------

 Investments in operating leases:
      Equipment, at cost                             26,521,700       26,521,700
      Accumulated depreciation                    (12,771,584)      (11,412,469)
                                                   ------------     ------------

         Net investments in operating leases         13,750,116       15,109,231
                                                   ------------     ------------

 Equipment held for sale or lease, net                  310,965          323,001
 Investments in joint ventures                        4,014,041        4,004,228
 Other assets, net                                      265,272          805,465
                                                   ------------     ------------

         Total assets                              $ 23,455,408     $ 26,600,934
                                                   ============     ============

 See accompanying notes to condensed consolidated financial statements.

                                       1
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets


                        LIABILITIES AND PARTNERS' EQUITY


                                                   (Unaudited)
                                                     March 31,     December 31,
                                                      2006            2005
                                                   ------------   -------------

 Notes and accrued interest payable- non-recourse  $  9,731,249    $ 12,701,548
 Accounts payable and accrued expenses                  257,057         376,301
 Due to General Partner and affiliates                  379,205         253,662
 Deferred rental income                                 788,792              -
 Minority interest                                      122,803         109,682
                                                   ------------    ------------

      Total liabilities                              11,279,106      13,441,193
                                                   ------------    ------------

 Commitments and contigencies

 Partners' equity:
  General Partner                                      (526,190)       (517,128)
  Limited Partners (735,232 and 736,882 units
   outstanding, $100 per unit original issue price)  12,702,492      13,676,869
                                                   ------------    ------------

 Total partners' equity                              12,176,302      13,159,741
                                                   ------------    ------------

 Total liabilities and partners' equity            $ 23,455,408    $ 26,600,934
                                                   ============    ============


 See accompanying notes to condensed consolidated financial statements.

                                       2
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Operations
                          Three Months Ended March 31,
                                   (Unaudited)


<TABLE>
<CAPTION>

                                                       2006             2005
                                                   ------------     ------------
<S>                                                <C>             <C>
 Revenue:
      Rental income                                $  1,809,064    $   2,292,330
      Finance income                                    206,481          508,564
      Income from investments in joint ventures          46,862              279
      Net loss on sales of equipment                       -            (57,518)
      Interest and other income                          27,862           71,609
                                                   ------------     ------------

         Total revenue                                2,090,269        2,815,264
                                                   ------------     ------------

 Expenses:
      Depreciation and amortization                   1,370,683        2,092,665
      Interest                                          167,749          528,417
      Management fees - General Partner                 174,711          338,527
      Administrative expense reimbursements
        - General Partner                               139,079          137,654
      General and administrative                        130,042           80,671
      Minority interest                                  13,120           22,073
                                                   ------------     ------------

         Total expenses                               1,995,384        3,200,007
                                                   ------------     ------------

 Net income (loss)                                 $     94,885     $   (384,743)
                                                   ============     ============

 Net income (loss) allocable to:
      Limited Partners                             $     93,936     $   (380,896)
      General Partner                                       949           (3,847)
                                                   ------------     ------------

                                                   $     94,885     $   (384,743)
                                                   ============     ============

 Weighted average number of limited partnership
      units outstanding                                 736,039          739,515
                                                   ============     ============

 Net income (loss) per weighted average
      limited partnership unit                     $       0.13     $      (0.52)
                                                   ============     ============

See accompanying notes to condensed consolidated financial statements.

</TABLE>

                                       3
<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
               Condensed Statement of Changes in Partners' Equity
                          Three Months Ended March 31,
                                   (Unaudited)


<TABLE>
<CAPTION>



                                        Limited
                                        Partner                                         Total
                                        Units           Limited         General       Partners'
                                     Outstanding       Partners         Partner         Equity
                                     -----------     -----------     -----------     -----------

<S>                                   <C>           <C>              <C>            <C>
Balance, January 1, 2006              $   736,882    $13,676,869     $  (517,128)   $  13,159,741

 Limited partnership units redeemed        (1,650)       (77,210)           -             (77,210)
 Cash distributions to partners               -         (991,103)        (10,011)      (1,001,114)
 Net income                                   -           93,936             949           94,885
                                      -----------    -----------     -----------    -------------

 Balance, March 31, 2006              $   735,232    $12,702,492     $  (526,190)   $  12,176,302
                                      ===========    ===========     ===========    =============

See accompanying notes to condensed consolidated financial statements.

</TABLE>

                                       4
<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                          Three Months Ended March 31,
                                   (Unaudited)


<TABLE>
<CAPTION>


 Increase (decrease) in cash and cash equivalents                                  2006            2005
                                                                                 ----------     ----------
 Cash flows from operating activities:
<S>                                                                             <C>            <C>
      Net income (loss)                                                         $    94,885    $  (384,743)
      Adjustments to reconcile net income (loss) to net cash
         provided by (used in) operating activities:
            Rental income paid directly to lenders by lessees                    (1,809,064)    (2,292,330)
            Finance income  paid directly to lenders by lessees                    (206,481)      (508,564)
            Income from investments in joint ventures                               (46,862)          (279)
            Net loss on sales of equipment                                               -          57,518
            Depreciation and amortization                                         1,370,683      2,092,665
            Interest expense on non-recourse financing paid directly
               to lenders by lessees                                                167,749        448,787
             Minority interest                                                       13,120         22,073
         Changes in operating assets and liabilities:
            Collection of principal - non-financed receivables                      454,940        192,595
            Accrued interest income                                                      -         (61,243)
            Accounts payable and accrued expenses                                    12,767         17,567
            Due to General Partner and affiliates, net                              125,543           (513)
            Deferred rental income                                                       -           3,118
                                                                                -----------    -----------


Net cash provided by (used in) operating activities                                177,280       (413,349)
                                                                                 -----------    -----------

 Cash flows from investing activities:
      Proceeds from sales of equipment                                               12,036        242,950
      Distributions received from joint ventures                                     39,039          2,500
                                                                                -----------    -----------

 Net cash provided by investing activities                                           51,075        245,450
                                                                                -----------    -----------

 Cash flows from financing activities:
      Cash distributions paid to partners                                        (1,001,114)    (1,004,692)
      Cash paid for redemption of limited partnership units                         (77,210)            -
      Proceeds from note payable - recourse                                              -         775,000
                                                                                -----------    -----------

 Net cash used in financing activities                                           (1,078,324)      (229,692)
                                                                                -----------    -----------

 Net decrease in cash and cash equivalents                                         (849,969)      (397,591)
 Cash and cash equivalents, beginning of the period                               1,419,446        718,195
                                                                                -----------    -----------

 Cash and cash equivalents, end of the period                                   $   569,477    $   320,604
                                                                                ===========    ===========

</TABLE>

See accompanying notes to condensed consolidated financial statements.

                                       5
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                          Three Months Ended March 31,
                                   (Unaudited)


<TABLE>
<CAPTION>

                                                                                   2006           2005
      <S>                                                                       <C>            <C>
                                                                                -----------    -----------
 Supplemental disclosure of cash flow information:
 Cash paid during the period for interest                                       $        -     $   79,630
                                                                                ===========    ===========

 Supplemental disclosure of non-cash investing and financing activities:
      Principal and interest paid directly to lenders by lessees                $ 3,138,048    $ 6,909,899
                                                                                ===========    ===========

</TABLE>


See accompanying notes to condensed consolidated financial statements.


                                       6
<PAGE>
                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                 March 31, 2006
                                   (Unaudited)


(1)    Basis of Presentation and Consolidation

     The accompanying condensed consolidated financial statements of ICON Income
Fund Eight A L.P (the  "Partnership")  have been  prepared  in  accordance  with
accounting  principles  generally  accepted in the United  States of America for
interim  financial  information and pursuant to the rules and regulations of the
Securities  and  Exchange  Commission  for Form 10-Q.  Accordingly,  they do not
include all of the information and footnotes  required by accounting  principles
generally  accepted  in the United  States of  America  for  complete  financial
statements.  In the opinion of the General Partner, all adjustments  (consisting
only of normal recurring accruals)  considered necessary for a fair presentation
have been included.  These condensed consolidated financial statements should be
read in  conjunction  with  the  consolidated  financial  statements  and  notes
included in the  Partnership's  2005 Annual Report on Form 10-K. The results for
the interim  period are not  necessarily  indicative of the results for the full
year.

     The condensed consolidated financial statements include the accounts of the
Partnership and its majority owned  subsidiary.  All  intercompany  accounts and
transactions have been eliminated in consolidation.

     The Partnership accounts for its noncontrolling interests in joint ventures
where the  Partnership  has  influence on  financial  and  operational  matters,
generally greater than 5% and less than 50% ownership interest, under the equity
method of accounting.  In such cases, the Partnership's original investments are
recorded  at  cost  and  adjusted   for  its  share  of  earnings,   losses  and
distributions.  The Partnership accounts for investments in joint ventures where
the  Partnership  has  virtually no influence  over  financial  and  operational
matters using the cost method of accounting.  In such cases,  the  Partnership's
original investments are recorded at cost and reduced for distributions.  All of
the  Partnership's  investments  in joint ventures are subject to its impairment
review policies.

     In joint ventures where the  Partnership's  ownership  interest is majority
owned,  minority interest represents the minority owner's proportionate share of
its equity in the joint  venture.  The  minority  interest is  adjusted  for the
minority  owner's share of the earnings,  losses and  distributions of the joint
venture.

(2)    Organization

     The  Partnership  was  formed  on  July  9,  1997  as  a  Delaware  limited
partnership for the purpose of acquiring  equipment  subject to leases and, to a
lesser degree,  acquiring ownership rights to items of leased equipment at lease
expiration.  The  Partnership  will  continue  until  December 31, 2017,  unless
terminated sooner.

     The General  Partner of the Partnership is ICON Capital Corp. (the "General
Partner"), a Connecticut  corporation.  The General Partner manages and controls
the  Partnership`s  business affairs,  including,  but not limited to, equipment
leases and financing transactions under the terms of a management agreement with
the Partnership.  Additionally,  the General Partner has a 1% ownership interest
in the Partnership.

                                       7
<PAGE>
                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                 March 31, 2006
                                   (Unaudited)

(2)    Organization - continued

The Partnership  invested most of the net proceeds from its offering in items of
equipment  that are subject to a lease.  After the net  offering  proceeds  were
invested,  additional  investments  were made with the cash  generated  from the
Partnership's  initial  investments  to the extent  that cash was not needed for
expenses,  reserves and distributions to partners.  The investment in additional
equipment in this manner is called  "reinvestment."  The  Partnership  purchased
equipment  from time to time until five  years  from the date the  offering  was
completed.  This time frame is called the "reinvestment  period," which ended on
December 20, 2005.  After the  reinvestment  period,  we will begin  selling our
assets in the  ordinary  course  of  business  during a time  frame  called  the
"liquidation period."

     Partners'   capital  accounts  are  increased  for  their  initial  capital
contribution plus their  proportionate  share of earnings and decreased by their
proportionate  share  of  losses  and  distributions.   Profits,   losses,  cash
distributions and liquidation proceeds are allocated 99% to the limited partners
and 1% to the General  Partner  until each  limited  partner has  received  cash
distributions  and  liquidation  proceeds  sufficient  to reduce their  adjusted
capital   contribution   account  to  zero  and  receive,  in  addition,   other
distributions  and  allocations  which would provide an 8% per annum  cumulative
return on their outstanding  adjusted capital contribution  account.  After such
time, distributions will be allocated 90% to the limited partners and 10% to the
General Partner.

     Certain  reclassifications  have  been made to the  accompanying  condensed
consolidated  financial  statements for the three months ended March 31, 2005 to
conform to the current period presentation.

(3)    Use of Estimates

     The  preparation  of financial  statements  in conformity  with  accounting
principles  generally  accepted  in the United  States of America  requires  the
General  Partner to make  estimates  and  assumptions  that affect the  reported
amounts of assets and  liabilities  and the disclosure of contingent  assets and
liabilities as of the date of the financial  statements and the reported amounts
of revenues and expenses  during the  reporting  period.  Significant  estimates
primarily include the allowance for doubtful accounts and unguaranteed  residual
values. Actual results could differ from those estimates.

(4)    Joint Ventures

     The joint venture described below is not consolidated by the Partnership.

     ICON Global Crossing, LLC

     On November 17, 2005, the Partnership  along with ICON Income Fund Ten, LLC
and ICON Leasing Fund Eleven,  LLC ("Fund Eleven") formed ICON Global  Crossing,
LLC ("ICON Global Crossing"),  with original ownership interests of 12%, 44% and
44%, respectively. Total capital contributions made to ICON Global Crossing were
$17,397,940  of which  the  Partnership's  share  was  $2,006,952.  ICON  Global
Crossing is purchasing state-of-the-art telecommunications equipment on lease to
Global Crossing Telecommunications, Inc. ("Global Crossing"). On March 31, 2006,
Fund Eleven made an additional  capital  contribution to ICON Global Crossing of
$7,733,176 which changed the ownership  interests to approximately  8.0 %, 30.6%
and 61.4%, respectively.

                                       8
<PAGE>
                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                 March 31, 2006
                                   (Unaudited)


(4)    Joint Ventures - continued

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000  of equipment  (including  approximately  $157,000 in
legal  fees) on  lease to  Global  Crossing  and  during  April  2006  purchased
approximately  $3,165,000 of additional equipment on lease with Global Crossing.
The base lease term is for 48 months beginning April 1, 2006.

(5)    Transactions with Related Parties

     In accordance with the terms of the management  agreement,  the Partnership
pays the General  Partner (i)  management  fees ranging from 1% to 7% based on a
percentage of the rentals received either directly by the Partnership or through
joint ventures and (ii) acquisition fees, through the reinvestment period, of 3%
of the gross value of the Partnership's acquisition  transactions.  In addition,
the  General  Partner is  reimbursed  for  administrative  expenses  incurred in
connection with the Partnership's operations.

     The General Partner performs certain services relating to the management of
the  Partnership's  equipment  leasing  activities.  Such  services  include the
collection  of lease  payments  from the  lessees of the  equipment,  re-leasing
services in connection  with  equipment  which is off-lease,  inspections of the
equipment,  liaison with and general  supervision  of lessees to assure that the
equipment is being properly operated and maintained,  monitoring  performance by
the lessees of their  obligations  under the leases and the payment of operating
expenses.

     Administrative  expense  reimbursements  are costs  incurred by the General
Partner and necessary to the Partnership's  operations.  These costs include the
General  Partner's  legal,   accounting,   investor   relations  and  operations
personnel, as well as, professional fees and other costs that are charged to the
Partnership  based upon the  percentage of time such  personnel  dedicate to the
Partnership.  Excluded are salary and related costs,  travel  expenses and other
administrative  costs incurred by individuals with a controlling interest in the
General Partner.

     The General Partner also has a 1% interest in the Partnership's profits and
distributions.  The  Partnership  paid  distributions  to the General Partner of
$10,011 during the three months ended March 31, 2006. Additionally,  the General
Partner's  interest in the  Partnership's net income (loss) for the three months
ended March 31, 2006 and 2005 was $949 and $(3,847), respectively.

     The  Partnership  had a payable of $379,205 due to the General  Partner and
affiliates at March 31, 2006. The Partnership  owed the General Partner $192,786
for accrued and unpaid  administrative  expense  reimbursements and $181,200 for
accrued and unpaid  acquisition fees incurred during the year ended December 31,
2005.  In  addition,  the  Partnership  owed ICON Global  Crossing  $5,219 for a
distribution overpayment which occurred during the quarter ended March 31, 2006.

     Fees and other expenses  charged to operations by the  Partnership and paid
or accrued to the General  Partner or its  affiliates for the three months ended
March 31, 2006 and 2005, respectively, were as follows:

                                       9
<PAGE>
                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                 March 31, 2006
                                   (Unaudited)


(5)    Transactions with Related Parties - continued

                                                 2006           2005
                                              ----------     -----------
 Management fees                              $  174,711     $   338,527
 Administrative expense reimbursements           139,079         137,654
                                              ----------     -----------

                                              $  313,790     $   476,181
                                              ==========     ===========


(6)    Recent Accounting Pronouncements

     The General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.


                                       10
<PAGE>

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

     The  following is a  discussion  of our results of  operations  and current
financial  position.  This  discussion  should be read in  conjunction  with our
unaudited condensed consolidated financial statements and related notes included
elsewhere  in this report,  Item 1A. Risk  Factors and the audited  consolidated
financial  statements  and related  notes  included in our Annual Report on Form
10-K for the year ended December 31, 2005.

     As used in this  Quarterly  Report on Form 10-Q,  references to "we," "us,"
"our"  or  similar  terms  include  ICON  Income  Fund  Eight  A  L.P.  and  its
consolidated subsidiaries.

     Forward-Looking Statements

     Certain statements within this Quarterly Report on Form 10-Q may constitute
forward-looking   statements  within  the  meaning  of  the  Private  Securities
Litigation  Reform  Act of 1995  ("PSLRA").  These  statements  are  being  made
pursuant to the PSLRA, with the intention of obtaining the benefits of the "safe
harbor"  provisions of the PSLRA,  and, other than as required by law, we assume
no  obligation  to  update  or  supplement  such   statements.   Forward-looking
statements are those that do not relate solely to historical fact. They include,
but are not limited to, any statement  that may predict,  forecast,  indicate or
imply future  results,  performance,  achievements  or events.  You can identify
these   statements  by  the  use  of  words  such  as  "may,"  "will,"  "could,"
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and variations of these words or comparable words or phrases of similar meaning.
These  forward-looking  statements  reflect our current beliefs and expectations
with respect to future  events and are based on  assumptions  and are subject to
risks and  uncertainties  and other  factors  outside our control that may cause
actual results to differ materially from those projected.

     Overview

     We are an  equipment  leasing  business  formed on July 9,  1997.  We began
active  operations on October 14, 1998.  We primarily  engage in the business of
acquiring  equipment  subject  to  lease  and,  to a  lesser  degree,  acquiring
ownership rights to items of leased equipment at lease  expiration.  Some of our
equipment  leases are acquired for cash and are expected to provide current cash
flow, which we refer to as "income"  leases.  The majority of the purchase price
of our other  equipment  leases will be financed,  so these leases will generate
little or no current cash flow because  substantially all of the rental payments
received from a lessee will be paid to a lender.  For these "growth" leases,  we
anticipate  that the future value of the leased  equipment  will exceed the cash
portion  of  the  purchase   price  paid  for  the   equipment.   We  ended  our
"reinvestment"  period on  December  20, 2005 and began our  liquidation  period
where we will begin to sell our assets in the ordinary course of business.

     If we believe it would  benefit our  partners to reinvest  our cash flow in
equipment during the liquidation  period,  we may do so, but our General Partner
will not  receive  any  additional  acquisition  fees in  connection  with  such
reinvestments. Our goal is to complete the liquidation period within three years
after the end of the reinvestment period, but it may take longer to do so.

     At March 31, 2006 our current  portfolio,  which we hold either directly or
through joint venture investments with affiliates and others, consists primarily
of the following equipment subject to lease:

     Air Transportation Equipment:

     o    We have a 90.0%  interest in a McDonnell  Douglas  DC-10-30F  aircraft
          subject  to lease  with  FedEx.  At March  31,  2006,  the lease has a
          remaining term of 15 months.

     o    We have a 100.0%  interest  in  various  aircraft  rotables  that were
          originally on lease to Sabena Belgian World  Airways,  Sabena Oman and
          Sabena MEA. All of this  equipment  is  currently  off lease and being
          remarketed.

                                       11
<PAGE>

     Energy Equipment:

     o    We have a 100.0%  interest in one  tugboat  ("M/V  MICHIGAN")  bearing
          official  number  650770  and one oil barge  ("GREAT  LAKES")  bearing
          official  number  650771  on  lease to  Keystone  Great  Lakes,  whose
          obligations  are  ultimately  guaranteed by BP Amoco Plc. The lease is
          scheduled to expire on January 1, 2008.

     Manufacturing Equipment for Playgrounds:

     o    We  have a  100.0%  interest  in  equipment  used  in a  manufacturing
          facility  on lease  to  Playcore  Wisconsin,  Inc.  ("Playcore").  The
          manufacturing  equipment  is  on  lease  for a  term  of  three  years
          commencing January 1, 2006.

     Telecommunications Equipment:

     o    We have an 8.0% ownership interest in ICON Global Crossing, LLC ("ICON
          Global  Crossing"),  an entity also  managed by our  General  Partner,
          which purchased state-of-the-art telecommunications equipment on lease
          to Global Crossing Telecommunications, Inc.

     Lease and Other Significant Transactions

     Telecommunications Equipment

On November 17,  2005,  we along with ICON Income Fund Ten, LLC and ICON Leasing
Fund Eleven,  LLC ("Fund  Eleven")  formed ICON Global  Crossing,  with original
ownership   interests  of  12%,  44%  and  44%,   respectively.   Total  capital
contributions  made to ICON Global Crossing were  $17,397,940 of which our share
was   $2,006,952.   ICON   Global   Crossing  is   purchasing   state-of-the-art
telecommunications  equipment  on lease to Global  Crossing  Telecommunications,
Inc.  ("Global  Crossing").  On March 31, 2006,  Fund Eleven made an  additional
capital  contribution  to ICON Global  Crossing of $7,733,176  which changed the
ownership interests to approximately 8.0 %, 30.6% and 61.4%, respectively.

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000  of equipment  (including  approximately  $157,000 in
legal  fees) on  lease to  Global  Crossing  and  during  April  2006  purchased
approximately  $3,165,000 of additional equipment on lease with Global Crossing.
The base lease term is for 48 months beginning April 1, 2006.

     New Accounting Pronouncements

     Our General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.

                                       12
<PAGE>
     Results of Operations  for the Three Months Ended March 31, 2006 (the "2006
Quarter") and 2005 (the "2005 Quarter")

     We began  our  liquidation  period on  December  20,  2005.  Our goal is to
complete the liquidation period within three years, but it may take longer to do
so.  During the  liquidation  period,  we will sell our  assets in the  ordinary
course of  business.  As we begin to sell our  assets,  both  rental  income and
finance  income will decrease over time as will expenses  related to our assets,
such as depreciation expense. Additionally,  interest expense should decrease as
we reach the  expiration  of leases that were financed and the debt is repaid to
the lender.  As leased  equipment  is sold,  we will  experience  both gains and
losses on these sales.

     Revenues  for the 2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:
<TABLE>
<CAPTION>
                                              Three Months Ended March 31,
                                              -----------------------------
                                                2006           2005            Change
                                              ----------     -----------    -----------
 <S>                                            <C>            <C>             <C>
 Total revenue                                $2,090,269     $ 2,815,264     $ (724,995)
                                              ==========     ===========    ===========

 Rental income                                $1,809,064     $ 2,292,330     $ (483,266)
 Finance income                               $  206,481     $   508,564     $ (302,083)
 Income from investments in joint ventures    $   46,862     $       279     $   46,583
 Net loss on sales of equipment               $       -      $   (57,518)    $   57,518
 Interest and other income                    $   27,862     $    71,609     $  (43,747)
</TABLE>
Total revenue for the 2006 Quarter decreased $724,995, or 25.8%, compared to the
2005  Quarter.  The  decrease  in both  rental  income  and  finance  income was
principally due to leased equipment we sold during 2005. Rental income decreased
primarily due to the sale during July 2005 of two Boeing aircraft  previously on
lease to  America  West  Airlines,  Inc.  The  decrease  in  finance  income was
primarily attributable to the sales of equipment on lease to E*Trade Corporation
during March 2005 and the sale during May 2005 by ICON/Boardman  Facility LLC, a
majority  owned  subsidiary of ours,  of a coal handling  facility on lease with
Portland General Electric.

     Expenses  for the 2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:
<TABLE>
<CAPTION>
                                               Three Months Ended March 31,
                                               ----------------------------
                                                  2006          2005           Change
                                              ==========     ==========      ===========
<S>                                           <C>            <C>                <C>
 Total expenses                               $1,995,384     $ 3,200,007     $(1,204,623)
                                              ==========     ===========     ===========

 Depreciation and amortization                $1,370,683     $ 2,092,665     $  (721,982)
 Interest                                     $  167,749     $   528,417     $  (360,668)
 General and administrative                   $  130,042     $    80,671     $    49,371
 Management fees - General Partner            $  174,711     $   338,527     $  (163,816)
 Administrative expense reimbursements
   - General Partner                          $  139,079     $   137,654     $     1,425
 Minority interest                            $   13,120     $    22,073     $    (8,953)
</TABLE>

Total expenses for the 2006 Quarter decreased $1,204,623,  or 37.6%, compared to
the 2005 Quarter.  The decrease in depreciation  and  amortization was primarily
due to our General  Partner's  determination  at December 31, 2005 that we would
discontinue depreciating one of our assets, a tug boat and barge, on lease to BP
Amoco Plc. This  assessment was based upon the results of our General  Partner's
annual review of our assets in accordance with our impairment policy. During the
review process our General  Partner  determined  that the net book value of this
equipment  approximated the estimated fair value at lease termination on January
1, 2008.  Our  General  Partner  estimated  that this  change  will  result in a
decrease  in our  depreciation  and  amortization  of  approximately  $1,243,000
annually,  or approximately  $1.69 per limited partnership unit. The decrease in
interest  expense was  primarily due to our  repayment of the  outstanding  debt
balance  related to the two Boeing  aircraft sold during July 2005. The decrease
in management  fees - General  Partner was primarily a result of the decrease of
our rental income which is the basis for the  management fee  calculation.  Such
services  include the  collection of lease  payments  from  lessees,  re-leasing
services in connection  with  equipment  which is off-lease,  inspections of the
equipment,  liaison with and general  supervision  of lessees to assure that the
equipment is being properly operated and maintained,  monitoring  performance by
the lessees of their  obligations  under the leases and the payment of operating
expenses. As we decrease our leased equipment portfolio, management fees paid to
our General  Partner are  expected to decrease.

                                       13
<PAGE>

     Net Income (Loss)

As a result of the  foregoing  factors,  the net  income  for 2006  Quarter  was
$94,885,  as compared to the net loss for 2005  Quarter of  $(384,743).  The net
income per weighted average number of limited  partnership units outstanding for
the 2006  Quarter  was $0.13 as compared  to the net loss per  weighted  average
number of limited partnership units outstanding for 2005 Quarter of $(0.52).

     Liquidity and Capital Resources

     Sources and Uses of Cash

     At March 31, 2006 we had cash and cash equivalents of $569,477.  During our
liquidation period, our main source of cash is expected to be from operating and
investing  activities.  Our main use of cash  during the  liquidation  period is
expected to be from financing activities and cash distributions to our partners.

     Our main sources of cash during the 2006 Quarter  were from  investing  and
operating activities and operating  activities.  Our primary source of cash from
investing  activities  was from  distributions  received from joint  ventures of
approximately  $39,000  and  proceeds  on sales of  equipment  of  approximately
$12,000.  The  main  source  of cash  from  operating  activities  was  from the
collection of rental income from non-financed leases of approximately $455,000.

     Our main use of cash during the 2006 Quarter was for financing  activities.
Our primary use of cash for financing  activities was  distribution  payments to
our partners of approximately  $1,001,000 and redemption of limited  partnership
units of approximately $77,000.

     Financings and Borrowings

     We have non-recourse debt at March 31, 2006 of $9,731,249. Our non-recourse
debt consists of notes payable in which the lenders have a security  interest in
the equipment and an assignment  of the rental  payments  under the leases.  The
lenders  are  being  paid  directly  by  the  lessees.   Our  non-recourse  debt
obligations accrue interest ranging between 4.00% per year and 7.89% per year.

     Our  General  Partner  believes  that  with  the  cash  we  have  currently
available,  cash being generated from our leases,  cash  distributions  from our
joint ventures and proceeds from equipment  sales,  we have  sufficient  cash to
continue our operations into the  foreseeable  future.  However,  our ability to
generate  cash  in  the  future  is  subject  to  general  economic,  financial,
competitive, regulatory and other factors that affect our lessee businesses that
are beyond our control.

     Distributions

     We pay monthly  distributions  to our limited  partners  beginning with the
first month after the limited partners' admission through the termination of the
operating  period,  which was December 20, 2005.  We paid  distributions  to our
limited partners for the three months ended March 31, 2006 of $991,103.  We paid
distributions  to our General  Partner for the three months ended March 31, 2006
of $10,011.

     Contractual Obligations and Commitments and Off Balance Sheet Transactions

     Our contractual  obligations and  commitments  have not changed  materially
from the amounts  disclosed in our Annual Report on Form 10-K for the year ended
December 31, 2005. We do not have any off balance sheet transactions.

                                       14
<PAGE>

Item 3. Quantitative and Qualitative Disclosures About Market Risk

     We, like most other companies,  are exposed to certain market risks,  which
include  changes in interest rates and the demand for equipment (and the related
residuals)  owned by us. We believe  that our  exposure to other  market  risks,
including foreign currency  exchange rate risk,  commodity risk and equity price
risk, are  insignificant,  at this time, to both our financial  position and our
results of operations.  There were no material changes to the disclosure related
to these items  since the filing of our Annual  Report on Form 10-K for the year
ended December 31, 2005.

Item 4.  Controls and Procedures

     Evaluation of disclosure controls and procedures

     In connection  with the  preparation of this Quarterly  Report on Form 10-Q
for the period ended March 31, 2006,  as well as the  financial  statements  and
Quarterly  Reports  on Form 10-Q for the  period  ended  March 31,  2006 for our
General  Partner  and  our  affiliates,  our  General  Partner  carried  out  an
evaluation,  under the supervision and with the  participation of the management
of our General Partner,  including its Chief Executive Officer and the Principal
Financial  and  Accounting  Officer,  of the  effectiveness  of the  design  and
operation of our General Partner's  disclosure controls and procedures as of the
end of the period covered by this report pursuant to the Securities Exchange Act
of 1934.  Based on the foregoing  evaluation,  except as noted below,  the Chief
Executive Officer and the Principal  Financial and Accounting  Officer concluded
that our General Partner's disclosure controls and procedures were effective.

     While evaluating our General Partner's  disclosure controls and procedures,
our General Partner recognized that greater internal controls were needed to aid
in a more efficient closing of our financial  statements,  thereby requiring our
General  Partner to hire  additional  skilled  accounting  staff to support  the
senior vice president of accounting  hired by our General  Partner at the end of
the third quarter of 2004. In addition, our General Partner hired two additional
accounting  staff members during 2005 who are certified  public  accountants and
are  experienced  with  public  reporting  entities.  Our General  Partner  will
continue to evaluate its disclosure  controls and procedures to determine  their
effectiveness  and  adequacy and will take the steps  necessary,  in our General
Partner's  opinion,  to ensure the adequacy of our General Partner's  disclosure
controls and procedures.

     In designing and evaluating our General Partner's  disclosure  controls and
procedures,   our  General  Partner  recognized  that  disclosure  controls  and
procedures,  no  matter  how well  conceived  and  operated,  can  provide  only
reasonable,  not  absolute,  assurance  that the  objectives  of the  disclosure
controls and procedures are met. Our General Partner's  disclosure  controls and
procedures have been designed to meet reasonable assurance standards. Disclosure
controls  and  procedures  cannot  detect or prevent  all error and fraud.  Some
inherent  limitations  in disclosure  controls and  procedures  include costs of
implementation, faulty decision-making,  simple error and mistake. Additionally,
controls  can be  circumvented  by the  individual  acts  of  some  persons,  by
collusion of two or more people, or by management override of the controls.  The
design of any system of controls is based,  in part,  upon  certain  assumptions
about the  likelihood of future  events,  and there can be no assurance that any
design will succeed in  achieving  its stated  goals under all  anticipated  and
unanticipated  future  conditions.  Over time,  controls  may become  inadequate
because of changes in conditions,  or the degree of compliance with  established
policies or procedures.

     Our General Partner's Chief Executive  Officer and Principal  Financial and
Accounting  Officer have determined that no weakness in disclosure  controls and
procedures  had any  material  effect on the accuracy  and  completeness  of our
financial reporting and disclosure included in this report.

                                       15
<PAGE>

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

     In the ordinary  course of conducting  our  business,  there may be certain
claims, suits and complaints filed against us. In the opinion of management, the
outcome  of such  matters,  if any,  will  not  have a  material  impact  on our
consolidated  financial  position or results of  operations.  No material  legal
proceedings are currently pending or threatened, to our knowledge, against us or
against any of our assets.

Item 1A. Risk Factors

     There have been no material  changes  from the risk  factors  disclosed  in
"Item 1A.  Risk  Factors"  of our Annual  Report on Form 10-K for the year ended
December 31, 2005.

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

     Our General  Partner  consented to us redeeming  1,650 limited  partnership
units during the 2006 Quarter.  The redemption amounts are calculated  according
to a specified redemption formula in accordance with the partnership  agreement.
Redeemed  units  have no voting  rights and do not share in  distributions.  The
partnership  agreement limits the number of limited  partnership units which can
be redeemed in any one year and redeemed  limited  partnership  units may not be
reissued. The following table details our limited partnership unit redemptions:


<TABLE>
<CAPTION>
                                           Total Number of      Price Paid Per
                                         Limited Partnership  Limited Partnership
                                           Units Redeemed           Units
                                          -----------------    -----------------

<S>                                          <C>                 <C>
 January 1, 2006 through January 31, 2006          1,000          $     49.43
 February 1, 2006 through February 28, 2006          650                42.73
 March 1, 2006 through March 31, 2006                 -                   -
                                              ----------          -----------
                                                   1,650                46.79
                                              ==========          ===========
</TABLE>


Item 3.  Default Upon Senior Securities

         Not applicable.

Item 4.  Submission of Matters to a Vote of Security Holders

         No matters were submitted to a vote of security holders during the
first quarter 2006.

Item 5.  Other Information

         Not applicable.

Item 6 - Exhibits

          31.1 Rule 13a-14(a)/15d-14(a) certifications.

          31.2 Rule 13a-14(a)/15d-14(a) certifications.

          32.1 Certification  pursuant to 18 U.S.C. ss.1350, as adopted pursuant
               to Section 906 of the Sarbanes-Oxley Act of 2002.

          32.2 Certification  pursuant to 18 U.S.C. ss.1350, as adopted pursuant
               to Section 906 of the Sarbanes-Oxley Act of 2002.

                                       16
<PAGE>

                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  Partnership  has duly  caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

ICON Income Fund Eight A L.P.  (Registrant) By its General Partner, ICON Capital
Corp.

Date: May 15, 2006

/s/ Beaufort J.B. Clarke
-------------------------

Beaufort J.B. Clarke
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)

Date: May 15, 2006

/s/ Thomas W. Martin
-------------------------
Thomas W. Martin
Chief Operating Officer and Chief Financial Officer
(Principal Financial and Accounting Officer)

                                       17