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                 September 30, 2003
                              --------------------------------------------------

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

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

Indicate  by check mark  whether  the  registrant  is an  accelerated  filer (as
defined in Exchange Act Rule 12b-2). [ ] Yes [x] No
<PAGE>

PART I - FINANCIAL INFORMATION
------------------------------
Item 1.  Financial Statements

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

                      Condensed Consolidated Balance Sheets


                                                    September 30,   December 31,
                                                       2003            2002
                                                       ----            ----
                                                    (unaudited)

         Assets
         ------

Cash and cash equivalents                          $    307,648  $     819,928
                                                   ------------  -------------

Investment in finance leases
   Minimum rents receivable                          11,295,324     17,200,391
   Estimated unguaranteed residual values            26,686,729     28,560,807
   Initial direct costs, net                            296,743        446,683
   Unearned income                                   (4,404,391)    (5,842,801)
   Allowance for doubtful accounts                     (228,721)      (228,721)
                                                   ------------  -------------
                                                     33,645,684     40,136,359
                                                   ------------  -------------

Investment in operating leases
   Equipment, at cost                                10,765,766     50,773,532
   Accumulated depreciation                          (1,928,977)    (9,214,386)
                                                   ------------  -------------
                                                      8,836,789     41,559,146
                                                   ------------  --------------

Equipment held for lease or sale, net                 2,731,612      3,470,579
                                                   ------------  -------------

Investments in unguaranteed residual values           1,997,000      3,098,084
                                                   ------------  -------------

Investments in unconsolidated joint ventures            679,503      1,296,330
                                                   ------------  -------------

Due from Affiliates, net                                303,758        -
                                                   ------------  -------------

Other assets, net                                       162,756        827,728
                                                   ------------  -------------

Total assets                                       $ 48,664,750  $  91,208,154
                                                   ============  =============











                                                        (continued on next page)
<PAGE>

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

                Condensed Consolidated Balance Sheets - Continued


<TABLE>
<CAPTION>


                                                      September 30,     December 31,
                                                          2003             2002
                                                          ----             ----
                                                       (unaudited)

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

<S>                                                     <C>           <C>
Notes payable - non-recourse                            $ 19,396,754  $ 47,668,803
Note payable - recourse                                    3,584,547     3,805,871
Security deposits and other                                  494,585     1,715,310
Accounts payable - General Partner and affiliates, net       224,487       230,052
Minority interests in consolidated joint venture             137,536       126,739
                                                        ------------  ------------

   Total liabilities                                      23,837,909    53,546,775
                                                        ------------  ------------

Commitments and Contingencies

Partners' equity (deficiency)
   General Partner                                          (402,346)     (274,260)
   Limited Partners (742,605.27 and 742,970.27 units
     outstanding, $100 per unit original issue price)     25,229,187    37,935,639
                                                        ------------  ------------

   Total partners' equity                                 24,826,841    37,661,379
                                                        ------------  ------------

Total liabilities and partners' equity                  $ 48,664,750  $ 91,208,154
                                                       ============  ============
</TABLE>

























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

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

                 Condensed Consolidated Statements of Operations

                                   (unaudited)


<TABLE>
<CAPTION>


                                                           For the Three Months          For the Nine Months
                                                            Ended September 30,          Ended September 30,
                                                            2003         2002           2003            2002
                                                            ----         ----           ----            ----

<S>                                                  <C>             <C>            <C>            <C>
Revenues
   Rental income                                     $     733,842   $   1,780,308  $   3,882,768  $   5,340,925
   Finance income                                          757,465       1,136,546      2,217,915      3,533,567
   Gain on sales of equipment                              284,205            -           675,825         78,834
   Gain from investment in
     unguaranteed residual values                          340,410            -           566,568           -
   (Loss) income from investment in
     unconsolidated joint ventures                         (32,987)         44,051        (36,051)       172,739
   Interest income and other                                     7             347             17         28,530
                                                     -------------   -------------   ------------   ------------

   Total revenues                                        2,082,942       2,961,252      7,307,042      9,154,595
                                                     -------------   -------------    -----------   ------------

Expenses

   Loss on lease termination (Note 3)                      279,139            -         7,365,477            -
   Interest                                                683,951       1,278,377      2,922,924      3,919,623
   Depreciation                                            625,861       1,020,459      2,986,887      3,061,378
   Management fees - General Partner                       128,534         246,139        708,607        972,742
   Administrative expense reimbursements -
    General Partner                                         51,354         101,099        280,383        423,827
   Amortization of initial direct costs                     48,327          71,582        149,940        243,967
   General and administrative                              212,174         282,289        599,765        727,488
   Minority interest in consolidated
      joint venture                                          3,746           3,518         10,797         10,080
                                                     -------------   -------------  -------------  -------------

   Total expenses                                        2,033,086       3,003,463     15,024,780      9,359,105
                                                     -------------   -------------  -------------  -------------

Net income (loss)                                    $      49,856   $     (42,211) $  (7,717,738) $    (204,510)
                                                     =============   =============  =============  =============

Net income (loss) allocable to:
   Limited Partners                                  $      49,357   $     (41,789) $  (7,640,561) $    (202,465)
   General Partner                                             499            (422)       (77,177)        (2,045)
                                                     -------------   -------------  -------------  -------------

                                                     $      49,856   $     (42,211) $  (7,717,738) $    (204,510)
                                                     =============   =============  =============  =============

Weighted average number of limited
   partnership units outstanding                           742,689         744,282        742,797        745,060
                                                     =============   =============  =============  =============

Net income (loss) per weighted average
   limited partnership unit                          $        0.07   $       (.06)  $      (10.28) $      (0.27)
                                                     =============   =============  ============== =============



</TABLE>


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

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

         Condensed Consolidated Statement of Changes in Partners' Equity

                  For the Nine Months Ended September 30, 2003

                                   (unaudited)


<TABLE>
<CAPTION>
                                   Limited Partner Distributions
                                   -----------------------------

                                      Return of    Investment           Limited        General
                                       Capital       Income            Partners        Partner          Total
                                       -------       ------            --------        -------          -----
                                   (Per weighted average unit)

<S>                                   <C>           <C>            <C>              <C>           <C>
Balance at
   January 1, 2003                                                 $    37,935,639  $   (274,260) $   37,661,379

Cash distributions to partners        $  6.78       $     -             (5,039,979)      (50,909)     (5,090,888)

Limited partnership units
  redeemed (365.00 units)                                                  (25,912)          -           (25,912)

Net loss                                                                (7,640,561)      (77,177)     (7,717,738)
                                                                   ---------------  ------------  --------------


Balance at
   September 30, 2003                                              $    25,229,187  $   (402,346) $   24,826,841
                                                                   ===============  ============  ==============

</TABLE>






















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

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

                 Condensed Consolidated Statements of Cash Flows

                     For the Nine Months Ended September 30,

                                   (unaudited)



<TABLE>
<CAPTION>

                                                                           2003            2002
                                                                           ----            ----

<S>                                                                    <C>             <C>
Cash flows from operating activities:
   Net loss                                                            $ (7,717,738)   $   (204,510)
                                                                       ------------    ------------
   Adjustments to reconcile net loss to
    net cash used in operating activities:
     Rental income paid directly to lender by lessee                     (3,712,768)     (4,967,629)
     Finance income portion of receivables paid directly
       to lenders by lessees                                             (1,883,725)     (3,053,806)
     Depreciation                                                         2,986,887       3,061,378
     Interest expense on non-recourse financing paid
       directly by lessees                                                2,462,868       3,603,024
     Amortization of initial direct costs                                   149,940         243,967
     Minority interest in consolidated joint venture                         10,797          10,080
     Loss on lease termination                                            7,365,477         -
     Loss (income)from investments in unconsolidated joint venture           36,051        (172,739)
     Gain on sales of equipment                                            (675,825)        (78,834)
     Gain from sale of investment in unguaranteed residual values          (566,568)        -
     Changes in operating assets and liabilities:
       Non-financed receivables                                             251,145       1,596,213
       Due from affiliates                                                 (303,758)         10,518
       Other assets, net                                                    664,972         551,255
       Security deposits and other                                       (1,220,725)       (631,599)
       Accounts payable - General Partner and affiliates, net                (5,565)        -
                                                                       ------------    ------------

         Total adjustments                                                5,559,203         171,828
                                                                       ------------    ------------

       Net cash used in operating activities                             (2,158,535)        (32,682)
                                                                       ------------    ------------

Cash flows from investing activities:

   Proceeds from sale of equipment                                        1,661,898         418,461
   Proceeds from sale of investment in unguaranteed residual values       1,667,651         855,455
   Distribution received from unconsolidated joint ventures                 323,151         796,350
                                                                        -----------    ------------

       Net cash provided by investing activities                          3,652,700       2,070,266
                                                                        -----------    ------------

</TABLE>





                                                        (continued on next page)
<PAGE>

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

           Condensed Consolidated Statements of Cash Flows - Continued

                     For the Nine Months Ended September 30,

                                   (unaudited)

                                                         2003           2002
                                                         ----           ----

Cash flows from financing activities:
   Proceeds from note payable - non-recourse           3,684,718          -
   Proceeds from note payable - recourse               2,025,000      3,405,871
   Repayments of notes payable - non-recourse           (353,039)         -
   Repayments of note payable - recourse              (2,246,324)    (1,819,912)
   Cash distributions to partners                     (5,090,888)    (6,068,416)
   Redemption of limited partnership units               (25,912)      (155,612)
                                                    ------------    -----------

       Net cash used in financing activities          (2,006,445)    (4,638,069)
                                                    ------------    ------------

Net decrease in cash and cash equivalents               (512,280)    (2,600,485)

Cash and cash equivalents at beginning of period         819,928      3,213,445
                                                    ------------    -----------

Cash and cash equivalents at end of period          $    307,648    $   612,960
                                                    ============    ===========






















                                                        (continued on next page)
<PAGE>

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

           Condensed Consolidated Statements of Cash Flows - Continued

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

     For the nine months ended September 30, 2003 and 2002,  non-cash activities
included the following:

<TABLE>
<CAPTION>

                                                            2003              2002
                                                            ----              ----

<S>                                                     <C>              <C>
Principal and interest on direct finance receivables
   paid directly to lenders by lessees                  $   7,108,862    $   7,528,569

Rental income assigned - operating lease receivables        3,712,768        4,967,629


Principal and interest on non-recourse financing paid
   directly to lenders by lessees                         (10,821,630)     (12,496,198)
                                                        -------------    -------------

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

Notes payable - non-recourse relinquished
     upon lease termination (Note 3)                    $  23,244,966    $     -
                                                        =============    =============


Interest paid directly to lenders by lessees pursuant
  to non-recourse financing                             $   2,462,868    $   3,603,024

Other interest paid                                           460,056          316,599
                                                        -------------    -------------

Total interest expense                                  $   2,922,924    $   3,919,623
                                                        =============    =============



</TABLE>
















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

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

              Notes to Condensed Consolidated Financial Statements

                               September 30, 2003
                                   (unaudited)

1.   Basis of Presentation

     The condensed consolidated financial statements of ICON Income Fund Eight A
L.P.  (the   "Partnership")  have  been  prepared  pursuant  to  the  rules  and
regulations of the Securities  and Exchange  Commission  (the "SEC") and, in the
opinion  of  management,  include  all  adjustments  (consisting  only of normal
recurring  accruals)  necessary  for a fair  statement of income for each period
shown.  Certain  information  and  footnote  disclosures  normally  included  in
consolidated   financial  statements  prepared  in  accordance  with  accounting
principles  generally  accepted  in the  United  States  of  America  have  been
condensed  or omitted  pursuant  to such SEC rules and  regulations.  Management
believes  that  the  disclosures  made  are  adequate  to make  the  information
presented not misleading. The results for the interim period are not necessarily
indicative  of the  results  for the full  year.  These  condensed  consolidated
financial  statements  should  be  read in  conjunction  with  the  consolidated
financial  statements and notes included in the Partnership's 2002 Annual Report
on Form 10-K.

     The General  Partner of the Partnership is ICON Capital Corp. (the "General
Partner"), a Connecticut  Corporation.  The General Partner manages and controls
the  business  affairs of the  Partnership's  equipment,  leases  and  financing
transactions under a management agreement with the Partnership.

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, 2003 and 2002
were as follows:

                             2003           2002
                             ----           ----

Management fees           $  708,607   $   972,742      Charged to Operations
Administrative expense
  reimbursements             280,383       423,827      Charged to Operations
                          ----------   -----------

Total                     $  988,990   $ 1,396,569
                          ==========   ===========


     The Partnership  and affiliates  formed four joint ventures for the purpose
of acquiring and managing various assets. The Partnership is entitled to receive
from ICON Cash Flow Partners L.P. Six $295,152 of distribution that was received
on behalf of the  Partnership  from ICON/AIC  Trust.  (See Note 3 for additional
information relating to the joint ventures.)

3.  Contingencies

     Sky Airlines,  a lessee of the  Partnership,  is a tour  operator  based in
Antalya, Turkey whose main business operation is flying tourists from Germany to
resorts  in  Turkey  owned  by an  affiliate  of Sky  Airlines  (who is also the
Guarantor of the Lease). Sky Airlines  experienced service  interruptions during
the conflict in Iraq. As a result, Sky Airlines became delinquent on its payment
obligations  under the  lease  with the  entity  that  owns the  aircraft,  ICON
Aircraft 23865 LLC a wholly-owned  subsidiary of the Partnership.  The lender on
the transaction delivered notice that an event of default existed as a result of
Sky Airlines  failing to pay all amounts due under the lease on a timely  basis.
Consequently,  ICON  Aircraft  23865 LLC  notified  Sky  Airlines  that it is in
default under the lease  agreement and has made demand for payment in full. ICON
Aircraft 23865 LLC purchased the aircraft  leased to Sky Airlines in conjunction
with  ICON  Aircraft  24231  LLC's  (also  a  wholly-owned   subsidiary  of  the
Partnership)  purchase of an aircraft leased to Boeing Connexion.  Both aircraft
were  re-financed  with a single  lender  and were  cross-collateralized  by the
non-recourse notes.
<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

     The lender on the transaction exercised its right to repossess the aircraft
which was on lease to Sky Airlines,  along with the aircraft  which was on lease
to Boeing  Connexion  during the quarter ended September 30, 2003.  While Boeing
Connexion  was never in default,  the  cross-collateralization  term of the loan
agreement, which was entered into at purchase date of the aircrafts, resulted in
both aircrafts  being  repossessed.  As a result of the  repossession of the two
aircraft the Partnership has relinquished  $23,244,966 of related note payable -
non recourse and written-off its remaining net investment in operating leases of
$279,139,  which resulted in a loss on  termination of leases of $7,365,477,  of
which $7,086,338 was recognized in the quarter ended June 30, 2003.

     The  aircrafts  were the sole assets owned by ICON  Aircraft  23865 LLC and
ICON Aircraft 24231 LLC, both wholly-owned subsidiaries of the Partnership.

4.   Consolidated Venture and Investments in Unconsolidated Joint Ventures

     The Partnership and affiliates formed four ventures discussed below for the
purpose of acquiring  and  managing  various  assets.  The  Partnership  and its
affiliates  have identical  investment  objectives  and  participate on the same
terms and  conditions.  The Partnership has a right of first refusal to purchase
the equipment,  on a pro-rata  basis,  if any of the  affiliates  desire to sell
their interests in the equipment.

Consolidated Venture

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

     ICON/Boardman Facility LLC
     --------------------------

     In December  1998, the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON/Boardman
Facility LLC ("ICON BF") for the purpose of acquiring a lease of a coal handling
facility with Portland General Electric,  a utility company.  The purchase price
totaled  $27,421,810  and was  funded  with  cash  and  non-recourse  debt.  The
Partnership's  financial  statements  include 100% of the assets and liabilities
and 100% of the revenues and  expenses of ICON BF. L.P.  Six's and L.P.  Seven's
interests in ICON BF have been reflected as minority interests in joint ventures
on the condensed  consolidated  balance sheets and minority  interest expense on
the condensed consolidated statements of operations.

Investments In Unconsolidated Joint Ventures

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

     ICON/AIC Trust
     --------------

     In 1999,  ICON/AIC  Trust  ("AIC  Trust")  was  formed to own and  manage a
portfolio of leases in England.  The  Partnership,  L.P. Six and L.P.  Seven own
43.73%, 25.51% and 30.76% interests in AIC Trust, respectively.  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 of
(pound)475,000  each  were  collected  in 2002,  and the  third  installment  of
(pound)450,000  was  collected in the first quarter of 2003. As of September 30,
2003, the gross amount due is (pound)725,000 ($1,231,815 based upon the exchange
rate at September 30, 2003).

<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

     Information as to the unaudited  results of operations of AIC Trust for the
nine months ended September 30, 2003 and 2002 and is summarized below:

                                       Nine Months             Nine Months
                              Ended September 30, 2003  Ended September 30, 2002
                              ------------------------  ------------------------

Net income                            $    32,151             $   340,534
                                      ===========             ===========

Partnership's share of net income     $    14,060             $   148,915
                                      ===========             ===========

Distributions                         $ 1,396,948             $ 1,752,886
                                      ===========             ===========

Partnership's share of distributions  $   610,885             $   766,537
                                      ===========             ===========


     Approximately  $295,152 of the  Partnership's  share of  distribution  is a
receivable  from L.P. Six, and is included in the caption "Due from  Affiliates,
net" on the accompanying condensed consolidated balance sheet.

     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 a 767-300ER
aircraft  leased  to  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 expired in March 2003, at which time the balance
of  the  non-recourse  debt  outstanding  was  approximately  $34,500,000.   The
Partnership  is currently  remarketing  the  aircraft,  during  which time,  the
Partnership  is making  interest only payments on the  outstanding  non-recourse
debt. The Partnership,  L.P. Seven and Fund Eight B have ownership  interests of
2.0%, 2.0% and 96.0%, respectively, in ICON Aircraft 24846. The outstanding debt
at September 30, 2003 was $34,491,632.

     Information  as to the results of operation of ICON Aircraft  24846 for the
nine months ended September 30, 2003 and 2002 is summarized below:

                                  Nine Months                Nine Months
                           Ended September 30, 2003    Ended September 30, 2002
                           ------------------------    ------------------------

  Net (loss) income              $  (2,499,071)             $    562,075
                                 =============              ============

  Partnership's share of
    net (loss) income            $     (49,981)             $     11,241
                                 =============              ============

     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 leases.  The leases expire on various dates through  September
2006. The Partnership,  L.P. Six, L.P. Seven and Fund Eight B received a 1%, 1%,


<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

10.31% and 87.69%  interest,  respectively,  in ICON Cheyenne.  The  Partnership
accounts  for this  investment  under  the  equity  method  of  accounting.  The
outstanding non-recourse debt at September 30, 2003 was $2,007,229.

     Information  as to the results of operation  of ICON  Cheyenne for the nine
months ended September 30, 2003 and 2002 is summarized below:


<TABLE>
<CAPTION>

                                              Nine Months                   Nine Months
                                       Ended September 30, 2003      Ended September 30, 2002
                                       ------------------------      ------------------------

<S>                                         <C>                         <C>
Net (loss) income                           $        (12,994)           $     1,258,307
                                             ===============            ==============

Partnership's share of net (loss) income    $           (130)           $        12,583
                                             ===============            ==============

Distributions                               $        741,759            $     2,981,327
                                             ===============            ==============

Partnership's share of distributions        $          7,418            $        29,813
                                             ===============            ==============


</TABLE>



<PAGE>

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

                               September 30, 2003

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

     Forward-Looking  Information - The following discussion and analysis should
be read in conjunction with the audited financial  statements dated December 31,
2002.  Certain  statements  within this document may constitute  forward-looking
statements made pursuant to the safe harbor provision of the Private  Securities
Litigation  Reform Act of 1995. These statements are identified by words such as
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and similar  expressions.  This information may involve risks and  uncertainties
that could cause actual results to differ  materially  from the  forward-looking
statements. Although the Partnership believes that the expectations reflected in
such  forward-looking  statements  are  based on  reasonable  assumptions,  such
statements  are  subject  to risks and  uncertainties  that could  cause  actual
results to differ materially from those projected.

Results of Operations for the Three Months Ended September 30, 2003 and 2002

     For the three months ended September 30, 2003 and 2002, the Partnership did
not lease or finance any additional equipment.

     Revenues for the quarter  ended  September 30, 2003 ("2003  Quarter")  were
$2,082,942  representing  a decrease  of  $878,310,  or  approximately  30%,  as
compared to the quarter ended September 30, 2002 ("2002 Quarter").  The decrease
in revenues were caused primarily from decreases in rental income of $1,046,466,
and finance  income of $379,081.  In addition,  income from  investment in joint
ventures  decreased  by  $77,031.  These  decreases  were  offset  by a gain  on
investment in  unguaranteed  residual  values of $340,410 and a gain on sales of
equipment of $284,205 in the 2003 Quarter.

     The decrease in rental  income is primarily  due to reclassing an operating
lease  (Sabena  Technics,  SA) to equipment  held for lease or resale during the
fourth quarter of 2002,  and therefore no revenues were  recognized for the 2003
Quarter. In addition,  the decrease in rental income is due to the restructuring
of the rental  payments for an operating lease with Boeing  Connexion  effective
May 2002, and the subsequent  termination of this lease along with the operating
lease with Sky Airlines.

     The decrease in finance  income is due to the  reduction in the size of the
Partnership's portfolio of leases from the 2002 Quarter to the 2003 Quarter. The
primary  reasons for such  reduction  were, a finance lease with Keystone  Great
Lakes,  Inc. that was renewed for an additional five years ending 2008 with such
payments  buying down the residual,  along with  equipment  pertaining to leases
with  Petsmart,  Inc.  and  E-Trade,  Inc.  were  sold,  and  gains of  $675,825
recognized.

     The  Partnership  realized a gain on sale of equipment  associated with its
investment in the Summit Portfolio. In 2000, the Partnership invested $2,526,696
in  acquisition  of a portfolio of residual  values  interests.  During the 2003
Quarter, the Partnership had recovered all of its invested capital and therefore
recognized a gain of $340,410.  Separately, the Partnership sold equipment in an
early buy-out transaction to E-Trade, Inc. and realized a gain of $284,205.

     Expenses for the 2003 Quarter were  $2,033,086  representing  a decrease of
$970,377,  as  compared to 2002  Quarter.  The  decrease  in  expenses  resulted
primarily from decreases in interest expense of $594,426,  depreciation  expense
of $394,598,  management  fees - general  partner of  $117,605,  and general and
administrative  expenses of $70,115.  The decrease in interest  expense resulted
from  the  decline  in the  average  level  of  non-recourse  debt  outstanding.
Depreciation  expense  declined due to the early  termination  of two  operating
leases   (Note  3).   Management   fees  -  general   partner  and  general  and
administrative  expenses  declined  due to the  reduction  in  the  size  of the
Partnership's portfolio.
<PAGE>

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

                               September 30, 2003

     Net income  (loss) for the 2003  Quarter  and 2002  Quarter was $49,856 and
$(42,211),  respectively.  The net income  (loss) per weighted  average  limited
partnership  unit was $.07 and $(.06)  for the 2003  Quarter  and 2002  Quarter,
respectively.

Results of Operations for the Nine Months Ended September 30, 2003 and 2002

     For the nine months ended  September 30, 2003 and 2002, the Partnership did
not lease or finance any additional equipment.

     Revenues for the nine months ended  September 30, 2003 ("2003 Period") were
$7,307,042  representing  a decrease of  $1,847,553,  or  approximately  20%, as
compared to the nine months  ended  September  30,  2002  ("2002  Period").  The
decrease  in revenues  resulted  primarily  from a decrease in rental  income of
$1,458,157, a decrease in finance income of $1,315,652, and a decrease in income
from investment in  unconsolidated  joint ventures of $208,790.  These decreases
were offset by an increase in gain on sale of  equipment of $596,991 and gain on
investment in unguaranteed residual values of $566,568 in the 2003 Period.

     The decrease in rental  income is primarily  due to reclassing an operating
lease  (Sabena  Technics,  SA) to equipment  held for lease or resale during the
fourth quarter of 2002,  and therefore no revenues were  recognized for the 2003
Period.  In addition,  the decrease in rental income is due to the restructuring
of the rental  payments for an operating lease with Boeing  Connexion  effective
May 2002, and the subsequent  termination of this lease along with the operating
lease with Sky Airlines.

     The decrease in finance  income is due to the  reduction in the size of the
Partnership's  portfolio of leases from the 2002 Period to the 2003 Period.  The
primary  reasons for such  reduction  were, a finance lease with Keystone  Great
Lakes,  Inc. that was renewed for an additional five years ending 2008 with such
payments  buying down the residual,  along with  equipment  pertaining to leases
with  Petsmart,  Inc.  and  E-Trade,  Inc.  were  sold,  and  gains of  $675,825
recognized.

     Expenses for the 2003 Period were  $15,024,780  representing an increase of
$5,665,675  as compared  to 2002  Period.  The  increases  in expenses  resulted
primarily from a loss on lease  termination of $7,365,477 as described in Note 3
of the condensed consolidated financial statements. This was partially offset by
decreases in interest expense of $996,699,  management fees - General Partner of
$264,135,  administrative  expense reimbursements - General Partner of $143,444,
general and administrative  expense of $127,723,  amortization of initial direct
cost of $94,027, and depreciation  expense of $74,491.  Interest expense reduced
due to the decline in the average  non-recourse debt.  Management fees - general
partner,  administrative  expense  reimbursements - general partner, and general
and  administrative  expense  reduced  due to the  reduction  in the size of the
Partnership's  portfolio and level of operation.  Depreciation expense decreased
due to the  termination  of the  operating  leases with Sky  Airlines and Boeing
Connexion.

     Net loss for the 2003 Period and 2002 Period was  $7,717,738  and $204,510,
respectively.  The net loss per weighted  average limited  partnership  unit was
$10.28 and $0.27 for the 2003 Period and 2002 Period, respectively.

Liquidity and Capital Resources

     The Partnership's primary sources of funds in the 2003 Period were proceeds
from a non-recourse  note payable of $3,684,718,  proceeds from recourse debt of
$2,025,000,  proceeds from sale of investment of unguaranteed residual values of

<PAGE>

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

                               September 30, 2003

$1,667,651,  proceeds  from sales of equipment of $1,661,898  and  distributions
received from  unconsolidated  joint ventures of $323,151 offset by cash used in
operating  activities  of  $2,158,535,   distributions  to  partners  aggregated
$5,090,888,  and  the  Partnership  repaid  recourse  and  non-recourse  debt of
$2,246,324,  and $353,039,  respectively.  As a result of these activities,  the
Partnership's liquidity was reduced.

     During the quarter  ended June 30,  2002,  the  Partnership  entered into a
$17,500,000  joint and several line of credit agreement dated as of May 30, 2002
shared with L.P.  Seven and Fund Eight B (the  "Initial  Funds"),  with Comerica
Bank as lender. Under the terms of the agreement,  the Partnership may borrow at
a rate  equal  to the  Comerica  Bank  base  rate  plus 1%  (together,  5.00% at
September  30,  2003)  and  all  borrowings  are  to be  jointly  and  severally
collateralized  by the present values of rents receivable and equipment owned by
all of the Initial  Funds  sharing in the joint line of credit.  On December 12,
2002,  the  agreement  was  amended  to  admit  ICON  Income  Fund  Nine,   LLC,
collectively  along with the Initial Funds (the "Funds"),  as a borrower sharing
the $17,500,000  joint line of credit  agreement.  The Funds have entered into a
Contribution Agreement,  dated as of May 30, 2002, as amended December 12, 2002,
pursuant  to which the Funds have agreed to  restrictions  on the amount and the
terms of their  respective  borrowings  under  the  line of  credit  in order to
minimize the risk that a Fund would not be able to repay its  allocable  portion
of the outstanding revolving loan obligation at any time, including restrictions
on any Fund  borrowing  in excess of the lesser of (A) an amount each Fund could
reasonably  expect to repay in one year out of its projected  free cash flow, or
(B) the  greater  of (i) the  Borrowing  Base (as  defined in the line of credit
agreement) as applied to such Fund,  and (ii) 50% of the net worth of such Fund.
The  Contribution  Agreement  provides  that, in the event a Fund pays an amount
under the agreement in excess of its allocable share of the obligation under the
agreement whether by reason of an Event of Default or otherwise, the other Funds
will  immediately  make a contribution  payment to such Fund in such amount that
the  aggregate  amount paid by each Fund  reflects  its  allocable  share of the
aggregate obligations under the agreement.  The Funds' obligations to each other
under the Contribution Agreement are collateralized by a subordinate lien on the
assets of each  participating  Fund.  The line of credit was extended for twelve
additional  months expiring May 31, 2004. The  Partnership  violated a financial
covenant at December 31, 2002  creating an Event of Default.  The bank granted a
waiver to the Partnership with respect to this Event of Default. As of September
30, 2003, there were borrowings of $3,584,547 by the Partnership  under the line
of credit.  Aggregate  borrowing by all Funds under the line of credit agreement
aggregated $10,199,986 at September 30, 2003.

     Cash  distributions  to limited  partners  for the 2003 Period and the 2002
Period,   which  were  paid  monthly,   totaled   $5,039,979   and   $6,007,732,
respectively.




<PAGE>

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

                               September 30, 2003

     Sky Airlines,  a lessee of the  Partnership,  is a tour  operator  based in
Antalya, Turkey whose main business operation is flying tourists from Germany to
resorts  in  Turkey  owned  by an  affiliate  of Sky  Airlines  (who is also the
Guarantor of the Lease). Sky Airlines  experienced service  interruptions during
the conflict in Iraq. As a result, Sky Airlines became delinquent on its payment
obligations  under the  lease  with the  entity  that  owns the  aircraft,  ICON
Aircraft 23865 LLC a wholly-owned  subsidiary of the Partnership.  The lender on
the transaction delivered notice that an event of default existed as a result of
Sky Airlines  failing to pay all amounts due under the lease on a timely  basis.
Consequently,  ICON  Aircraft  23865 LLC  notified  Sky  Airlines  that it is in
default under the lease  agreement and has made demand for payment in full. ICON
Aircraft 23865 LLC purchased the aircraft  leased to Sky Airlines in conjunction
with  ICON  Aircraft  24231  LLC's  (also  a  wholly-owned   subsidiary  of  the
Partnership)  purchase of an aircraft leased to Boeing Connexion.  Both aircraft
were  re-financed  with a single  lender  and were  cross-collateralized  by the
non-recourse notes.

     The lender on the transaction exercised its right to repossess the aircraft
which was on lease to Sky Airlines,  along with the aircraft  which was on lease
to Boeing  Connexion  during the quarter ended September 30, 2003.  While Boeing
Connexion  was never in default,  the  cross-collateralization  term of the loan
agreement, which was entered into at purchase date of the aircrafts, resulted in
both aircrafts  being  repossessed.  As a result of the  repossession of the two
aircraft the Partnership has relinquished  $23,244,966 of related note payable -
non recourse and written-off its remaining net investment in operating leases of
$279,139,  which resulted in a loss on  termination of leases of $7,365,477,  of
which $7,086,338 was recognized in the quarter ended June 30, 2003.

     The aircraft were the sole assets owned by ICON Aircraft 23865 LLC and ICON
Aircraft 24231 LLC, both wholly-owned subsidiaries of the Partnership.

     As  of  September  30,  2003,  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.

     We do not  consider  the impact of inflation to be material in the analysis
of our overall operations.

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, 2003 was  $3,584,547.  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.
<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

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  as of the quarter  ended  September 30, 2003. 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.
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)

                               September 30, 2003

PART II - OTHER INFORMATION
---------------------------

Item 1 - Legal Proceedings

     The  Partnership,  from  time-to-time,  in the ordinary course of business,
commences  legal actions when  necessary to protect or enforce the rights of the
Partnership. We are not a defendant party to any litigation and are not aware of
any pending or threatened litigation against the Partnership.

Item 6 - Exhibits and Reports on Form 8-K

(a)  Exhibits

     32.1 Certification of Chairman and Chief Executive Officer.

     32.2 Certification of Executive Vice President and Principal  Financial and
          Accounting Officer.

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

     33.2 Certification of Executive Vice President and Principal  Financial and
          Accounting  Officer  pursuant to 18 U.S.C.  (Section)1350,  as adopted
          pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
<PAGE>

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

                               September 30, 2003



                                   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 13, 2003         /s/ Thomas W. Martin
      -----------------         ------------------------------
           Date                 Thomas W. Martin
                                Executive Vice President
                                (Principal Financial and Accounting Officer
                                of the General Partner of the Partnership)
<PAGE>

                              Certifications - 10-Q

EXHIBIT 32.1

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

1.   I have reviewed this quarterly report of ICON Income Fund Eight A L.P.;

2.   Based on my knowledge, this report does not contain any untrue statement 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
     report;

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

4.   The  Partnership's  other  certifying  officer  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and 15d-15(e))  and internal  control over
     financial  reporting  (as  defined  in  Exchange  Act Rules  13a-15(f)  and
     15d-15(f)) for the Partnership and have:

     (a)  Designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure  that  material  information  relating  to the
          Partnership, including its consolidated subsidiaries, is made known to
          us by others within those entities,  particularly during the period in
          which this report is being prepared;

     (b)  Designed such internal  control over  financial  reporting,  or caused
          such internal  control over  financial  reporting to be designed under
          our  supervision,   to  provide  reasonable  assurance  regarding  the
          reliability  of financial  reporting and the  preparation of financial
          statements for external purposes in accordance with generally accepted
          accounting principles;

     (c)  Evaluated the effectiveness of the Partnership's  disclosure  controls
          and procedures and presented in this report our conclusions  about the
          effectiveness of the disclosure controls and procedures, as of the end
          of the period covered by this report based on such evaluation; and

     (d)  Disclosed  in this  report  any change in the  Partnership's  internal
          control   over   financial   reporting   that   occurred   during  the
          Partnership's most recent fiscal quarter that has materially affected,
          or is  reasonably  likely  to  materially  affect,  the  Partnership's
          internal control over financial reporting; and

5.   The Partnership's  other certifying officer and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  Partnership's  auditors and the audit  committee of the  Partnership's
     board of directors (or persons performing the equivalent functions):

     (a)  All significant  deficiencies and material weaknesses in the design or
          operation  of internal  control  over  financial  reporting  which are
          reasonably  likely to  adversely  affect the  Partnerships  ability to
          record, process, summarize and report financial information; and

     (b)  Any fraud, whether or not material,  that involves management or other
          employees who have a significant  role in the  Partnership's  internal
          control over financial reporting.

Dated:  November 13, 2003

/s/ Beaufort J.B. Clarke
-----------------------------
Beaufort J. B. Clarke
Chairman and Chief Executive Officer
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.
<PAGE>

                              Certifications - 10-Q
EXHIBIT 32.2

I, Thomas W. Martin, certify that:

1.   I have reviewed this quarterly report of ICON Income Fund Eight A L.P.;

2.   Based on my knowledge, this report does not contain any untrue statement 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
     report;

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

4.   The  Partnership's  other  certifying  officer  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and 15d-15(e))  and internal  control over
     financial  reporting  (as  defined  in  Exchange  Act Rules  13a-15(f)  and
     15d-15(f)) for the Partnership and have:

     (a)  Designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures  to  be  designed   under  our
          supervision,  to ensure  that  material  information  relating  to the
          Partnership, including its consolidated subsidiaries, is made known to
          us by others within those entities,  particularly during the period in
          which this report is being prepared;

     (b)  Designed such internal  control over  financial  reporting,  or caused
          such internal  control over  financial  reporting to be designed under
          our  supervision,   to  provide  reasonable  assurance  regarding  the
          reliability  of financial  reporting and the  preparation of financial
          statements for external purposes in accordance with generally accepted
          accounting principles;

     (c)  Evaluated the effectiveness of the Partnership's  disclosure  controls
          and procedures and presented in this report our conclusions  about the
          effectiveness of the disclosure controls and procedures, as of the end
          of the period covered by this report based on such evaluation; and

     (d)  Disclosed  in this  report  any change in the  Partnership's  internal
          control   over   financial   reporting   that   occurred   during  the
          Partnership's most recent fiscal quarter that has materially affected,
          or is  reasonably  likely  to  materially  affect,  the  Partnership's
          internal control over financial reporting; and

5.   The Partnership's  other certifying officer and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  Partnership's  auditors and the audit  committee of the  Partnership's
     board of directors (or persons performing the equivalent functions):

     (a)  All significant  deficiencies and material weaknesses in the design or
          operation  of internal  control  over  financial  reporting  which are
          reasonably  likely to adversely  affect the  Partnership's  ability to
          record, process, summarize and report financial information; and

     (b)  Any fraud, whether or not material,  that involves management or other
          employees who have a significant  role in the  Partnership's  internal
          control over financial reporting.

Dated:  November 13, 2003

/s/ Thomas W. Martin
----------------------------------------
Thomas W. Martin
Executive Vice President
(Principal Financial and Accounting Officer)
of the General Partner of the Partnership)
ICON Capital Corp.
sole General Partner of ICON Income Fund Eight A L.P.
<PAGE>

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

                               September 30, 2003

EXHIBIT 33.1

     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, 2003
     (the "Quarterly  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  Quarterly  Report  fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Income Fund Eight A L.P.

Dated:  November 13, 2003



                  /s/ Beaufort J.B. Clarke
                  ------------------------------------------------------
                  Beaufort J.B. Clarke
                  Chairman and Chief Executive Officer
                  ICON Capital Corp.
                  sole General Partner of ICON Income Fund Eight A L.P.
<PAGE>

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

                               September 30, 2003

EXHIBIT 33.2

     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, 2003
     (the "Quarterly  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  Quarterly  Report  fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Income Fund Eight A L.P.

Dated: November 13, 2003



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