**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, 2007**





[  ]
            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 incorporation or organization)
            (IRS
                Employer Identification Number)





**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 October 31, 2007
      is
      735,232.
















ICON
                Income Fund Eight A L.P.
              Table
                of ContentsPART
                I - FINANCIAL INFORMATION
            PageItem
                1.  Condensed Consolidated Financial
                StatementsCondensed
                Consolidated Balance Sheets at September 30, 2007
                (unaudited) andDecember
                31, 2006
            1Condensed
                Consolidated Statements of Income for the Three
                and Nine MonthsEnded
                September 30, 2007 and 2006
                (unaudited)
            2Condensed
                Consolidated Statement of Changes in Partners’
                Equity for theperiods
                ended December 31, 2006 through September 30, 2007
                (unaudited)
            3Condensed
                Consolidated Statements of Cash Flows for the Nine
                Months EndedSeptember
                30, 2007 and 2006 (unaudited)
            4Notes
                to Condensed Consolidated Financial Statements
                (unaudited)
            6Item
                2. General Partner’s Discussion and Analysis of
                Financial Condition andResults
                of Operations
            10Item
                3. Quantitative and Qualitative Disclosures About
                Market Risk
            15Item
                4T. Controls and Procedures
            15PART
                II – OTHER INFORMATIONItem
                1. Legal Proceedings
            
            16Item
                1A.   Risk
                Factors
            
            16Item
                2. Unregistered Sales of Equity Securities and Use of
                Proceeds
            16Item
                3. Defaults Upon Senior
                Securities
            16Item
                4. Submission of Matters to a Vote of Security
                Holders
            16Item
                5. Other Information
            
            16Item
                6. Exhibits
            
            16Signatures
            
            17





**PART
      I – FINANCIAL INFORMATION**





**Item
      1.  Condensed Consolidated Financial
      Statements**




ICON
                        Income Fund Eight A L.P.(A
                        Delaware Limited Partnership)Condensed
                        Consolidated Balance SheetsAssetsSeptember
                        30,2007
                    
                    
                    December
                        31,(unaudited)
                    
                    
                    2006Current
                        assetsCash
                        and cash equivalents
                    
                    $
                    619,877
                    
                    
                    $
                    283,188Current
                        portion of net investment in finance leases
                    
                    
                    1,438,980
                    
                    
                    
                    1,670,319Accounts
                        receivable
                    
                    
                    -
                    
                    
                    
                    1,500,353Total
                        current assets
                    
                    
                    2,058,857
                    
                    
                    
                    3,453,860Non-current
                        assetsNet
                        investments in finance leases, less current portion
                    
                    
                    647,307
                    
                    
                    
                    1,450,383Leased
                        equipment at cost, (less accumulated depreciation of $14,392,245)
                    
                    
                    -
                    
                    
                    
                    12,129,455Investments
                        in joint ventures
                    
                    
                    3,438,494
                    
                    
                    
                    3,718,407Equipment
                        held for sale, net
                    
                    
                    -
                    
                    
                    
                    44,933Other
                        non-current assets, net
                    
                    
                    206,581
                    
                    
                    
                    221,353Total
                        non-current assets
                    
                    
                    4,292,382
                    
                    
                    
                    17,564,531Total
                        Assets
                    
                    $
                    6,351,239
                    
                    
                    $
                    21,018,391Liabilities
                        and Partners' EquityCurrent
                        liabilitiesCurrent
                        portion of non-recourse long-term debt
                    
                    $
                    -
                    
                    
                    $
                    3,229,104Accrued
                        expenses and other liabilities
                    
                    
                    383,135
                    
                    
                    
                    339,588Due
                        to General Partner and affiliates
                    
                    
                    374,062
                    
                    
                    
                    518,986Total
                        current liabilities
                    
                    
                    757,197
                    
                    
                    
                    4,087,678Non-current
                        liabilitiesNon-recourse
                        long-term debt, net of current portion
                    
                    
                    -
                    
                    
                    
                    3,744,785Total
                        Liabilities
                    
                    
                    757,197
                    
                    
                    
                    7,832,463Minority
                        Interest
                    
                    
                    -
                    
                    
                    
                    418,241Commitments
                        and contingenciesPartners'
                        EquityGeneral
                        Partner
                    
                    
                    (592,025
                    )
                    
                    
                    (520,288
                    )Limited
                        Partners
                    
                    
                    6,186,067
                    
                    
                    
                    13,287,975Total
                        Partners' Equity
                    
                    
                    5,594,042
                    
                    
                    
                    12,767,687Total
                        Liabilities and Partners' Equity
                    
                    $
                    6,351,239
                    
                    
                    $
                    21,018,391







1
 *Table
          of Contents*






ICON
                Income Fund Eight A L.P.(A
                Delaware Limited Partnership)Condensed
                Consolidated Statements of Income(unaudited)Three
                Months Ended September 30,
            
            
            Nine
                Months Ended September 30,2007
            
            
            2006
            
            
            2007
            
            
            2006Revenue:Rental
                income
            
            $
            -
            
            
            $
            1,809,064
            
            
            $
            1,969,156
            
            
            $
            5,427,191Finance
                income
            
            
            76,302
            
            
            
            146,676
            
            
            
            268,608
            
            
            
            520,242Income
                from investments in joint ventures
            
            
            53,563
            
            
            
            57,843
            
            
            
            160,484
            
            
            
            161,924Net
                gain on sales of equipment
            
            
            -
            
            
            
            -
            
            
            
            1,548,969
            
            
            
            -Interest
                and other income (loss)
            
            
            19,899
            
            
            
            (867
            )
            
            
            31,111
            
            
            
            27,033Total
                revenue
            
            
            149,764
            
            
            
            2,012,716
            
            
            
            3,978,328
            
            
            
            6,136,390Expenses:General
                and administrative
            
            
            53,187
            
            
            
            21,927
            
            
            
            297,934
            
            
            
            305,064Depreciation
                and amortization
            
            
            13,710
            
            
            
            717,711
            
            
            
            581,352
            
            
            
            2,643,754Impairment
                loss
            
            
            -
            
            
            
            115,500
            
            
            
            -
            
            
            
            257,440Management
                fees - General Partner
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            174,711Administrative
                expense reimbursements - General Partner
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            139,079Interest
            
            
            38,688
            
            
            
            136,577
            
            
            
            219,162
            
            
            
            441,977Minority
                interest
            
            
            -
            
            
            
            81,202
            
            
            
            13,393
            
            
            
            191,953Total
                expenses
            
            
            105,585
            
            
            
            1,072,917
            
            
            
            1,111,841
            
            
            
            4,153,978Net
                income
            
            $
            44,179
            
            
            $
            939,799
            
            
            $
            2,866,487
            
            
            $
            1,982,412Net
                income allocable to:Limited
                Partners
            
            $
            43,737
            
            
            $
            930,401
            
            
            $
            2,837,822
            
            
            $
            1,962,588General
                Partner
            
            
            442
            
            
            
            9,398
            
            
            
            28,665
            
            
            
            19,824$
            44,179
            
            
            $
            939,799
            
            
            $
            2,866,487
            
            
            $
            1,982,412Weighted
                average number of limited partnershipunits
                outstanding
            
            
            735,232
            
            
            
            735,232
            
            
            
            735,232
            
            
            
            736,054Net
                income per weighted averagelimited
                partnership unit
            
            $
            0.06
            
            
            $
            1.27
            
            
            $
            3.86
            
            
            $
            2.67








2
 *Table
          of Contents*






ICON
                Income Fund Eight A L.P.(A
                Delaware Limited Partnership)Condensed
                Consolidated Statement of Changes in Partners' Equity(unaudited)Limited
                Partner
            
            
            
            
            
            
            
            
            TotalUnits
            
            
            Limited
            
            
            General
            
            
            Partners'Outstanding
            
            
            Partners
            
            
            Partner
            
            
            EquityOpening
                balance, January 1, 2006
            
            
            736,882
            
            
            $
            13,676,869
            
            
            $
            (517,128
            )
            
            $
            13,159,741Limited
                partnership units redeemed
            
            
            (1,650
            )
            
            
            (77,210
            )
            
            
            -
            
            
            
            (77,210
            )Cash
                distributions to partners
            
            
            -
            
            
            
            (3,496,273
            )
            
            
            (35,328
            )
            
            
            (3,531,601
            )Net
                income
            
            
            -
            
            
            
            3,184,589
            
            
            
            32,168
            
            
            
            3,216,757Period
                ended December 31, 2006
            
            
            735,232
            
            
            
            13,287,975
            
            
            
            (520,288
            )
            
            
            12,767,687Cash
                distributions to partners
            
            
            -
            
            
            
            (643,328
            )
            
            
            (6,500
            )
            
            
            (649,828
            )Net
                income
            
            
            -
            
            
            
            227,764
            
            
            
            2,301
            
            
            
            230,065Period
                ended March 31, 2007
            
            
            735,232
            
            
            
            12,872,411
            
            
            
            (524,487
            )
            
            
            12,347,924Cash
                distributions to partners
            
            
            -
            
            
            
            (3,628,987
            )
            
            
            (36,656
            )
            
            
            (3,665,643
            )Net
                income
            
            
            -
            
            
            
            2,566,321
            
            
            
            25,922
            
            
            
            2,592,243Period
                ended June 30, 2007
            
            
            735,232
            
            
            
            11,809,745
            
            
            
            (535,221
            )
            
            
            11,274,524Cash
                distributions to partners
            
            
            -
            
            
            
            (5,667,415
            )
            
            
            (57,246
            )
            
            
            (5,724,661
            )Net
                income
            
            
            -
            
            
            
            43,737
            
            
            
            442
            
            
            
            44,179Period
                ended, September 30, 2007
            
            
            735,232
            
            
            $
            6,186,067
            
            
            $
            (592,025
            )
            
            $
            5,594,042








3
 *Table
          of Contents*





ICON
                Income Fund Eight A L.P.(A
                Delaware Limited Partnership)Condensed
                Consolidated Statements of Cash FlowsNine
                Months Ended September 30,(unaudited)2007
            
            
            2006Cash
                flows from operating activities:Net
                income
            
            $
            2,866,487
            
            
            $
            1,982,412Adjustments
                to reconcile net income to net cash provided byoperating
                activities:Rental
                income paid directly to lenders by lessees
            
            
            (1,969,156
            )
            
            
            (5,289,970
            )Finance
                income
            
            
            (268,608
            )
            
            
            (520,242
            )Net
                gain on sales of equipment
            
            
            (1,548,969
            )
            
            
            -Income
                from investments in joint ventures
            
            
            (160,484
            )
            
            
            (161,924
            )Depreciation
                and amortization
            
            
            581,352
            
            
            
            2,643,754Interest
                expense on non-recourse financing paid directlyto
                lenders by lessees
            
            
            180,474
            
            
            
            441,977Impairment
                loss
            
            
            -
            
            
            
            257,440Minority
                interest
            
            
            13,393
            
            
            
            191,953Changes
                in operating assets and liabilities:Collection
                of principal - non-financed receivables
            
            
            1,268,319
            
            
            
            1,759,363Other
                assets
            
            
            (6,393
            )
            
            
            (101,156
            )Due
                to General Partner and affiliates, net
            
            
            (144,924
            )
            
            
            120,122Accounts
                payable and other liabilities
            
            
            31,726
            
            
            
            (144,182
            )Net
                cash provided by operating activities
            
            
            843,217
            
            
            
            1,179,547Cash
                flows from investing activities:Proceeds
                from sales of equipment
            
            
            9,518,116
            
            
            
            21,561Distributions
                received from joint ventures
            
            
            441,488
            
            
            
            355,364Net
                cash provided by investing activities
            
            
            9,959,604
            
            
            
            376,925Cash
                flows from financing activities:Cash
                distributions to partners
            
            
            (10,040,132
            )
            
            
            (2,882,963
            )Distributions
                to minority members of consolidated joint ventures
            
            
            (426,000
            )
            
            
            -Redemption
                of limited partnership units
            
            
            -
            
            
            
            (77,210
            )Due
                to General Partner and affiliates, net
            
            
            -
            
            
            
            165,000Net
                cash used in financing activities
            
            
            (10,466,132
            )
            
            
            (2,795,173
            )Net
                increase (decrease) in cash and cash equivalents
            
            
            336,689
            
            
            
            (1,238,701
            )Cash
                and cash equivalents, beginning of the period
            
            
            283,188
            
            
            
            1,419,446Cash
                and cash equivalents, end of the period
            
            $
            619,877
            
            
            $
            180,745









4
 *Table
          of Contents*





ICON
                Income Fund Eight A L.P.(A
                Delaware Limited Partnership)Condensed
                Consolidated Statements of Cash FlowsNine
                Months Ended September 30,(unaudited)2007
            
            
            2006Supplemental
                disclosure of cash flow information:Cash
                paid during the period for interest
            
            $
            18,688
            
            
            $
            -Supplemental
                disclosure of non-cash investing and financing activities:Principal
                and interest paid directly to lenders by third parties
            
            $
            7,154,363
            
            
            $
            3,138,048








5
 *Table
          of Contents*




ICON
        Income Fund Eight A L.P.
 (A
        Delaware Limited Partnership)
 Notes
        to
        Condensed Consolidated Financial Statements
 September
        30, 2007
 (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
      (“GAAP”) 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 GAAP for complete financial statements.  In the
      opinion of ICON Capital Corp. (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 together with the consolidated financial
      statements and notes included in the Partnership’s Annual Report on Form 10-K
      for the year ended December 31, 2006.  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 over financial and operational matters, generally
      greater than 5% but 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 any distributions
      received are recorded as revenue.  All of the Partnership’s
      investments in joint ventures are subject to its impairment review
      policies.





In
      joint
      ventures where the Partnership’s interest is majority owned, the financial
      condition and results of operations of the joint venture are consolidated.
      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.  The Partnership is engaged in one business segment, the
      business of acquiring equipment subject to lease 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 was a Connecticut corporation.  Effective
      June 1, 2007, the General Partner was reincorporated as a Delaware
      corporation.  The General Partner manages and controls the business
      affairs of the Partnership, including, but not limited to, the equipment leases
      and financing transactions that the Partnership enters into pursuant to the
      terms of the Partnership’s limited partnership agreement (the “LP
      Agreement”).  Additionally, the General Partner has a 1% interest in
      the profits, losses, cash distributions and liquidation proceeds of the
      Partnership.





The
      Partnership invested most of the net proceeds from its offering in items of
      equipment that were 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.”






6
 *Table
          of Contents*
  ICON
            Income Fund Eight A L.P.
 (A
            Delaware Limited Partnership)
 Notes
            to
            Condensed Consolidated Financial Statements
 September
            30, 2007
 (unaudited)


(2)
            Organization
                - continued





The
      Partnership’s reinvestment period ended December 20, 2005 and the Partnership
      commenced its liquidation period. During the liquidation period, the Partnership
      is distributing substantially all distributable cash from operations and
      equipment sales to the partners and will continue the orderly termination of
      its
      operations and affairs.  The Partnership will not invest in any
      additional finance or lease transactions during 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 have received, in addition, other distributions and allocations that
      provide an 8% per year 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.





(3)
            Summary
                of Significant Accounting Policies




Use
      of
      Estimates





The
      preparation of financial statements in conformity with GAAP 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 condensed consolidated financial statements
      and the reported amounts of revenues and expenses during the reporting period.
       Significant estimates primarily include the allowance for doubtful
      accounts, depreciation and amortization, residual values and
      impairment.  Actual results could differ from those
      estimates.





Reclassifications





Certain
      reclassifications have been made to the accompanying condensed consolidated
      financial statements in prior periods to conform to the current period
      presentation.





(4)
            Investments
                in Leased Equipment at Cost





Leased
      equipment at cost at September 30, 2007 has no balance.  Investments
      in leased equipment at cost consist of the following at December 31,
      2006:





2006Aircraft
                and aircraft related equipment
            
            $
            18,486,930Petrochemical
                tug and barge
            
            
            8,034,77026,521,700Accumulated
                depreciation
            
            
            (14,392,245
            )$
            12,129,455





ICON
      Aircraft 46837 LLC (“Aircraft 46837”) was a joint venture between the
      Partnership and ICON Income Fund Ten, LLC (“Fund Ten”), an entity also managed
      by the General Partner, formed for the purpose of acquiring an investment in
      a
      McDonnell Douglas DC-10-30F aircraft (the “Aircraft”) on lease to Federal
      Express Corporation (“FedEx”), which lease was scheduled to expire on March 31,
      2007.






7
 *Table
          of Contents*




ICON
          Income Fund Eight A L.P.
 (A
          Delaware Limited Partnership)
 Notes
          to
          Condensed Consolidated Financial Statements
 September
          30, 2007
 (unaudited)





(4)
            Investments
                in Leased Equipment at Cost -
                continued





On
      March
      30, 2007, Aircraft 46837 sold the Aircraft to FedEx for $4,260,000 and
      recognized a loss on the sale of the Aircraft of approximately $920,000. The
      final lease payment was paid to the lender, satisfying all remaining debt
      obligations.





On
      June
      25, 2007, ICON/Michigan-Great Lakes, LLC, a wholly-owned subsidiary of the
      Partnership, sold all of its rights in a tug boat and barge on charter to
      Keystone Great Lakes, Inc., its sole asset, to an unaffiliated third party
      for
      total sales proceeds of $9,260,000.  Approximately $4,055,000 of the
      proceeds was paid to a third party lender to satisfy all outstanding debt,
      a
      prepayment penalty and interest owed. The remaining cash balance of
      approximately $5,205,000 was received by the Partnership and a gain on sale
      of
      approximately $2,455,000 was recognized.





(5)
            Joint
                Ventures





The
      joint
      ventures described below are not consolidated by the
      Partnership.





ICON
      Global Crossing, LLC





The
      Partnership has approximately an 8% interest in ICON Global Crossing LLC (“ICON
      Global Crossing”), an entity also managed by the General Partner, whose sole
      purpose is to lease state-of-the-art telecommunications equipment to Global
      Crossing Telecommunications, Inc. (“Global Crossing”). The other members of the
      joint venture are ICON Leasing Fund Eleven, LLC and Fund Ten, entities that
      are
      also managed by the General Partner.  The term of the lease is 48
      months and commenced on April 1, 2006.





For
      the
      three months ended September 30, 2007 and 2006, the Partnership recognized
      income of approximately $55,000 for each period, as a result of its investment
      in ICON Global Crossing.





For
      the
      nine months ended September 30, 2007 and 2006, the Partnership recognized income
      of approximately $161,000 and $155,000, respectively, as a result of its
      investment in ICON Global Crossing.





ICON
      Cheyenne, LLC





ICON
      Cheyenne, LLC (“Cheyenne”) was a joint venture between the Partnership, ICON
      Cash Flow Partners L.P. Seven and ICON Income Fund Eight B L.P., which are
      entities also managed by the General Partner that had ownership interests in
      Cheyenne of 1.00%, 1.27%, and 97.73%, respectively. During the second quarter
      of
      2007, Cheyenne sold all of its remaining equipment to a third party for total
      sales proceeds of approximately $111,000.  A total gain on sale of
      approximately $110,000 was recognized by Cheyenne.





(6)
            Transactions
                with Related Parties





Prior
      to
      April 1, 2006, and in accordance with the terms of the LP Agreement, the
      Partnership paid the General Partner (i) management fees ranging from 1% to
      7%
      of the rentals received either directly by the Partnership or through joint
      ventures and (ii) acquisition fees through the reinvestment period of 3%, based
      on the gross value of the Partnership’s acquisition transactions.  In
      addition, the General Partner was reimbursed for certain administrative expenses
      incurred in connection with the Partnership’s operations.






8
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          of Contents*




ICON
          Income Fund Eight A L.P.
 (A
          Delaware Limited Partnership)
 Notes
          to
          Condensed Consolidated Financial Statements
 September
          30, 2007
 (unaudited)





(6)
            Transactions
                with Related Parties - continued





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 salaries and related costs, travel expenses and other
      administrative costs incurred by individuals with a controlling interest in
      the
      General Partner or expenses for rent, depreciation or utilities of the General
      Partner.





Although
      the General Partner continues to provide these services, effective April 1,
      2006, the General Partner waived its rights to all future management fees and
      administrative expense reimbursements.





The
      General Partner also has a 1% interest in the Partnership’s profits, losses,
      cash distributions and distribution proceeds. The Partnership paid distributions
      to the General Partner of $100,402 during the nine months ended September 30,
      2007 and $35,328 for the year ended December 31, 2006. The General Partner’s
      interest in the Partnership’s net income for the three months ended September
      30, 2007 and 2006 was $442 and $9,398, respectively. The General Partner’s
      interest in the Partnership’s net income for the nine months ended September 30,
      2007 and 2006 was $28,665 and $19,824, respectively.





The
      Partnership paid the General Partner $190,000 in March 2007, for an amount
      that
      was previously advanced in 2006. At September 30, 2007, the Partnership has
      a
      non-interest bearing payable due on demand to the General Partner for $374,062
      for accrued administrative expense reimbursements and acquisition
      fees.





Fees
      and
      other expenses charged to operations by the Partnership and paid or accrued
      to
      the General Partner or its affiliates for the nine months ended September 30,
      2006 is as follows:




Nine
                Months EndedSeptember
                30,Entity
            Capacity
            Description
            
            2006ICON
                Capital Corp.
            General
                Partner
            Management
                fees
            
            $
            174,711Administrative
                expenseICON
                Capital Corp.
            General
                Partner
            reimbursements
            
            
            139,079$
            313,790





There
      were no charges for the nine months ended September 30, 2007 since the fees
      were
      waived effective April 1, 2006.  However, if the fees were not waived,
      the total management fees for the three and nine months ended September 30,
      2007
      would have been approximately $20,000 and $160,000, respectively.  If
      the fees were not waived, the total administrative expense reimbursements for
      the three and nine months ended September 30, 2007 would have been approximately
      $79,000 and $244,000,
      respectively.








(7)
            Recent
                Accounting Pronouncements





In
      September 2006, the Financial Accounting Standards Board (“FASB”) issued
      SFAS No. 157, “Accounting for Fair Value Measurements” (“SFAS 157”). SFAS 157
      establishes a separate framework for determining fair values of assets and
      liabilities that are required by other authoritative GAAP pronouncements to
      be
      measured at fair value. In addition, SFAS 157 incorporates and clarifies
      the guidance in FASB Concepts Statement No. 7 regarding the use of present
      value
      techniques in measuring fair value. SFAS 157 is effective for
      financial statements with fiscal years beginning after November 15, 2007.
      The General Partner is currently evaluating the impact of this
      pronouncement.





9
 *Table
          of Contents*


**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 together with our unaudited condensed
      consolidated financial statements and related notes included elsewhere in this
      report, Part II 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, 2006.




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
      operate as an equipment leasing program in which the capital our partners
      invested was pooled together to make investments, pay fees and establish a
      small reserve. We primarily acquired equipment subject to lease, and, to a
      lesser degree, acquired ownership rights to items of leased equipment at
      lease expiration. Some of our equipment leases were acquired for cash and
      provided current cash flow, which we refer to as “income” leases. For other
      equipment leases, we financed the majority of the purchase price. We
      refer to these leases as “growth” leases. These growth leases generated
      little or no current cash flow because substantially all of the rental
      payments received from the lessee serviced the indebtedness associated
      with acquiring or financing the lease. We anticipated that the future value
      of the leased equipment would exceed our cash portion of the purchase
      price.




On
      December 20, 2005, we began our liquidation period.  During our
      liquidation period, we have continued to distribute substantially all
      distributable cash from operations and equipment sales to our partners and
      are
      continuing the orderly termination of our operations and affairs.




At
      September 30, 2007, 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:





*Energy
      Equipment*





·
            We
                have a 0.80% interest in the rights to the profits, losses and cash
                flows
                from an entity that owns a 50% interest in a mobile offshore drilling
                rig
                subject to a lease with Rowan Companies,
                Inc.





·
            We
                have a 25.0% interest in the residual value of a mobile offshore
                drilling
                rig (“Cecil Provine”), which is on lease with Rowan Companies,
                Inc.






10
 *Table
          of Contents*





*Manufacturing
      Equipment for Playgrounds:*





·
            We
                have a 100.0% interest in equipment on lease to Playcore Wisconsin,
                Inc.
                (“Playcore”), used in a manufacturing facility.  The lease is
                accounted for as a finance lease and is scheduled to expire on December
                31, 2008.





*Telecommunications
      Equipment:*





·
            We
                have approximately an 8% ownership interest in ICON Global Crossing,
                LLC
                (“ICON Global Crossing”), an entity also managed by our General Partner,
                whose sole purpose is to lease state-of-the-art telecommunications
                equipment to Global Crossing Telecommunications, Inc. (“Global Crossing”).
                The lease is scheduled to expire on March 31,
                2010.








***Lease
      and Other Significant Transactions***





*Sale
      of ICON/Michigan-Great Lakes, LLC*





We
      had a
      100.0% interest in ICON/Michigan-Great Lakes, LLC (“BP Amoco”). On June 25,
      2007, BP Amoco sold all of its rights in a tug boat and barge (the “Tug boat and
      Barge”) on charter to Keystone Great Lakes, Inc. (“Keystone”) to an unaffiliated
      third party for $9,260,000 and a gain on sale of approximately $2,455,000 was
      recognized. Approximately $4,055,000 of the proceeds was paid to a third party
      lender to satisfy all outstanding debt, a prepayment penalty and interest
      owed.





*Sale
      of ICON Aircraft 46837, LLC*





We
      had a
      90.0% interest in ICON Aircraft 46837, LLC (“Aircraft 46837”). On March 30,
      2007, Aircraft 46837 sold its sole asset, a McDonnell Douglas DC-10-30F aircraft
      (the “Aircraft”) on lease to Federal Express Corporation for
      $4,260,000.  A loss on sale of approximately $920,000 was
      recognized.




**New
      Accounting Pronouncements**





In
      September 2006, the Financial Accounting Standards Board (“FASB”) issued
      SFAS No. 157, “Accounting for Fair Value Measurements” (“SFAS 157”). SFAS 157
      establishes a separate framework for determining fair values of assets and
      liabilities that are required by other authoritative GAAP pronouncements to
      be
      measured at fair value. In addition, SFAS 157 incorporates and clarifies
      the guidance in FASB Concepts Statement No. 7 regarding the use of present
      value
      techniques in measuring fair value. SFAS 157 is effective for
      financial statements with fiscal years beginning after November 15, 2007.
      The General Partner is currently evaluating the impact of this
      pronouncement.





**Results
      of Operations for the Three Months Ended September 30, 2007 (the “2007 Quarter”)
      and 2006 (the “2006 Quarter”)**





We
      began
      our liquidation period on December 20, 2005.  During the liquidation
      period, we sell our assets in the ordinary course of business.  As we
      sell our assets, finance income will decrease over time as will expenses related
      to our assets. As leased equipment is sold, we experience both gains and losses
      on these sales. We will continue to liquidate our assets during this period
      and
      we expect to see a reduction in revenue and expenses accordingly.







11
 *Table
          of Contents*





Revenue
      for the 2007 Quarter and the 2006 Quarter are summarized as
      follows:





Three
                Months Ended September 30,2007
            
            
            2006
            
            
            ChangeTotal
                revenue
            
            $
            149,764
            
            
            $
            2,012,716
            
            
            $
            (1,862,952
            )Rental
                income
            
            
            -
            
            
            
            1,809,064
            
            
            
            (1,809,064
            )Finance
                income
            
            
            76,302
            
            
            
            146,676
            
            
            
            (70,374
            )Income
                from investments in joint ventures
            
            
            53,563
            
            
            
            57,843
            
            
            
            (4,280
            )Net
                gain on sales of equipment
            
            
            -
            
            
            
            -
            
            
            
            -Interest
                and other income (loss)
            
            
            19,899
            
            
            
            (867
            )
            
            
            20,766





Total
      revenue for the 2007 Quarter decreased $1,862,952, or 92.6%, as compared to
      the
      2006 Quarter.  The decrease in rental income was primarily due to the
      sale of the Aircraft in March 2007, which resulted in a decrease in rental
      income of approximately $1,569,000, and the sale of the Tug boat and Barge
      in
      June 2007, which resulted in a decrease in rental income of approximately
      $240,000.  The decrease in finance income was primarily due to the
      lease expiration of Regus Business Center Corp. in February 2007.





Expenses
      for the 2007 Quarter and the 2006 Quarter are summarized as
      follows:





Three
                Months Ended September 30,2007
            
            
            2006
            
            
            ChangeTotal
                expenses
            
            $
            105,585
            
            
            $
            1,072,917
            
            
            $
            (967,332
            )General
                and administrative
            
            
            53,187
            
            
            
            21,927
            
            
            
            31,260Depreciation
                and amortization
            
            
            13,710
            
            
            
            717,711
            
            
            
            (704,001
            )Impairment
                loss
            
            
            -
            
            
            
            115,500
            
            
            
            (115,500
            )Interest
            
            
            38,688
            
            
            
            136,577
            
            
            
            (97,889
            )Minority
                interest
            
            
            -
            
            
            
            81,202
            
            
            
            (81,202
            )





Total
      expenses for the 2007 Quarter decreased $967,332, or 90.2%, as compared to
      the
      2006 Quarter.  The decrease in depreciation and amortization and
      minority interest was primarily due to the sale of the Aircraft in March 2007.
      ICON Income Fund Ten, LLC, an entity also managed by our General Partner, had
      a
      10% ownership interest in the Aircraft, which resulted in no minority interest
      expense for the 2007 Quarter. The impairment loss in the 2006 Quarter was due
      to
      our General Partner’s decision to record a required impairment on our aircraft
      rotables that were previously on lease to Sabena Belgian World Airways, Sabena
      Oman and Sabena MEA (collectively, “Sabena”), of $115,500.  The
      decrease in interest expense in the 2007 Quarter was due to the sale of the
      Aircraft and the Tug boat and Barge, which were sold in March and June 2007,
      respectively, and the associated interest paid on the notes
      payable.





*Net
      Income*





As
      a
      result of the foregoing factors, net income for the 2007 Quarter was
      $44,179, as compared to net income for the 2006 Quarter of $939,799.
 The net income per weighted average number of limited
      partnership units outstanding for the 2007 Quarter was $0.06 as
      compared to net income per weighted average number of limited
      partnership units outstanding for 2006 Quarter of $1.27.







12
 *Table
          of Contents*





**Results
      of Operations for the Nine Months Ended September 30, 2007 (the “2007 Period”)
      and 2006 (the “2006 Period”)**





Revenue
      for the 2007 Period and the 2006 Period are summarized as follows:





Nine
                Months Ended September 30,2007
            
            
            2006
            
            
            ChangeTotal
                revenue
            
            $
            3,978,328
            
            
            $
            6,136,390
            
            
            $
            (2,158,062
            )Rental
                income
            
            
            1,969,156
            
            
            
            5,427,191
            
            
            
            (3,458,035
            )Finance
                income
            
            
            268,608
            
            
            
            520,242
            
            
            
            (251,634
            )Income
                from investments in joint ventures
            
            
            160,484
            
            
            
            161,924
            
            
            
            (1,440
            )Net
                gain on sales of equipment
            
            
            1,548,969
            
            
            
            -
            
            
            
            1,548,969Interest
                and other income
            
            
            31,111
            
            
            
            27,033
            
            
            
            4,078








Total
      revenue for the 2007 Period decreased $2,158,062, or 35.2%, as compared to
      the
      2006 Period.  The decrease was due to lower rental and finance income
      that was partly offset by a net gain on sale of equipment. The decrease in
      rental income was due to the sale of the Aircraft and the Tug boat and Barge
      during the 2007 Period, which represented a combined decrease in rental income
      of approximately $3,458,000. The decrease in finance income was primarily due
      to
      the decrease in income recognized from our lease with Playcore and the
      expiration of our lease with Regus Business Center Corp. in February
      2007.  The net gain on sale of equipment during the 2007 Period was
      primarily due to the sale of the Tug boat and Barge for an approximately
      $2,455,000 gain, partly offset by the loss on the sale of the Aircraft of
      approximately $920,000.





Expenses
      for the 2007 Period and the 2006 Period are summarized as follows:





Nine
                Months Ended September 30,2007
            
            
            2006
            
            
            ChangeTotal
                expenses
            
            $
            1,111,841
            
            
            $
            4,153,978
            
            
            $
            (3,042,137
            )General
                and administrative
            
            
            297,934
            
            
            
            305,064
            
            
            
            (7,130
            )Depreciation
                and amortization
            
            
            581,352
            
            
            
            2,643,754
            
            
            
            (2,062,402
            )Impairment
                loss
            
            
            -
            
            
            
            257,440
            
            
            
            (257,440
            )Management
                fees - General Partner
            
            
            -
            
            
            
            174,711
            
            
            
            (174,711
            )Administrative
                expense reimbursements - General Partner
            
            
            -
            
            
            
            139,079
            
            
            
            (139,079
            )Interest
            
            
            219,162
            
            
            
            441,977
            
            
            
            (222,815
            )Minority
                interest
            
            
            13,393
            
            
            
            191,953
            
            
            
            (178,560
            )








Total
      expenses for the 2007 Period decreased $3,042,137, or 73.2%, as compared to
      the
      2006 Period.  The decrease was primarily due to a reduction in
      depreciation and amortization. In the second quarter of 2006, our General
      Partner determined that the Aircraft was impaired and changed the estimate
      of
      depreciation which resulted in the decrease of monthly depreciation expense
      from
      approximately $453,000 to $180,000. In addition, no depreciation was recorded
      after the first quarter, due to the sale of the Aircraft in March 2007. The
      decrease in both Management fees – General Partner and Administrative expense
      reimbursements – General Partner was due to our General Partner’s decision to
      waive all future management fees and administrative expense reimbursements,
      effective April 1, 2006. The decrease in impairment loss was due to our General
      Partner’s decision to record an impairment loss of $257,440 during the 2006
      Period for our aircraft rotables that were previously on lease to
      Sabena.  The decrease in interest expense was primarily due to the
      sale of the Aircraft and the Tug boat and Barge during the 2007
      Period.  The decrease of minority interest was due to the sale of the
      Aircraft during the 2007 Period.






13
 *Table
          of Contents*





*Net
      Income*





As
      a
      result of the foregoing factors, net income for the 2007 Period was
      $2,866,487, as compared to net income for the 2006 Period of $1,982,412.
 The net income per weighted average number of limited
      partnership units outstanding for the 2007 Period was $3.86 as
      compared to net income per weighted average number of limited
      partnership units outstanding for 2006 Period of $2.67.








**Liquidity
      and Capital Resources**





*Sources
      and Uses of Cash*





At
      September 30, 2007, we had cash and cash equivalents of
      $619,877.  During our liquidation period, our main source of cash is
      expected to be from operating and investing activities from the sale or disposal
      of our assets.  Our main use of cash during the liquidation period is
      expected to be from financing activities, in the form of cash distributions
      to
      our partners.





Our
      main
      source of cash during the 2007 Period was from investing activities. The primary
      source of cash from investing activities was $4,260,000 of proceeds from the
      sale of the Aircraft and approximately $5,205,000 from the sale of the Tug
      boat
      and Barge. In addition, $441,488 was received as distributions from joint
      ventures.





Our
      main
      use of cash during the 2007 Period was for financing activities.  Our
      primary use of cash for financing activities was distribution payments to our
      partners in the amount of $10,040,132.





Our
      General Partner believes that with the cash we currently have available, the
      cash being generated from our remaining finance lease, cash distributions from
      our joint venture and the proceeds from equipment and asset sales, is sufficient
      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 lessees’
businesses that are beyond our control. See “Part II, Item 1A.  Risk
      Factors.”





*Distributions*





We
      paid
      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.  During the liquidation period,
      we have continued to make distributions pursuant to the terms of the partnership
      agreement.  We expect that distributions made during the liquidation
      period will vary, depending on the timing of the sale of our assets, our receipt
      of rental income, and income from our investments.  We paid
      distributions to our limited partners and our General Partner for the 2007
      Period of $9,939,730 and $100,402, respectively.





**Contractual
      Obligations and Commitments and Off Balance Sheet
      Transactions**





We
      paid
      our General Partner $190,000 in March 2007, for an amount that was previously
      advanced in 2006. At September 30, 2007, we have a non-interest bearing payable
      due on demand to our General Partner of $374,062 for accrued administrative
      expense reimbursements and acquisition fees.





We
      have
      repaid all of our outstanding debt as of September 30, 2007 and have no other
      contractual obligations and commitments.  We do not have any off
      balance sheet transactions.







14
 *Table
          of Contents*








**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, 2006.








**Item
      4T. 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 September 30, 2007, as well as the financial statements and
      Quarterly Reports on Form 10-Q for the period ended September 30, 2007 for
      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 during 2006,
      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. In response, our
      General Partner hired several additional accounting staff members who are
      certified public accountants and/or are experienced with public reporting
      entities, including three additional senior accountants with more than 16,
      10
      and 9 years, respectively, of experience with public reporting entities, the
      most senior of those accountants having assumed the responsibilities of the
      senior vice president of accounting. 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
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          of Contents*





**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, 2006.





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





There
      were no limited partnership units redeemed during the nine months ended
      September 30, 2007.





**Item
      3.  Defaults 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 nine months
      ended September 30, 2007.





**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. §1350, as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002.32.2
            Certification
                pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002.






16
 *Table
          of Contents*





**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:
      November 13, 2007*





*/s/
      Thomas W. Martin*


Thomas
      W.
      Martin


Chairman,
      Chief Executive Officer and President of the General Partner


(Principal
      Executive Officer)


ICON
      Capital Corp.


General
      Partner of ICON Income Fund Eight A L.P.





*Date:
      November 13, 2007*





*/s/Michael A. Reisner*


Michael
      A. Reisner


Director,
      Executive Vice President and Chief Financial Officer of the General
      Partner


(Principal
      Financial and Accounting Officer)


ICON
      Capital Corp.


General
      Partner of ICON Income Fund Eight A L.P.






17