.

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 10-Q



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

For the period ended                    September 30, 2001
                     -----------------------------------------------------------

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

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

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

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

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


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


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



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

                                                         [ x ] Yes     [   ] No


<PAGE>


PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                           Consolidated Balance Sheets
                                   (unaudited)
<TABLE>

                                                               September 30,    December 30,
                                                                   2001            2000
                                                                   ----            ----
         Assets

<S>                                                           <C>              <C>
Cash ......................................................   $   1,553,082    $   3,205,892
                                                              -------------    -------------

Investment in finance leases
   Minimum rents receivable ...............................      35,860,836       54,638,052
   Estimated unguaranteed residual values .................      42,113,943       43,012,329
   Initial direct costs ...................................       1,087,562        1,698,552
   Unearned income ........................................     (13,919,139)     (19,821,123)
   Allowance for doubtful accounts ........................        (585,000)        (585,000)
                                                              -------------    -------------
                                                                 64,558,202       78,942,810

Investment in operating leases
   Equipment, at cost .....................................      41,833,811       40,688,100
   Accumulated depreciation ...............................      (5,027,437)      (3,240,611)
                                                              -------------    -------------
                                                                 36,806,374       37,447,489

Investments in unguaranteed residual value ................       4,287,193        5,673,696
                                                              -------------    -------------

Investments in joint ventures .............................       3,354,305        3,379,870
                                                              -------------    -------------

Other assets ..............................................       2,151,868        1,641,665
                                                              -------------    -------------

Total assets ..............................................   $ 112,711,024    $ 130,291,422
                                                              =============    =============

         Liabilities and Partners' Equity

Notes payable - non-recourse ..............................   $  57,962,855    $  69,520,569
Note payable - line of credit .............................       2,428,290        3,594,026
Security deposits and other payables ......................       1,533,187        1,197,193
Accounts payable - General Partner and affiliates .........            --            537,085
Minority interests in joint venture .......................         108,470          148,856
                                                              -------------    -------------

                                                                 62,032,802       74,997,729
Partners' equity (deficiency)
   General Partner ........................................        (145,839)        (100,150)
   Limited partners (745,943.89 and 746,743.89
     units outstanding, $100 per unit original issue price)      50,824,061       55,393,843
                                                              -------------    -------------

   Total partners' equity .................................      50,678,222       55,293,693
                                                              -------------    -------------

Total liabilities and partners' equity ....................   $ 112,711,024    $ 130,291,422
                                                              =============    =============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations
<TABLE>

                                                  For the Three Months        For the Nine Months
                                                   Ended September 30,        Ended September 30,
                                                   2001          2000          2001         2000
                                                   ----          ----          ----         ----

Revenues
<S>                                            <C>           <C>           <C>           <C>
Finance income .............................   $ 1,831,394   $ 2,429,991   $ 5,760,582   $ 6,608,675
Rental income ..............................     1,420,309     1,509,083     3,606,411     4,299,083
Income from investment in joint ventures ...        87,289        52,838       209,201       185,180
Interest income and other ..................         7,814        74,721        56,373       396,479
Gain on sale of equipment ..................        32,757          --          32,757          --
Gain on sale of investment in
  unguaranteed residual ....................          --            --       1,219,910          --
                                               -----------   -----------   -----------   -----------

   Total revenues ..........................     3,379,563     4,066,633    10,885,234    11,489,417
                                               -----------   -----------   -----------   -----------

Expenses
   Interest ................................     1,526,447     1,872,574     4,493,832     5,612,005
   Depreciation ............................       757,814       664,475     1,786,826     1,970,036
   Management fees - General Partner .......       508,716       743,362     1,469,514     1,485,594
   Administrative expense reimbursements
    General Partner ........................       203,655       311,000       589,440       610,988
   Amortization of initial direct costs ....       159,688       322,352       553,630     1,028,421
   General and administrative ..............       156,767        99,891       466,424       321,056
   Minority interest expense in consolidated
    joint venture ..........................         4,921         4,601        15,418        13,114
   Provision for bad debts .................          --            --            --         200,000
                                               -----------   -----------   -----------   -----------

   Total expenses ..........................     3,318,008     4,018,255     9,375,084    11,241,214
                                               -----------   -----------   -----------   -----------

Net income (loss) ..........................   $    61,555   $    48,378   $ 1,510,150   $   248,203
                                               ===========   ===========   ===========   ===========

Net income allocable to:
   Limited partners ........................   $    60,939   $    47,894   $ 1,495,048   $   245,721
   General Partner .........................           616           484        15,102         2,482
                                               -----------   -----------   -----------   -----------

                                               $    61,555   $    48,378   $ 1,510,150   $   248,203
                                               ===========   ===========   ===========   ===========

Weighted average number of limited
   partnership units outstanding ...........       746,131       748,685       746,344       698,371
                                               ===========   ===========   ===========   ===========

Net income per weighted average
   limited partnership unit ................   $       .08   $       .06   $      2.00   $       .35
                                               ===========   ===========   ===========   ===========
</TABLE>


See accompanying notes to consolidated financial statements.


<PAGE>


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

             Consolidated Statements of Changes in Partners' Equity

                For the Nine Months Ended September 30, 2001 and
                        the Year Ended December 31, 2000

                                   (unaudited)
<TABLE>

                                   Limited Partner Distributions

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

<S>                                   <C>           <C>             <C>             <C>         <C>
Balance at
   December 31, 1999                                               $49,500,466    $ (24,043)   $49,476,423


Proceeds from issuance
   of limited partnership
   units (154,770.46 units)                                         15,477,046          -       15,477,046

Sales and offering expenses                                         (1,765,140)         -       (1,765,140)

Cash distributions to partners        $ 10.61       $   .14         (7,640,879)     (77,127)    (7,718,006)

Reacquired units (3,221.15)                                           (278,631)         -         (278,631)

Net income                                                             100,981        1,020        102,001
                                                                   -----------    ---------    -----------

Balance at
   December 31, 2000                                                55,393,843     (100,150)    55,293,693

Cash distributions
   to partners                        $  6.07       $  2.00         (6,017,563)     (60,791)    (6,078,354)

Redeemed units (800.00)                                                (47,267)                    (47,267)

Net income                                                           1,495,048       15,102      1,510,150
                                                                   -----------    ---------    -----------

Balance at
   September 30, 2001                                              $50,824,061    $(145,839)   $50,678,222
                                                                   ===========    ==========   ===========

</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Cash Flows

                     For the Nine Months Ended September 30,

                                   (unaudited)
<TABLE>

                                                                              2001            2000
                                                                              ----            ----
Cash flows from operating activities:
<S>                                                                        <C>            <C>
   Net income                                                              $ 1,510,150    $   248,203
                                                                           -----------    -----------
   Adjustments to reconcile net income to net cash provided by (used in)
      operating activities:
     Provision for bad debts                                                      --          200,000
    Finance income portion of receivables paid directly                           --
     to lenders by lessees                                                  (4,453,425)    (4,975,586)
    Rental income paid directly to lender by lessee                         (3,198,566)    (4,185,000)
    Interest expense on non-recourse financing paid
     directly by lessees                                                     4,316,336      5,184,677
    Amortization of initial direct costs                                       553,630      1,028,421
    Gain on sale of equipment                                                  (32,757)          --
    Gain on sale of investment in unguaranteed residual                     (1,219,910)          --
    Minority interest expense                                                   15,418         13,114
    Income from investment in joint venture                                   (209,201)      (185,180)
   Depreciation                                                              1,786,826      1,970,036
    Change in operating assets and liabilities:
    Collection of principal non-financed receivables                         3,657,674      3,962,513
    Other assets                                                              (510,203)       666,493
    Security deposits, deferred credits and other payables                     335,994        335,282
    Accounts payable - General Partner and affiliates                         (537,085)          --
    Other                                                                      (17,195)       (78,637)
                                                                           -----------    -----------

      Total adjustments                                                        487,536      3,936,133
                                                                           -----------    -----------

   Net cash provided by operating activities                                 1,997,686      4,184,336
                                                                           -----------    -----------

Cash flows from investing activities:
      Equipment and receivables purchased                                   (1,145,711)    (5,190,856)
     Distribution from investment in joint venture                             234,766           --
      Proceeds from sale of investment of unguaranteed residual              2,606,413           --
      Proceeds from sale of equipment                                        2,344,649           --
      Investment in unguaranteed residual value                                   --       (4,523,696)
     Acquisition of minority interest in consolidated joint venture            (55,804)          --
      Initial direct costs                                                        --          (90,000)
                                                                           -----------    -----------

   Net cash provided by investing activities                                 3,984,313     (9,804,552)
                                                                           -----------    -----------

</TABLE>





<PAGE>


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

                Consolidated Statement of Cash Flows (Continued)

                     For the Nine Months Ended September 30,

                                   (unaudited)
<TABLE>

                                                                          2001           2000
                                                                          ----           ----

Cash flows from financing activities:
<S>                                                                     <C>            <C>
   Issuance of limited partnership units, net of offering expenses           --        13,584,791
   Net proceeds from non-recourse borrowings                            1,012,555            --
   Payments of non-recourse debt                                       (1,356,007)       (999,677)
   Payments of recourse debt - line of credit                          (1,165,736)       (785,827)
   Cash distributions to partners                                      (6,078,354)     (5,681,080)
   Redeemed units                                                         (47,267)           --
                                                                     ------------    ------------

     Net cash (used in) financing activities                           (7,634,809)      6,118,207
                                                                     ------------    ------------

Net (decrease) increase in cash                                        (1,652,810)        497,991

Cash at beginning of period                                             3,205,892       5,222,028
                                                                     ------------    ------------

Cash at end of period                                                $  1,553,082    $  5,720,019
                                                                     ============    ============
</TABLE>























See accompanying notes to consolidated financial statements.


<PAGE>


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

                Consolidated Statement of Cash Flows (Continued)




Supplemental Disclosure of Cash Flow Information

     For the nine months ended September 30, 2001 and 2000, non-cash activities
included the following:
<TABLE>

                                                                  2001            2000
                                                                  ----            ----

Principal and interest on direct
<S>                                                          <C>             <C>
   Finance receivables paid directly to lenders by lessees   $ 12,332,032    $ 12,131,639

Rental income assigned - operating lease receivables            3,198,566       4,185,000

Principal and interest on non-recourse financing paid
directly to lenders by lessees                                (15,530,598)    (16,316,639)
                                                             ------------    ------------

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

     Interest  expense of $4,493,832  and  $5,612,005  for the nine months ended
September  30,  2001 and 2000  consisted  of  interest  expense on  non-recourse
financing  paid directly to lenders by lessees of $4,316,336  and $5,184,677 and
other interest of $177,496 and $427,328, respectively.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                               September 30, 2001

                                   (unaudited)
1.   Basis of Presentation

     The consolidated financial statements of ICON Income Fund Eight A L.P. (the
"Partnership")  have been prepared  pursuant to the rules and regulations of the
Securities  and  Exchange   Commission  (the  "SEC")  and,  in  the  opinion  of
management,  include  all  adjustments  (consisting  only  of  normal  recurring
accruals)  necessary  for a fair  statement  of income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
to such SEC rules and regulations. Management believes that the disclosures made
are adequate to make the information  presented not misleading.  The results for
the interim  period are not  necessarily  indicative of the results for the full
year. These consolidated financial statements should be read in conjunction with
the consolidated  financial  statements and notes included in the  Partnership's
2000 Annual Report on Form 10-K.  Certain 2000 amounts have been reclassified to
conform to the 2001 presentation.

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, 2001 and 2000
were as follows:

                                  2001          2000
                                  ----          ----

 Underwriting commissions      $    --      $  307,001   Charged to Equity
 Organization and offering          --         230,250   Charged to Equity
 Acquisition fees                   --       2,113,656   Capitalized
 Management fees                1,469,514    1,485,594   Charged to Operations
 Administrative expense
   reimbursements                 589,440      610,988   Charged to Operations
                               ----------   ----------

 Total                         $2,058,954   $4,747,489
                               ==========   ==========

     The Partnership  and affiliates  formed four joint ventures for the purpose
of acquiring and managing various assets. (See Note 3 for additional information
relating to the joint ventures.)

3.   Investment in Joint Ventures

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






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

              Notes to Consolidated Financial Statements-continued


 .


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


ICON Boardman Funding L.L.C.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series  C"),  L.P.  Six and L.P.  Seven formed ICON
Boardman  Funding L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with
Portland  General  Electric.  The purchase  price totaled  $27,421,810,  and was
funded with cash and  non-recourse  debt assumed in the purchase  price.  In the
third quarter 2001, the Partnership, L.P. Six and L.P. Seven acquired Series C's
interest in 2001 at a cost of $56,370, which approximated market value. Series C
recognized  no gain or loss on the sale of its  interest.  The $56,370  purchase
price was funded by the Partnership,  L.P. Six and L.P. Seven in accordance with
their remaining  interests in ICON BF. The  Partnership's  share of the purchase
price was $55,804. The remaining interests in ICON BF as of and on September 30,
2001 are 98.995%,  .5025%,  .5025% for the  Partnership,  L.P. Six, and the L.P.
Seven, respectively.  The Partnership's financial statements include 100% of the
assets and liabilities of ICON BF. L.P. Six and L.P. Seven's investments in ICON
BF have been reflected as "Minority interests in joint venture".

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


AIC Trust

     During  1999,  ICON  Cash Flow  Partners  L.P.  Seven  ("L.P.  Seven"),  an
affiliate  of the  Partnership,  acquired a portfolio  of  equipment  leases for
$6,854,830. Subsequently, L.P. Seven sold interests in this portfolio at various
dates in 1999 to ICON Cash Flow Partners L.P. Six ("L.P.  Six"), an affiliate of
the  Partnership,  for $1,750,000 and to the  Partnership for $3,000,000 at book
value,  which  approximated  fair market value at the dates of sale.  L.P. Seven
recognized no gain or loss on the sale of these  interests to either L.P. Six or
to the Partnership.

     As a result of the sales of these  interests,  as of September 30, 2001 the
Partnership  and L.P. Six owned interests  aggregating  43.73% and 25.51% in the
lease portfolio with L.P. Seven owning a 30.76% interest at that date. The lease
portfolio  is owned and  operated as a joint  venture  ("AIC  Trust").  Profits,
losses,  excess  cash and  disposition  proceeds  are  allocated  based upon the
Partnerships'   percentage   ownership  interests  in  the  venture  during  the
respective  periods  the  Partnerships  held  such  interests.  The  Partnership
accounts for its investment under the equity method of accounting.









<PAGE>





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

              Notes to Consolidated Financial Statements-continued





     Information  as  to  the  unaudited   financial  position  and  results  of
operations of the venture as of and for the nine months ended September 30, 2001
and 2000 is summarized below:

                                      September 30, 2001    September 30, 2000
                                      ------------------    ------------------

Assets                                  $    13,405,657      $     17,681,716
                                        ===============      ================

Liabilities                             $     6,138,074      $     10,421,507
                                        ===============       ===============

Equity                                  $     7,267,583      $      7,260,209
                                        ===============      ================

Partnership's share of equity           $     3,178,114      $      3,174,308
                                        ===============      ================

                                      Nine Months Ended     Nine Months Ended
                                      September 30, 2001    September 30, 2000
                                      ------------------    ------------------


Net Income                              $       439,449      $        433,509
                                        ===============      ================

Partnership's share of income           $       192,171      $        185,180
                                        ===============      ================

Distributions                           $       536,853      $          -
                                        ===============      ================

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



<PAGE>




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

              Notes to Consolidated Financial Statements-continued




ICON Aircraft 24846, LLC

     In the fourth quarter of 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")  for the purpose of acquiring an investment in an
aircraft with a purchase  price of  $44,515,416,  which was funded with cash and
non-recourse  debt assumed in the purchase price. This aircraft is subject to an
operating  lease with  Scandinavian  Airlines  System.  The Partnership has a 2%
interest,  with  L.P.  Seven  and  Fund  Eight B  having  2% and 96%  interests,
respectively.  The  Partnership  accounts  for its  investment  under the equity
method of accounting.

     Information  as to the financial  position and results of operations of the
joint  venture  as of and  for  the  six  months  ended  September  30,  2001 is
summarized below:

                                               September 30, 2001

Assets                                          $    42,445,595
                                                ===============

Liabilities                                     $    39,782,306
                                                ===============

Equity                                          $     2,663,289
                                                ===============

Partnership's share of equity                   $        53,267
                                                ===============

                                                Nine Months Ended
                                               September 30, 2001

Net income                                      $       405,824
                                                ===============

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



<PAGE>


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

             Notes to Consolidated Financial Statements - Continued




ICON Cheyenne LLC

     In the fourth quarter of 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 and non-recourse debt assumed.  The
Partnership, L.P. Six, L.P. Seven and Fund Eight B received a 1%, 1%, 10.31% and
87.69% interest,  respectively,  in ICON Cheyenne.  The Partnership accounts for
this investment under the equity method of accounting.

     Information  as to the financial  position and results of operations of the
joint  venture  as of and  for the  nine  months  ended  September  30,  2001 is
summarized below:

                                              September 30, 2001

Assets                                          $    26,064,505
                                                ===============

Liabilities                                     $    13,772,128
                                                ===============

Equity                                          $    12,292,377
                                                ===============

Partnership's share of equity                   $       122,924
                                                ===============

                                                Nine Months Ended
                                               September 30, 2001

Net income                                      $       891,227
                                                ===============

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


<PAGE>






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

                               September 30, 2001


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


Results of Operations for the Three Months Ended September 30, 2001 and 2000

     Revenues  for the  three  months  ended  September  30,  2001 and 2000 were
$3,379,563 and  $4,066,633,  respectively,  representing a decrease of $687,070.
This decrease in revenue resulted primarily from reductions in finance income of
$598,597 and rental income of $88,774.  This decrease was partially offset by an
increase in gain on sale of equipment of $32,757.  Finance income decreased as a
result of a lower  average  lease  investment  portfolio  in 2001 as compared to
2000.  Rental income decreased as a result of slightly lower lease rates in 2001
on two of the Partnership's  planes as compared to the lease rates in 2000. Gain
on sale of equipment in 2001 represents the sale of equipment formerly leased to
CMGI. There were no sales of equipment in the 2000 period.

     Expenses  for the  three  months  ended  September  30,  2001 and 2000 were
$3,318,008 and  $4,018,255,  respectively,  representing a decrease of $700,247.
This  decrease  resulted  primarily  from  reductions  in  interest  expense  of
$346,127, management fee - General Partner of $234,646,  amortization of initial
direct costs of $162,664,  and administrative  expense  reimbursements - General
Partner  of  $107,345.  This  decrease  was  partially  offset by  increases  in
depreciation  expense of $93,339  and  general  and  administrative  expenses of
$56,876.  The decrease in management fees - General  Partner and  administrative
expense  reimbursement - General Partner  resulted from the overall  decrease in
the average  size of the  Partnership's  lease  investment  portfolio.  Interest
expense decreased due to a decrease in the average debt outstanding from 2000 to
2001.  The decrease in  amortization  of initial  direct cost from also resulted
from the  decrease in the average  size of the  Partnership's  lease  investment
portfolio.  Depreciation  expense  increased  as a result  of a  higher  average
investment in operating  leases in the 2001 period.  General and  administrative
expenses  increased  as a result of higher  professional  fee  levels in 2001 as
compared to the 2000 period.

     Net income  for the three  months  ended  September  30,  2001 and 2000 was
$61,555 and $48,378,  respectively.  The net income per weighted average limited
partnership  unit  outstanding  was $.08  and  $.06  for 2001 and 2000  periods,
respectively.







<PAGE>





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



Results of Operations for the Nine Months Ended September 30, 2001 and 2000

     Revenues  for the nine  months  ended  September  30,  2001  and 2000  were
$10,885,234 and $11,489,417, respectively,  representing a decrease of $604,183.
This decrease in revenue resulted primarily from reductions in finance income of
$848,093 and rental income of $692,672. These decreases were partially offset by
a gain on sale of an investment in unguaranteed  residual of $1,219,910 in 2001,
an increase in income from investment in joint ventures of $24,021 and a gain in
sale of equipment of $32,757 in 2001.  Finance income  decreased  primarily as a
result of a lower  average  lease  investment  portfolio  in 2001 as compared to
2000.  Rental  income  decreased  primarily as a result of the  expiration of an
aircraft lease in the fourth quarter of 2000,  with the re-lease of the aircraft
commencing in the second  quarter of 2001 for a four year term.  Gain on sale of
equipment  in 2001  represents  the sale of equipment  formerly  leased to CMGI.
There were no sales of equipment or investments in residuals in the 2000 period.
The gain on sale of investment in  unguaranteed  residual in  2001resulted  from
proceeds  received  in  excess  of the  carrying  value of the  investment.  The
increase in income from  investment in joint  ventures was due to an increase in
income generated by the AIC Trust joint venture in 2001 as compared to 2000, and
the  Partnership's  income realized in 2001 from it's joint venture interests in
ICON Cheyenne and ICON  Aircraft,  which  interests  were acquired in the fourth
quarter of 2000.

     Expenses  for the nine  months  ended  September  30,  2001  and 2000  were
$9,375,084 and $11,241,214, respectively, representing a decrease of $1,866,130.
This  decrease  resulted  primarily  from  reductions  in  interest  expense  of
$1,118,173,  amortization  of  initial  direct  cost of  $474,791,  depreciation
expense of $183,210 and  provision  for bad debts of $200,000.  These  decreases
were  partially  offset by an  increase  in general  administrative  expenses of
$145,368.  Interest  expense  decreased  due to a decrease in the  average  debt
outstanding  from 2000 to 2001. The decrease in  amortization  of initial direct
cost resulted from the decrease in the average size of the  Partnership's  lease
investment portfolio.  Depreciation expense decreased as a result of an aircraft
that was off-lease  during the first quarter of 2001 where no  depreciation  was
recorded until the aircraft was re-leased in the second quarter. The decrease in
provision  for bad debts was the result of  determinations  made of the level of
reserves  required  during the applicable  periods.  General and  administrative
expenses  increased  as a result of higher  professional  fee  levels in 2001 as
compared to the 2000 period.

     Net  income  for the nine  months  ended  September  30,  2001 and 2000 was
$1,510,150  and  $248,203,  respectively.  The net income per  weighted  average
limited  partnership  unit  outstanding was $2.00 and $.35 for the 2001 and 2000
periods, respectively.




<PAGE>





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





Liquidity and Capital Resources

     The  Partnership's  primary  source  of  funds  for the nine  months  ended
September 30, 2001 was cash provided by operations of $1,997,686,  proceeds from
sales of  unguaranteed  residual value of $2,606,413,  and proceeds from sale of
equipment of $2,344,649. The Partnership's primary sources of funds for the nine
months  ended  September  30, 2000 were  capital  contributions  net of offering
expenses,  of $13,584,791  and cash provided by operations of $4,184,336.  Funds
provided  for the  nine  months  ended  September  30,  2001  were  used to fund
scheduled  debt  payments and cash  distributions.  Funds  provided in 2000 were
utilized  to  purchase  equipment  subject to lease and to fund  scheduled  debt
payments  and  cash  distributions.  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.

     Cash  distributions to limited partners for the nine months ended September
30, 2001 and 2000, which were paid monthly,  totaled  $6,017,563 and $5,624,269,
respectively.

     The  Partnership is monitoring  closely the impact of a slowing economy and
the  terrorist  attacks  of  September  11,  2001  on  its  lessees  in  certain
industries,  including the airlines industry.  However, as of September 30, 2001
there were no known  trends or demands,  commitments,  events or  uncertainties,
which are likely to have any material effect on liquidity.


<PAGE>




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





PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
September 30, 2001.




<PAGE>


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



                                   SIGNATURES


     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                    ICON Income Fund Eight A L.P.
                                    File No. 333-54011 (Registrant)
                                    By its General Partner,
                                    ICON Capital Corp.




November 13, 2001                   /s/ Thomas W. Martin
-----------------------             -------------------------------------------
         Date                       Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)