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                         March 31, 2000
                     -----------------------------------------------------------

[ ] 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)


              111 Church Street, White Plains, New York 10601-1505
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)


                                 (914) 993-1700
--------------------------------------------------------------------------------
               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>

                                                            March 31,      December 31,
                                                              2000             1999
          Assets

<S>                                                      <C>              <C>
Cash .................................................   $   7,812,919    $   5,222,028
                                                         -------------    -------------

Investment in finance leases
   Minimum rents receivable ..........................      64,797,742       72,064,245
   Estimated unguaranteed residual values ............      42,536,175       42,536,175
   Initial direct costs ..............................       2,115,005        2,327,918
   Unearned income ...................................     (25,566,612)     (27,622,947)
   Allowance for doubtful accounts ...................        (385,000)        (385,000)
                                                         -------------    -------------
                                                            83,497,310       88,920,391

Investment in operating leases
   Equipment, at cost ................................      40,688,100       38,671,600
   Accumulated depreciation ..........................      (1,235,394)        (594,308)
                                                         -------------    -------------
                                                            39,452,706       38,077,292

Investment in unguaranteed residual value ............       2,592,000        1,150,000
                                                         -------------    -------------
Investment in joint venture ..........................       3,059,232        2,989,128
                                                         -------------    -------------

Other assets .........................................       1,250,150        1,563,052
                                                         -------------    -------------

Total assets .........................................   $ 137,664,317    $ 137,921,891
                                                         =============    =============

          Liabilities and Partners' Equity

Notes payable - non-recourse .........................   $  73,702,217    $  82,790,864
Note payable - line of credit ........................       5,000,000        5,000,000
Accounts payable - General Partner and affiliates, net          77,518             --
Security deposits, and other payables ................       1,419,361          521,695
Minority interest in joint venture ...................         137,362          132,909
                                                         -------------    -------------

                                                            80,336,458       88,445,468
Partners' equity (deficiency)
   General Partner ...................................         (38,926)         (24,043)
   Limited partners (701,131.54 and 595,184.58
     units outstanding, $100 per unit original
     issue price in 2000 and 1999, respectively) .....      57,366,785       49,500,466
                                                         -------------    -------------

     Total partners' equity ..........................      57,327,859       49,476,423
                                                         -------------    -------------

Total liabilities and partners' equity ...............   $ 137,664,317    $ 137,921,891
                                                         =============    =============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


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

                      Consolidated Statement of Operations

                      For the Three Months Ended March 31,

                                   (unaudited)
<TABLE>

                                                                2000          1999
                                                                ----          ----

Revenues

<S>                                                          <C>          <C>
   Finance income ........................................   $2,056,335   $  900,192
   Rental Income .........................................    1,395,000         --
   Income from investment in joint venture ...............       70,104         --
   Interest income and other .............................      177,038       28,501
                                                             ----------   ----------

   Total revenues ........................................    3,698,477      928,693
                                                             ----------   ----------

Expenses

   Interest ..............................................    1,893,718      493,787
   Management fees - General Partner .....................      421,225      264,378
   Administrative expense
     reimbursements - General Partner ....................      169,412       93,031
   Depreciation ..........................................      641,086         --
   Amortization of initial direct costs ..................      300,277       54,724
   General and administrative ............................       91,950       11,082
   Minority interest expense in consolidated joint venture        4,453        5,824
                                                             ----------   ----------

   Total expenses ........................................    3,522,121      922,826
                                                             ----------   ----------

Net income ...............................................   $  176,356   $    5,867
                                                             ==========   ==========

Net income allocable to:
   Limited partners ......................................      174,592   $    5,808
   General Partner .......................................        1,764           59
                                                             ----------   ----------

                                                             $  176,356   $    5,867
                                                             ==========   ==========

Weighted average number of limited
   partnership units outstanding .........................      648,158      202,420
                                                             ==========   ==========

Net income per weighted average
   limited partnership unit ..............................   $      .27   $      .03
                                                             ==========   ==========

</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 Three Months Ended March 31, 2000 and
                        the Year Ended December 31, 1999

                                   (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, 1998                                                 $11,794,222  $    618  $11,794,840

Proceeds from issuance
   of limited partnership
   units (458,408 units)                                              45,840,825      -      45,840,825

Sales and offering expenses                                           (5,751,283)     -      (5,751,283)

Cash distributions to partners        $7.05          $3.70            (3,632,817)  (37,282)  (3,670,099)

Net income                                                             1,249,519    12,621    1,262,140
                                                                     -----------  --------  -----------

Balance at
   December 31, 1999                                                  49,500,466   (24,043)  49,476,423

Proceeds from issuance
   of limited partnership
   units (105,946.96 units)                                           10,594,696       -     10,594,696

Sales and
   offering expenses                                                  (1,218,390)      -     (1,218,390)

Cash distributions
   to partners                        $2.33          $ .27            (1,684,579)  (16,647)  (1,701,226)

Net income                                                               174,592     1,764      176,356
                                                                     -----------  --------  -----------

Balance at
   March 31, 2000                                                    $57,366,785  $(38,926) $57,327,859
                                                                     ===========  ========  ===========

</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 Three Months Ended March 31,
                                   (unaudited)
<TABLE>
                                                                         2000            1999
                                                                         ----            ----

Cash flows from operating activities:
<S>                                                                  <C>             <C>
   Net income ....................................................   $    176,356    $      5,867
                                                                     ------------    ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Finance income portion of receivables paid directly
        to lenders by lessees ....................................     (1,660,094)       (535,885)
      Interest expense on non-recourse financing paid
        directly by lessees ......................................      1,741,527         425,037
      Amortization of initial direct costs .......................        300,277          54,724
      Minority interest expense ..................................          4,453           5,824
      Income from investment in joint venture ....................        (70,104)           --
      Depreciation ...............................................        641,086            --
         Change in operating assets and liabilities:
         Collection of principal  - non-financed receivables .....        963,730        (184,349)
         Other assets ............................................        312,902         (16,224)
         Minority interest in joint venture ......................           --           (68,194)
         Security deposits, deferred credits and other payables ..        897,666         (89,622)
         Accounts payable to General Partner and affiliates, net .         77,518       1,748,934
         Other ...................................................     (1,364,785)           --
                                                                     ------------    ------------

           Total adjustments .....................................      1,844,176       1,340,245
                                                                     ------------    ------------

        Net cash provided by operating activities ................      2,020,532       1,346,112
                                                                     ------------    ------------

Cash flows from investing activities:
   Equipment and receivables purchased ...........................     (2,016,500)    (11,483,308)
   Investment in unguaranteed residual ...........................     (1,442,000)
   Initial direct costs ..........................................           --        (1,164,706)
                                                                     ------------    ------------

         Net cash used in investing activities ...................     (3,458,500)    (12,648,014)
                                                                     ------------    ------------

Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses      9,376,306      11,335,440
   Net proceeds received from non-recourse borrowings ............      4,546,230
   Payments of non-recourse debt .................................     (3,646,221)     (5,000,000)
   Cash distributions to partners ................................     (1,701,226)       (418,413)
                                                                     ------------    ------------

         Net cash provided by financing activities ...............      4,028,859      10,463,257
                                                                     ------------    ------------

Net increase (decrease) in cash ..................................      2,590,891        (838,645)

Cash at beginning of period ......................................      5,222,028       2,283,067
                                                                     ------------    ------------

Cash at end of period ............................................   $  7,812,919    $  1,444,422
                                                                     ============    ============
</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 three  months ended March 31, 2000 and 1999,  non-cash  activities
included the following:

                                              2000            1999
                                              ----            ----

Fair value of equipment and receivables
   purchased for debt and payables ....   $       --      $(27,340,236)
Non-recourse notes payable assumed in
   purchase price .....................           --        19,220,334
Accounts payable - equipment ..........           --         8,119,902

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............      7,183,953       7,279,005
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................     (7,183,953)     (7,279,005)
                                          ------------    ------------

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

      Interest  expense of  $1,893,718  and  $493,787 for the three months ended
March 31, 2000 and 1999 consisted of: interest expense on non-recourse financing
paid directly to lenders by lessees of  $1,741,527  and $425,037 and interest on
the recourse note payable of $152,191 and $68,750, respectively.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                                 March 31, 2000

                                   (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 generally accepted accounting
principles  have  been  condensed  or  omitted  pursuant  to such SEC  rules and
regulations.  Management believes that the disclosures made are adequate to make
the information  represented 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 1999
Annual Report on Form 10-K.

2.    Related Party Transactions

      Fees and other expenses paid or accrued by the  Partnership to the General
Partner or its  affiliates  for the three  months  ended March 31, 2000 and 1999
were as follows:

                                  2000         1999
                                  ----         ----

 Underwriting commissions      $  211,894   $  261,684     Charged to Equity
 Organization and offering        158,920      440,318     Charged to Equity
 Acquisition fees                 610,500    1,164,706     Capitalized
 Management fees                  421,225      264,378     Charged to Operations
 Administrative expense
   reimbursements                 169,412       93,031     Charged to Operations
                               ----------   ----------

 Total                         $1,571,951   $2,224,117
                               ==========   ==========

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


<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

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 March  31,  2000 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.

     Information  as  to  the  unaudited   financial  position  and  results  of
operations of the venture as of and for the period of  investment  through March
31, 2000 is summarized below:

                                                  March 31, 2000

      Assets                                      $   18,647,975
                                                  ==============

      Liabilities                                 $   11,650,322
                                                  ==============

      Equity                                      $    6,997,653
                                                  ==============

      Partnership's share of equity               $    3,059,232
                                                  ==============

      Net income                                  $      160,247
                                                  ==============

      Partnership's share of income               $       70,104
                                                  ==============

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.  The
Partnership,  Series C, L.P. Six and L.P. Seven  received a 98.5%,  .5%, .5% and
 .5% interest,  respectively,  in ICON BF. The Partnership's financial statements
include 100% of the assets and  liabilities  of ICON BF.  Series C, L.P. Six and
L.P. Seven's  investments in ICON BF have been reflected as "minority  interests
in joint venture."  Simultaneously  with the acquisition of the Portland General
Electric  lease by ICON BF, the rent in excess of the senior debt  payments  was
acquired by L.P.  Six for  $3,801,108.  No gain or loss was  recognized  on this
transaction.


<PAGE>


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

                                 March 31, 2000

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

     The  Partnership,  was  formed  on  July  9,  1997  as a  Delaware  limited
partnership.  The Partnership's maximum offering is $75,000,000. The Partnership
commenced  business  operations on its initial  closing date,  October 14, 1998,
with  the  admission  of  12,000  limited  partnership  units  at $100  per unit
representing  $1,200,000 of capital contributions.  Between October 15, 1998 and
December 31, 1999,  583,184.58 units were admitted  representing  $58,318,458 of
capital  contributions.  Between January 1, 2000 and March 31, 2000,  105,946.96
additional units were admitted representing $10,594,696 of capital contributions
bringing the total admission to 701,131.54 units totaling $70,113,154 in capital
contributions.

     The  Partnership's  portfolio  consisted of investments in finance  leases,
operating leases, unguaranteed residual values and a joint venture, representing
65%, 31%, 2% and 2% of total  investments at March 31, 2000,  respectively,  and
68%, 29%, 1% and 2% of total investments at March 31, 1999, respectively.

Results of Operations for the Three Months Ended March 31, 2000 and 1999

     For the  three  months  ended  March  31,  2000 the  Partnership  leased or
financed  additional  equipment and residual  interests  with an initial cost of
$3,458,500. For the three months ended March 31, 1999, the Partnership leased or
financed additional equipment with an initial cost of $6,889,069.

     Revenues  for the  three  months  ended  March  31,  2000  were  $3,698,477
representing  an  increase  of  $2,769,784.  The  increase  in revenue  resulted
primarily  from an  increase  in finance  income of  $1,156,143,  an increase in
rental  income of  $1,395,000,  an  increase  in  interest  income  and other of
$148,537 and an increase in income from  investment  in joint  venture  $70,104.
These  increases  resulted  overall  from the  Partnership  continuing  to raise
capital  during  1999 and 2000 and using the  funds to invest in  equipment  and
residuals   resulting  in  increases  in  the  Partnership's   lease  investment
portfolios  during the twelve month period of April 1999 through  March 2000 and
an  increase  in the average  cash  balances in the 2000 period  versus the 1999
period.

     Expenses  for the  three  months  ended  March  31,  2000  were  $3,522,121
representing  an  increase of  $2,599,295.  The  increase  in expenses  resulted
primarily from increases in interest expense of $1,399,931, depreciation expense
of $641,086,  amortization of initial direct costs of $245,553,  management fees
of $156,847  and general and  administrative  fees of $80,868.  The  increase in
interest expense is due to an increase in the average debt outstanding from 1999
to 2000.  The  increase  in all other  noted  expense  categories  is due to the
overall increases in the  Partnership's  lease investment  portfolios  resulting
from equipment acquisition activity during the twelve month period of April 1999
through  March  2000 and higher  levels of  operating  activity  during the 2000
period.

     Net income for the three  months ended March 31, 2000 and 1999 was $176,356
and  $5,867,   respectively.   The  net  income  per  weighted  average  limited
partnership  unit  outstanding  was $.27  and  $.03  for 2000 and 1999  periods,
respectively.



<PAGE>


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

Liquidity and Capital Resources

     The Partnership's primary sources of funds for the three months ended March
31,  2000 and 1999 were  capital  contributions,  net of offering  expenses,  of
$9,376,306  and  $11,335,440,  cash provided by  operations  of  $2,020,532  and
$1,346,112  and net  proceeds  received  from  non-recourse  borrowing of $0 and
$4,546,230, respectively. These funds were used to purchase or finance equipment
investments  to make payments on  borrowings  and fund cash  distributions.  The
Partnership   intends  to  continue  to   purchase   equipment   and  fund  cash
distributions  utilizing funds from capital contributions,  cash from operations
and additional borrowings.

     Cash distributions to limited partners for the three months ended March 31,
2000 and 1999,  which  were  paid  monthly,  totaled  $1,684,579  and  $414,229,
respectively  of which $174,592 and $5,808 was investment  income and $1,509,987
and $408,421 was a return of capital, respectively.

     As of March 31, 2000 there were no known  trends or  demands,  commitments,
events  or  uncertainties  which  are  likely  to have any  material  effect  on
liquidity.  As cash is realized  from the  continued  offering,  operations,  or
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.



<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
March 31, 2000



<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.




May 12, 2000                /s/ Thomas W. Martin
------------                ---------------------------------------------------
    Date                    Thomas W. Martin
                            Executive Vice President
                            (Principal financial and accounting officer
                            of the General Partner of the Registrant)