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

                                    FORM 10-K

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

For the fiscal year ended             December 31, 2003
                         -------------------------------------------------------

                                       or

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

Commission File Number                                        0-28136
                      ----------------------------------------------------------

                        ICON Cash Flow Partners L.P. Six
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                  Delaware                                     13-3723089
(State or other jurisdiction of                             (I.R.S. Employer
incorporation or organization)                           (Identification Number)

                  100 Fifth Avenue, 10th Floor  New York, New York       10011
--------------------------------------------------------------------------------
(Address of principal executive offices)                              (Zip Code)

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

Securities registered pursuant to Section 12(b) of the Act:     None

Securities  registered  pursuant to Section  12(g) of the Act:  Units of Limited
Partnership Interests

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 if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K is not contained  herein,  and will not be contained,  to the
best of Registrant's  knowledge,  in definitive proxy or information  statements
incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K. [X]

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

State the aggregate market value of the voting and non-voting common equity held
by non-affiliates  computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common  equity,  as of
the last day of the registrant's most recently  completed second fiscal quarter:
Not applicable.  There is no established market for units of limited partnership
interest in the registrant.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

                                TABLE OF CONTENTS

Item                                                                        Page
----                                                                        ----

PART I

1.   Business                                                                3-4

2.   Properties                                                                4

3.   Legal Proceedings                                                         4

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

PART II

5.   Market for the Registrant's Securities and Related
     Security Holder Matters                                                   4

6.   Selected Consolidated Financial Data                                      5

7.   General Partner's Discussion and Analysis of Financial
     Condition and Results of Operations                                    6-10

7A.  Qualitative and Quantitative Disclosures About Market Risk               10

8.   Consolidated Financial Statements                                     11-35

9.   Changes in and Disagreements with Accountants on
     Accounting and Financial Disclosure                                      36

9A.  Controls and Procedures                                                  36

PART III

10.  Directors and Executive Officers of the Registrant's
     General Partner                                                       36-37

11.  Executive Compensation                                                   37

12.  Security Ownership of Certain Beneficial Owners
     and Management                                                           37

13.  Certain Relationships and Related Transactions                           37


14.  Principal Accounting Fees and Services                                   37

PART IV

15.  Exhibits, Financial Statement Schedules and Reports on Form 8-K       38-39

SIGNATURES                                                                    40

Certifications                                                             41-44
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

PART I

Item 1.  Business
         --------

General Development of Business

     ICON Cash Flow Partners L.P. Six (the  "Partnership") was formed on July 8,
1993 as a Delaware  limited  partnership.  The  Partnership  commenced  business
operations on its initial  closing date,  March 31, 1994,  with the admission of
16,537.73 limited partnership units at $100 per unit representing  $1,653,773 of
capital  contributions.  Between  April 1, 1994 and  November 8, 1995 (the final
closing date),  367,319.39  additional  units were admitted,  bringing the total
admissions to 383,857.12 units aggregating $38,385,712 in capital contributions.
Between 1995 and 2003 the  Partnership  redeemed  6,098.65  limited  partnership
units leaving 377,758.47  limited  partnership units outstanding at December 31,
2003.

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

     The  Partnership's  reinvestment  period  ended  November  11, 2000 and the
Partnership immediately commenced its disposition period. During the disposition
period the  Partnership  has and will continue to distribute  substantially  all
distributable cash from operations and equipment sales to the partners and begin
the orderly  termination of its operations and affairs.  The Partnership has not
and will not invest in any additional finance or lease  transactions  during the
disposition  period.  During the disposition  period the Partnership  expects to
recover, at a minimum, the carrying value of its assets.

Segment Information

     The  Partnership has only one operating  segment:  the business of managing
equipment  subject to leases with companies that the Partnership  believes to be
creditworthy.

Narrative Description of Business

     The  Partnership is an equipment  leasing fund. The principal  objective of
the  Partnership is to obtain the maximum  economic  return from its investments
for the  benefit  of its  limited  partners.  To  achieve  this  objective,  the
Partnership has: (1) acquired a diversified portfolio of short-term,  high-yield
lease and financing  transactions,  (2) made monthly cash  distributions  to its
limited  partners from cash from  operations and cash from sales and disposition
of  equipment,   commencing  with  each  limited  partner's   admission  to  the
Partnership;   (3)  re-invested   substantially  all  undistributed   cash  from
operations  and cash from sales of equipment and financing  transactions  during
the reinvestment period; and (4) begun to sell the Partnership's investments and
distribute the cash from sales of such investments to its limited partners.

     The equipment leasing industry is highly competitive.  When seeking leasing
transactions for acquisition,  the Partnership  competed with leasing companies,
manufacturers that lease their products directly,  equipment brokers and dealers
and financial institutions,  including commercial banks and insurance companies.
Many  competitors  are larger than the  Partnership  and have greater  financial
resources. Because the reinvestment period of the Partnership has ended, it will
no longer be competing for  acquisitions.  However,  competition  and supply and
demand may affect the  Partnership's  ability to optimize value upon the sale of
its equipment.
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     The Partnership has no direct  employees.  The General Partner has full and
exclusive discretion in management and control of the Partnership.

Lease and Financing Transactions

     For the years ended  December 31, 2003 and 2002,  the  Partnership  did not
finance or purchase any new equipment.

     The lease of an aircraft to Aerovias de Mexico, S.A. de C.V. ("Aeromexico")
represents  more  than  10% of the  Partnership's  revenue  for the  year  ended
December 31, 2003.  The carrying value of the  Aeromexico  aircraft  represented
approximately 84% of the Partnership's assets at December 31, 2003.

Item 2.  Properties
         ----------

     The  Partnership  neither owns nor leases office space or equipment for the
purpose of managing its day-to-day affairs.

Item 3.  Legal Proceedings
         -----------------

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

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

     No matters were  submitted to a vote of security  holders during the fourth
quarter 2003.

PART II

     Item 5. Market for the Registrant's  Securities and Related Security Holder
Matters

     The Partnership's limited partnership interests are not publicly traded nor
is there currently a market for the Partnership's  limited partnership units. It
is unlikely that any such market will develop.

                                         Number of Equity Security Holders
         Title of Class                          as of February 29, 2004
         --------------                          -----------------------

         Limited Partners                                2,279
         General Partner                                     1

     The Partnership made  distributions on a monthly basis totaling  $2,417,343
and $2,462,627 for the years 2003 and 2002,  respectively.  For the three months
ended March 30, 2004, the Partnership has made  distributions of $361,395 to the
limited partners.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

Item 6.  Selected Consolidated Financial Data
         ------------------------------------



<TABLE>
<CAPTION>



                                                                  Year Ended December 31,
                                                                  -----------------------

                                             2003           2002           2001            2000           1999
                                             ----           ----           ----            ----           ----

<S>                                     <C>            <C>             <C>            <C>            <C>
Total revenues                          $   1,135,294  $    4,835,007  $   4,724,024  $   5,893,091  $   5,036,158
                                        =============  ==============  =============  =============  =============

Net (loss) income                       $  (3,109,672) $      114,894  $    (348,138) $   2,289,451  $   1,221,020
                                        =============  ==============  =============  =============  =============

Net (loss) income allocable to
   limited partners                     $  (3,078,575) $      113,745  $    (344,657) $   2,266,556  $   1,208,810
                                        =============  ==============  =============  =============  =============

Net (loss) income allocable
   to General Partner                   $     (31,097) $        1,149  $      (3,481) $      22,895  $      12,210
                                        =============  ==============  =============  =============  =============

Weighted average number of limited
   partnership units outstanding              377,790         378,278        378,288  $     378,383        379,187
                                         =============  ==============  =============  =============  =============


Net (loss) income per weighted
   average limited partnership unit     $      (8.15)  $         .30   $        (.91) $        5.99  $       3.19
                                        =============  ==============  =============  =============  =============


Distributions to limited partners       $   2,417,343  $    2,462,627  $   3,488,143  $   3,858,906  $   4,075,766
                                        =============  ==============  =============  =============  =============


Distribution per weighted average
   limited partnership unit             $       6.40   $        6.51   $        9.22  $       10.20  $      10.75
                                        =============  ==============  =============  =============  =============


Distributions to General Partner        $      24,418  $       24,875  $      35,204  $      38,995  $      41,178
                                        =============  ==============  =============  =============  =============

</TABLE>
<TABLE>

<CAPTION>


                                                                      December 31,
                                                                      ------------
                                      2003              2002             2001           2000             1999
                                      ----              ----             ----           ----             ----

<S>                            <C>               <C>              <C>               <C>            <C>
Total assets                   $     11,534,680  $    17,096,062  $     26,589,619  $  36,337,813  $  38,616,693
                               ================  ===============  ================  =============  =============

Notes Payable                  $      9,043,249  $     9,190,418  $     15,596,106  $  21,194,679  $   20,780,931
                               ================  ===============  ================  =============  =============

Partners' Equity               $      1,536,564  $     7,089,371  $      9,463,279  $  13,334,764  $  14,951,046
                               ================  ===============  ================  =============  =============

</TABLE>


     For the year 2003, the  Partnership  disposed of most of its equipment that
was subject to operating leases. This resulted in a decrease in rental income of
approximately  $2  million  and a  decrease  in gain on  sales of  equipment  of
approximately $1.4 million.

     The  selected  financial  data  should  be read  in  conjunction  with  the
consolidated  financial  statements and related notes included in Item 8 of this
report.



                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     Item 7. General  Partner's  Discussion and Analysis of Financial  Condition
and Results of Operations

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

     Overview - The results of operations  for the year ended  December 31, 2003
reflect the risk factors  outlined in the  Partnership's  prospectus.  Such risk
factors  include,  but are not  limited  to,  the  decline  in the  value of the
Partnership's equipment, no guarantee of profitability,  the potential of lessee
default,  and economic  factors such as prevailing  interest  rates.  These risk
factors  affect  the  Partnership's  ability  to  realize  income,  in that they
increase  the  Partnership's   expenses  by  way  of  additional   depreciation,
impairment  loss, and provision for bad debts.  In addition,  as the Partnership
liquidates its portfolio and leases expire, the cash flow will decrease.

     Under  the  Operating  Agreement  of  the  Partnership,  the  term  of  the
Partnership is limited to the life-span of the leases remaining in the portfolio
during the liquidation  period.  Therefore,  as the leases mature,  the expected
revenue from the portfolio will decline.  However,  the Partnership's  expenses,
while declining  during the liquidation  period will increase as a percentage of
lease  revenue  as  certain   expenses  are  fixed;   thereby   decreasing   the
partnership's cash flow.

     As the Partnership is currently  operating in its liquidation  period,  the
General  Partner  diligently  monitors the  portfolio  for any trends that would
affect equipment values.

     The Partnership - The Partnership's portfolio consisted of a net investment
in finance leases,  operating leases,  and equity  investments in unconsolidated
joint ventures representing 8%, 87%, and 5% of total investments at December 31,
2003,  respectively,  and 9%, 85%, and 6% of total  investments  at December 31,
2002,  respectively.  The  Partnership  did  not  finance  or  purchase  any new
equipment in 2003, 2002 and 2001.

Results of Operations
---------------------

Years ended December 31, 2003 and 2002

     Revenues for the year ended December 31, 2003 were $1,135,294  representing
a decrease of $3,699,713 or 76.5% from 2002.  The decrease in revenues  resulted
primarily  from a decrease in rental income of  $2,016,859.  This was due to the
expiration of operating leases (and subsequent sale of underlying  equipment) as
well as the extension  agreement for the Aeromexico lease. In addition,  finance
income  decreased  by $403,890  due to the  reduction in the average size of the
finance  lease  portfolio.  Gains  on  sales  of  equipment  also  decreased  by
$1,416,923 to a net loss of $263,552 and income from

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 30, 2003

investments in unconsolidated  joint ventures decreased by $213,355 to a loss of
$74,009.  These  decreases  were  partially  offset by other income of $353,019.
Other  income  includes a one-time  adjustment  based on a revised  estimate  of
residual  notes  outstanding  and loss  recoveries on a lease to Raymond  Access
Limited which was terminated in December 2002.

     Expenses for the year ended 2003 were  $4,244,966,  representing a decrease
of $475,147 or 10.0% from 2002.  The  decrease in  expenses  was  partially  the
result of a reduction in depreciation expense of $643,793.  Depreciation expense
decreased  due to the  expiration  of  operating  leases and sale of  underlying
equipment. In addition, interest expense decreased by $499,666, resulting from a
reduction  in the  average  debt  outstanding  from  2002 to 2003.  General  and
administrative  expenses also  decreased by $279,524 due mainly to a decrease in
professional  fees.  Management fees - general partner decreased by $213,295 and
administrative  expense  reimbursements - general partner decreased by $102,426,
both as a result of the reduction in the average size of the Partnership's lease
portfolio.  In addition, the provision for bad debts was reduced by $204,018. As
a result of an analysis of  delinquencies,  an  assessment  of overall  risk and
review of historical  loss  experience,  the  allowance  was adjusted  downward.
Offsetting  these decreases was a charge of $1,500,000 for an impairment loss on
the Aeromexico aircraft.

     Net  (loss)  income  for the years  ended  December  31,  2003 and 2002 was
$(3,109,672)  and  $114,894,  respectively.  The net (loss)  income per weighted
average limited  partnership  unit outstanding was $(8.15) and $.30 for 2003 and
2002, respectively.

Years ended December 31, 2002 and 2001

     Revenues for the year ended December 31, 2002 were $4,835,007, representing
an increase of $110,983  or 2.3% from 2001.  The  increase in revenues  resulted
primarily from an increase in income from equity  investments in  unconsolidated
joint ventures of $1,617,848. This was the result of reversals of provisions for
bad debts recorded by one of the underlying joint ventures,  1997-A, of $268,834
in 2002 versus a provision for bad debts for 1997-A and another underlying joint
venture,  1997-B,  of $1,825,000 and  $2,162,304,  respectively,  in 2001.  This
increase  to revenue  was  partially  offset by a decrease  in rental  income of
$992,897.  The  decrease  was due to the  expiration  of  operating  leases (and
subsequent sale of underlying equipment). Finance lease income also decreased by
$381,546  due  primarily to the  continued  collection  of rentals  reducing the
investment in financing leases, on which finance lease income is based.

     Expenses for the year ended December 31, 2002 were $4,720,113, representing
a decline of  $352,049  or 6.9% from 2001.  The  decline  in  expenses  resulted
primarily  from a decrease  in interest  expense of  $426,130.  The  decrease in
interest  expense resulted from a reduction in the average debt outstanding from
2001  to  2002.   Additionally,   management  fees  decreased  by  $161,596  and
administrative expense  reimbursements  decreased by $97,886. Both were a result
of the  reduction  in the average  size of the finance  lease  portfolio.  These
decreases  were  partially  offset by an increase in general and  administrative
expenses of $237,913,  brought on by an increase in professional  fees. As well,
depreciation  expense  increased by $116,593.  This increase was the result of a
change  (reduction)  in the estimate of the residual value of an aircraft in the
fourth quarter of 2001.


<PAGE>



                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     Net  income  (loss)  for the years  ended  December  31,  2002 and 2001 was
$114,894  and  $(348,138),  respectively.  The net income  (loss)  per  weighted
average limited  partnership  unit  outstanding was $.30 and $(.91) for 2002 and
2001, respectively.

Liquidity and Capital Resources

     The  Partnership's  primary sources of funds in 2003 were net cash provided
by  operating  activities  of  $950,115,  proceeds  from sales of  equipment  of
$953,841  and  distributions  received  from  unconsolidated  joint  ventures of
$379,779. These funds were used to pay operating expenses and cash distributions
to partners.  The Partnership  made  distributions  to limited  partners for the
years ended  December  31, 2003,  2002 and 2001 of  $2,417,343,  $2,462,627  and
$3,488,143, respectively.

     The Partnership's non-recourse debt balance of $9,043,249, which is secured
by the aircraft on lease to  Aeromexico,  matured in January 2004.  Although the
maturity date has passed,  the Partnership has been  negotiating with the lender
to extend  the  maturity  date to that of the lease  expiration  date of January
2005.

     The Partnership has the following contractual obligation as of December 31,
2003. This obligation arises from the acquisition of equipment subject to lease.
Rental  payments from the leases  associated with this equipment are assigned to
paydown such obligation.




                                                Payments Due By Period
                                                       1-2 years
                                                       ---------

   Long-term obligation (notes payable)              $  9,043,249

     See Note 6 to the consolidated  financial statements,  as set forth in Part
II, Item 8, for information regarding non-recourse debt.

     The  Partnership's  reinvestment  period  ended  November  11, 2000 and the
disposition period began on November 12, 2000. During the disposition period the
Partnership has and will continue to distribute  substantially all distributable
cash from  operations and equipment  sales to the partners and begin the orderly
termination of its operations and affairs.  The Partnership has not and will not
invest in any additional  finance or lease  transactions  during the disposition
period. As a result of the Partnership's  entering into the disposition  period,
future monthly  distributions are expected to fluctuate  depending on the amount
of asset sale and re-lease proceeds generated during the period.

     As of December 31, 2003 there were no known trends or demands, commitments,
events or  uncertainties  apart from those  mentioned  above which are likely to
have any material  effect on liquidity.  As cash is realized from operations and
additional  borrowings,  the  Partnership  will  continue to invest in equipment
leases and financings where it deems it to be prudent while retaining sufficient
cash to meet its reserve requirements and recurring obligations.

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


<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

Significant Accounting Policies

     The policies  discussed  below are considered by the General  Partner to be
critical  to  an  understanding  of  the  Partnership's  consolidated  financial
statements because their application places the most significant  demands on the
General  Partner's  judgments,  with  financial  reporting  results  relying  on
estimation about the effect of matters that are inherently  uncertain.  Specific
risks for these  critical  accounting  policies are  described in the  following
paragraphs.  For all of these policies, the General Partner cautions that future
events rarely  develop  exactly as forecast,  and the best  estimates  routinely
require adjustment.

     Use of Estimates - The  preparation  of financial  statements in conformity
with generally  accepted  accounting  principles in the United States of America
requires  management to make estimates and assumptions  that affect the reported
amounts of assets and  liabilities at the dates of the financial  statements and
revenues  and  expenses  during the  reporting  periods.  Significant  estimates
primarily include the allowance for doubtful accounts and unguaranteed  residual
values.  In addition,  management is required to disclose  contingent assets and
contingent liabilities. Actual results could differ from those estimates.

     Leases  and  Revenue  Recognition  - The  Partnership  accounts  for  owned
equipment  leased to third parties as finance leases,  or operating  leases,  as
appropriate.  Initial  direct costs are  capitalized  and are amortized over the
terms of the related leases using the interest or straight-line methods.

     For finance leases, the Partnership records, at the inception of the lease,
the total minimum lease payments receivable, the estimated unguaranteed residual
values,  the initial direct costs related to the leases and the related unearned
income. Unearned income represents the difference between the sum of the minimum
lease payments  receivable  plus the estimated  unguaranteed  residual minus the
cost of the leased  equipment.  Unearned  income is recognized as finance income
over the terms of the related leases using the interest method.

     For  operating  leases,  equipment  is  recorded  and  depreciated  on  the
straight-line  method  over the lease term to its  estimated  residual  value at
lease termination and is subject to the Partnership's  impairment review policy.
Related lease rentals are  recognized on the straight line method over the lease
terms. Billed and uncollected  operating lease receivables are included in other
assets.

     Credit  Risk  -  Financial   instruments  that   potentially   subject  the
Partnership to  concentrations of credit risk include cash and cash equivalents,
direct finance lease receivables and accounts receivable. The Partnership places
its cash deposits and temporary cash investments with creditworthy, high quality
financial  institutions.  The  concentration of such deposits and temporary cash
investments  is not  deemed to  create a  significant  risk to the  Partnership.
Accounts  receivable  represent amounts due from lessees in various  industries,
related to equipment on operating and direct financing leases.

     The  Partnership  records a provision for doubtful  accounts to provide for
estimated credit losses in its portfolio. The allowance for doubtful accounts is
based on an analysis of delinquency,  an assessment of overall risk and a review
of historical loss experience. The Partnership's write-off policy is based on an
analysis  of  the  aging  of  the  Partnership's  portfolio,  a  review  of  the
non-performing  receivables  and leases,  and prior  collection  experience.  An
account is fully  reserved for or written-off  when the analysis  indicates that
the probability of collection of the account is remote.


<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     Impairment  - Residual  values of the  Partnership's  asset  portfolio  are
periodically  reviewed to determine  whether events or changes in  circumstances
indicate that the carrying value of an asset may not be recoverable.  The events
or changes in circumstances  which generally indicate that the residual value of
an asset may be  impaired  are (i) the  estimated  fair value of the  underlying
equipment is less than the  Partnership's  carrying  value or (ii) the lessee is
experiencing  financial  difficulties  and it does not  appear  likely  that the
estimated  proceeds from  disposition of the asset will be sufficient to satisfy
the  remaining  obligation  to the  non-recourse  lender  and the  Partnership's
residual  position.  Generally in the latter  situation,  the residual  position
relates to equipment subject to third party non-recourse notes payable where the
lessee remits their rental  payments  directly to the lender and the Partnership
does not recover its residual until the  non-recourse  note obligation is repaid
in full.

     An  impairment  loss is  measured  and  recognized  only  if the  estimated
undiscounted  future cash flows of the asset are less than their net book value.
The  estimated  undiscounted  future  cash  flows  are the sum of the  estimated
residual  value of the asset at the end of the asset's  expected  holding period
and estimates of undiscounted  future rents.  The residual value assumes,  among
other things,  that the asset is utilized normally in an open,  unrestricted and
stable market.  Short-term  fluctuations in the market place are disregarded and
it is assumed  that  there is no  necessity  either to dispose of a  significant
number of the assets  simultaneously,  if held in quantity, or to dispose of the
asset quickly.  Impairment is measured as the difference  between the fair value
of the assets and its carrying value on the measurement date.

Recent Accounting Pronouncements

     In April 2003, the FASB issued SFAS No. 149,  Amendment of Statement 133 on
Derivative Instruments and Hedging Activities. SFAS No. 149 amends and clarifies
accounting for derivative instruments,  including certain derivative instruments
embedded in other contracts,  and for hedging activities under SFAS No. 133. The
Statement  requires that contracts with comparable  characteristics be accounted
for  similarly and clarifies  when a derivative  contains a financing  component
that warrants special  reporting in the statement of cash flows. SFAS No. 149 is
effective for contracts  entered into or modified after June 30, 2003, except in
certain circumstances,  and for hedging relationships  designated after June 30,
2003.  The  adoption  of this  standard  did not have a  material  effect on the
Partnership's financial position or results of operations.

     In May 2003, the FASB issued SFAS No. 150, Accounting for Certain Financial
Instruments with  Characteristics of both Liabilities and Equity. This Statement
establishes  standards  for  how  an  issuer  classifies  and  measures  in  its
statements   of  financial   position   certain   financial   instruments   with
characteristics  of both  liabilities  and equity.  It  requires  that an issuer
classify a financial  instrument  that is within its scope as a liability (or an
asset in some  circumstances)  because  that  financial  instrument  embodies an
obligation of the issuer. This Statement is effective for financial  instruments
entered into or modified  after May 31, 2003,  and otherwise is effective at the
beginning of the first interim period beginning after June 15, 2003,  except for
mandatorily   redeemable  financial  instruments  of  nonpublic  entities.   For
nonpublic  entities,  the effective  date of the provisions of SFAS No. 150 that
relate to mandatorily  redeemable financial  instruments has been deferred until
fiscal years that begin after  December 31, 2003.  The adoption of this standard
is not  expected  to  have a  material  effect  on the  Partnership's  financial
position  or results of  operations.

     In January 2003, the FASB issued FIN 46, Consolidation of Variable Interest
Entities,  an  Interpretation of ARB No. 51. In December 2003, the FASB issued a
revision to FIN 46, or Revised Interpretation, to clarify some of the provisions
of FIN 46. FIN 46  provides  guidance  on how to  identify  a variable  interest
entity,  or VIE, and  determine  when the assets,  liabilities,  non-controlling
interests,   and  results  of  operations  of  a  VIE  must  be  included  in  a
partnership's  consolidated  financial  statements.  A  partnership  that  holds
variable  interests  in an entity is required to  consolidate  the entity if the


<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

partnership's  interest  in the VIE is such that the  partnership  will absorb a
majority of the VIE's expected  losses and/or receive a majority of the entity's
expected  residual  returns,  if any. VIEs created  after January 31, 2003,  but
prior to January 1, 2004,  may be  accounted  for either  based on the  original
interpretation   or  the   Revised   Interpretations.   However,   the   Revised
Interpretations  must be applied no later than the first  quarter of fiscal year
2004. VIEs created after January 1, 2004 must be accounted for under the Revised
Interpretations.  There  has  been  no  material  impact  to  the  Partnership's
financial  statements  and there is no expected  impact from the adoption of the
deferred provisions in the first quarter of fiscal year 2004.

     The Partnership  does not believe that any other recently  issued,  but not
yet  effective,  accounting  standards  will  have  a  material  effect  on  the
Partnership's financial position or results of operations.

Item 7A.  Qualitative and Quantitative Disclosures About Market Risk
          ----------------------------------------------------------

     The  Partnership is exposed to certain market risks,  primarily  changes in
interest  rates  and  the  demand  for  equipment  and  residuals  owned  by the
Partnership  and its  investees.  Except as  discussed  below,  the  Partnership
believes  its  exposure  to other  market  risks are  insignificant  to both its
financial position and results of operations.

     The  Partnership  manages its interest  rate risk by  obtaining  fixed rate
debt. The fixed rate debt service  obligation  streams are generally  matched by
fixed  rate  lease  receivable  streams  generated  by the  Partnership's  lease
investments.

     The  Partnership  manages its  exposure to equipment  and residual  risk by
monitoring the equipment leasing market and maximizing the re-marketing proceeds
received.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

Item 8.  Consolidated Financial Statements
         ---------------------------------

                   Index to Consolidated Financial Statements

                                                                     Page Number
                                                                     -----------

Independent Auditors' Reports                                           13-14

Consolidated Balance Sheets as of December 31, 2003 and 2002               15

Consolidated Statements of Operations for the Years Ended
  December 31, 2003, 2002 and 2001                                         16

Consolidated Statement of Changes in Partners' Equity for the Years Ended
  December 31, 2001, 2002 and 2003                                         17

Consolidated Statements of Cash Flows for the Years Ended
  December 31, 2003, 2002 and 2001                                      18-20

Notes to Consolidated Financial Statements                              21-32

<PAGE>









                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                        Consolidated Financial Statements

                                December 31, 2003

                   (With Independent Auditors' Report Thereon)


<PAGE>










The Partners
ICON Cash Flow Partners L.P. Six

                          INDEPENDENT AUDITOR'S REPORT
                          ----------------------------


We have audited the accompanying  consolidated  balance sheets of ICON Cash Flow
Partners  L.P.  Six (a Delaware  limited  partnership)  and  subsidiaries  as of
December  31,  2003  and  2002  and  the  related  consolidated   statements  of
operations, changes in partners' equity and cash flows for each of the two years
in the period ended December 31, 2003. These consolidated  financial  statements
are the responsibility of the Partnership's management. Our responsibility is to
express an  opinion  on these  consolidated  financial  statements  based on our
audits.

We conducted our audits in accordance with auditing standards generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

In our opinion, the consolidated  financial statements referred to above present
fairly,  in all  material  respects,  the  financial  position of ICON Cash Flow
Partners  L.P.  Six and  subsidiaries  as of December  31, 2003 and 2002 and the
results  of their  operations  and their cash flows for each of the two years in
the period ended  December 31, 2003 in  conformity  with  accounting  principles
generally accepted in the United States of America.

As discussed in Note 1, the Partnership's reinvestment period ended November 11,
2000 and its disposition  period  commenced.  During the disposition  period the
Partnership will distribute substantially all distributable cash from operations
and  equipment  sales to the partners and begin the orderly  termination  of its
operations and affairs.



/s/ Hays & Company LLP


March 19, 2004
New York, New York

<PAGE>



                          Independent Auditors' Report
                          ----------------------------

The Partners
ICON Cash Flow Partners L.P. Six:

We  have  audited  the  accompanying   consolidated  statements  of  operations,
partners' equity, and cash flows of ICON Cash Flow Partners L.P. Six (a Delaware
limited  partnership) for the year ended December 31, 2001.  These  consolidated
financial statements are the responsibility of the Partnership's management. Our
responsibility  is  to  express  an  opinion  on  these  consolidated  financial
statements based on our audit.

We conducted our audit in accordance with auditing standards  generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audit  provides  a
reasonable basis for our opinion.

In our opinion, the consolidated  financial statements referred to above present
fairly,  in all  material  respects the results of the  operations  and the cash
flows of ICON Cash Flow Partners L.P. Six for the year ended  December 31, 2001,
in conformity with accounting principles generally accepted in the United States
of America.

/s/KPMG LLP

April 15, 2002

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                           Consolidated Balance Sheets

                           December 31, 2003 and 2002

<TABLE>
<CAPTION>

                                                                   2003                2002




       Assets

<S>                                                           <C>                 <C>
Cash and cash equivalents                                     $        44,339     $      203,739
                                                              ---------------     --------------

Investment in finance leases
   Minimum rents receivable                                           383,486            755,103
   Estimated unguaranteed residual values                             649,909          1,105,178
   Initial direct costs, net                                           -                     706
   Unearned income                                                     (9,700)           (26,665)
   Allowance for doubtful accounts                                    (93,679)          (293,679)
                                                              ---------------     --------------
                                                                      930,016          1,540,643
                                                              ---------------     --------------

Investment in operating leases
   Equipment at cost                                               17,886,854         21,965,262
   Accumulated depreciation                                        (8,049,110)        (7,876,081)
                                                              ---------------     --------------
                                                                    9,837,744         14,089,181
                                                              ---------------     --------------

Investments in unconsolidated joint ventures                          595,464          1,019,138
                                                              ---------------     --------------

Other assets, net                                                     127,117            243,361
                                                              ---------------     --------------

Total assets                                                  $    11,534,680     $   17,096,062
                                                              ===============     ==============

       Liabilities and Partners' Equity

Note payable - non-recourse                                   $     9,043,249     $    9,190,418
Security deposits and deferred credits                                161,243            440,818
Accounts payable and accrued expenses                                 242,988            299,706
Due to affiliates                                                     513,757              7,138
Minority interest in consolidated joint venture                        36,879             68,611
                                                             ----------------     --------------

Total liabilities                                                   9,998,116         10,006,691
                                                             ----------------     --------------

Commitments and Contingencies

Partners' equity (deficiency)
   General Partner                                                   (312,319)          (256,804)
   Limited partners (377,758 and 378,258 units outstanding,
     $100 per unit original issue price)                            1,848,883          7,346,175
                                                              ---------------     --------------

Total partners' equity                                              1,536,564          7,089,371
                                                              ---------------     --------------

Total liabilities and partners' equity                        $    11,534,680     $   17,096,062
                                                              ===============     ==============

</TABLE>



See accompanying notes to consolidated financial statements.
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                      Consolidated Statements of Operations

              For the Years Ended December 31, 2003, 2002 and 2001

<TABLE>
<CAPTION>



                                                      2003            2002             2001
                                                      ----            ----             ----

<S>                                               <C>              <C>             <C>
Revenues

   Rental income                                  $    1,076,686   $   3,093,545   $   4,086,442
   Finance income                                         43,095         446,985         828,531
   Net (loss)  gains on sales of equipment              (263,552)      1,153,371       1,269,006
  (Loss)  income  from investments
     in unconsolidated joint ventures                    (74,009)        139,346      (1,478,502)
   Interest income                                            55           1,760          18,547
   Other income                                          353,019             -               -
                                                  --------------   -------------   -------------

   Total revenues                                      1,135,294       4,835,007       4,724,024
                                                  --------------   -------------   -------------

Expenses
   Depreciation                                        1,430,010       2,073,803       1,957,210
   Impairment loss                                     1,500,000             -              -
   Interest                                            1,105,218       1,604,884       2,031,014
   General and administrative                            298,305         577,829         339,916
   Management fees - General Partner                     106,843         320,138         481,734
   Administrative expense reimbursements
     - General Partner                                    39,635         142,061         239,947
   Amortization of initial direct costs                      706           4,857          16,669
   Reversal of provision for bad debts                  (204,018)            -              -
   Minority interest (income) expense in
     consolidated joint venture                          (31,733)         (3,459)          5,672
                                                  --------------   -------------   -------------

   Total expenses                                      4,244,966       4,720,113       5,072,162
                                                  --------------   -------------   -------------

Net (loss) income                                 $   (3,109,672)  $     114,894   $    (348,138)
                                                  ==============   =============   =============

Net (loss) income allocable to:
   Limited partners                               $   (3,078,575)  $     113,745   $    (344,657)
   General Partner                                       (31,097)          1,149          (3,481)
                                                  --------------   -------------   -------------

                                                  $   (3,109,672)  $     114,894   $    (348,138)
                                                  ==============   =============   =============

Weighted average number of limited
   partnership units outstanding                         377,790         378,278         378,288
                                                  ==============   =============   =============

Net (loss) income per weighted average
   limited partnership unit                       $       (8.15)   $         .30   $        (.91)
                                                  =============    =============   =============

</TABLE>




See accompanying notes to consolidated financial statements.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

              Consolidated Statement of Changes in Partners' Equity

              For the Years Ended December 31, 2001, 2002 and 2003


<TABLE>
<CAPTION>


                            Limited Partner Distributions
                            -----------------------------

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



<S>                                     <C>          <C>         <C>               <C>             <C>
Balance at
   January 1, 2001                                               $    13,529,157   $    (194,393)  $    13,334,764

Cash distributions
   to partners                          $  9.22      $  -             (3,488,143)        (35,204)       (3,523,347)

Net loss                                                                (344,657)         (3,481)         (348,138)
                                                                 ---------------   -------------   ---------------

Balance at
   December 31, 2001                                                   9,696,357        (233,078)        9,463,279

Cash distributions
   to partners                          $  6.21      $    .30         (2,462,627)        (24,875)       (2,487,502)

Limited partnership units
   redeemed (30 units)                                                    (1,300)            -              (1,300)

Net income                                                               113,745           1,149           114,894
                                                                 ---------------   -------------    --------------

Balance at
   December 31, 2002                                                   7,346,175        (256,804)        7,089,371

Cash distributions
   to partners                          $  6.40      $   -            (2,417,343)        (24,418)       (2,441,761)

Limited partnership units
   redeemed (500 units)                                                   (1,374)             -             (1,374)

Net loss                                                              (3,078,575)        (31,097)       (3,109,672)
                                                                 ---------------   -------------   ---------------

Balance at
   December 31, 2003                                             $     1,848,883   $    (312,319)  $     1,536,564
                                                                 ===============   =============   ===============

</TABLE>



See accompanying notes to consolidated financial statements.
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                      Consolidated Statements of Cash Flows

              For the Years Ended December 31, 2003, 2002 and 2001



<TABLE>
<CAPTION>

                                                                      2003             2002             2001
                                                                      ----             ----             ----

<S>                                                             <C>               <C>              <C>
Cash flows from operating activities:
   Net (loss) income                                            $  (3,109,672)    $      114,894   $    (348,138)
                                                                -------------     --------------   -------------
   Adjustments to reconcile net (loss) income to
     net cash provided by (used in) operating activities:
     Depreciation                                                   1,430,010          2,073,803       1,957,210
     Impairment loss                                                1,500,000               -             -
     Reversal of provision for bad debts                             (204,018)              -             -
     Rental income - paid directly to lenders by lessees             (900,000)        (2,914,890)     (3,993,234)
     Finance income portion of receivables paid directly
       to lenders by lessees                                                 -           (402,157)       (599,313)
     Amortization of initial direct costs and loan fees                 46,507            134,001         145,813
     Net loss (gains) on sales of equipment                            263,552         (1,153,371)     (1,269,006)
     Loss (income) from investments in unconsolidated
       joint ventures                                                  74,009           (139,346)      1,478,502
     Interest expense on non-recourse financing
       paid directly to lenders by lessees                          1,059,417          1,475,740       1,901,870
     Minority interest (income) expense in consolidated
       joint venture                                                  (31,733)            (3,459)          5,672
     Changes in operating assets and liabilities:
       Collection of principal - non-financed receivables             360,299            258,437       1,448,705
       Other assets                                                   123,332            126,476         304,498
       Security deposits and deferred credits                        (193,016)            47,265        (441,195)
       Accounts payable and accrued expenses                           (3,211)           (41,122)         62,575
       Due to affiliates                                              506,619            (87,674)         94,812
       Other                                                           28,020                489            -
                                                                -------------     --------------   -------------

         Total adjustments                                          4,059,787           (625,808)      1,096,909
                                                                -------------     --------------   -------------

Net cash provided by (used in) operating activities                   950,115           (510,914)        748,771
                                                                -------------     --------------   -------------

Cash flows from investing activities:
   Proceeds from sales of equipment                                   953,841          2,309,673       3,121,860
   Distributions received from
     unconsolidated joint ventures                                    379,779            508,966         211,516
   Investments in unconsolidated joint ventures                        -                     -              (283)
                                                                -------------     --------------   -------------

Net cash provided by investing activities                           1,333,620          2,818,639       3,333,093
                                                                -------------     --------------   -------------

</TABLE>



                                                        (continued on next page)
<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

               Consolidated Statements of Cash Flows - (continued)

              For the Years Ended December 31, 2003, 2002 and 2001


<TABLE>
<CAPTION>

                                                        2003             2002             2001
                                                        ----             ----             ----

<S>                                                  <C>                <C>             <C>
Cash flows from financing activities:
   Cash distributions to partners                    (2,441,761)        (2,487,502)     (3,523,347)
   Principal payment on notes payable - non-recourse       -              -             (1,012,598)
   Redemption of limited partnership units               (1,374)            (1,300)            -
                                                  -------------     --------------   -------------

Net cash used in financing activities                (2,443,135)        (2,488,802)     (4,535,945)
                                                  -------------     --------------   -------------

Net decrease in cash and cash equivalents              (159,400)          (181,077)       (454,081)

Cash and cash equivalents at beginning of year          203,739            384,816         838,897
                                                  -------------     --------------   -------------

Cash and cash equivalents at end of year          $      44,339     $      203,739   $     384,816
                                                  =============     ==============   =============

</TABLE>



Supplemental Disclosures of Cash Flow Information

     For the years ended December 31, 2003, 2002 and 2001,  non-cash  activities
included the following:


<TABLE>
<CAPTION>

                                                                2003                 2002               2001
                                                                ----                 ----               ----


<S>                                                        <C>                <C>                 <C>
Principal and interest on direct finance receivables
  paid directly to lenders by lessees                      $       306,586    $      4,966,538    $      2,494,611
Rental income paid directly to lenders by lessees                  900,000           2,914,890           3,993,234
Principal and interest on non-recourse financing
  paid directly to lenders by lessees                           (1,206,586)         (7,881,428)         (6,487,845)
                                                           ---------------    ----------------    ----------------

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


Interest expense:
   Interest paid directly to lenders
    by lessees                                             $     1,059,417    $      1,475,740    $      1,901,870
   Other interest paid                                              45,801             129,144             129,144
                                                           ---------------    ----------------    ----------------

Total interest expense                                     $     1,105,218    $      1,604,884    $      2,031,014
                                                           ===============    ================    ================

</TABLE>





See accompanying notes to consolidated financial statements.
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                   Notes to Consolidated Financial Statements

              For the Years Ended December 31, 2003, 2002 and 2001

1.   Organization

     ICON Cash Flow Partners L.P. Six (the  "Partnership") was formed on July 8,
1993 as a Delaware limited partnership with an initial  capitalization of $2,000
by the General Partner. It was formed to acquire various types of equipment,  to
lease such  equipment to third  parties and, to a lesser  degree,  to enter into
secured financing transactions. The Partnership commenced business operations on
its initial  closing  date,  March 31,  1994,  with the  admission  of 16,537.73
limited  partnership units at $100 per unit  representing  $1,653,773 of capital
contributions.  Between  April 1, 1994 and  November 8, 1995 (the final  closing
date), 367,319.39 additional units were admitted,  bringing the total admissions
to 383,857.12 units aggregating  $38,385,712 in capital  contributions.  Between
1995  and 2003 the  Partnership  redeemed  6,098.65  limited  partnership  units
resulting in 377,758.47  limited  partnership  units outstanding at December 31,
2003.

     The  Partnership's  reinvestment  period  ended  November  11, 2000 and the
Partnership  commenced its disposition period. During the disposition period the
Partnership will distribute substantially all distributable cash from operations
and equipment sales to the partners and continue the orderly  termination of its
operations  and  affairs.  The  Partnership  will not  invest in any  additional
finance or lease transactions during the disposition period.

     The  Partnership  is  an  equipment  leasing  income  fund.  The  principal
investment objective of the Partnership is to obtain the maximum economic return
from its investments for the benefit of its partners.  To achieve this objective
the  Partnership  has:  (1)  acquired  a  diversified  portfolio  of leases  and
financing  transactions;  (2) made  monthly  cash  distributions  to its limited
partners  commencing with each limited  partner's  admission to the Partnership,
(3) re-invested  substantially all  undistributed  cash from operations and cash
from sales of  equipment  and  financing  transactions  during the  reinvestment
period;  and (4)  commenced  the  disposition  period  and  begun  to  sell  the
Partnership's investments and distribute the cash from sales of such investments
to its partners.

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

     Profits,  losses, cash distributions and disposition proceeds are allocated
99% to the limited  partners  and 1% to the General  Partner  until each limited
partner has received cash distributions and disposition  proceeds  sufficient to
reduce  its  adjusted  capital  contribution  account  to zero and  receive,  in
addition,  other  distributions  and  allocations  which would provide a 10% per
annum cumulative return,  compounded daily, on its outstanding  adjusted capital
contribution  account.  After such time, the distributions will be allocated 90%
to the limited partners and 10% to the General Partner.

2.   Significant Accounting Policies

     Use of Estimates - The  preparation  of financial  statements in conformity
with accounting  principles  generally  accepted in the United States of America
requires  management to make estimates and assumptions  that affect the reported
amounts of assets and  liabilities at the dates of the financial  statements and
revenues  and  expenses  during the  reporting  periods.  Significant  estimates
primarily include the allowance for doubtful accounts and unguaranteed  residual
values.  In addition,  management is required to disclose  contingent assets and
contingent liabilities. Actual results could differ from those estimates.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

     Consolidation - The consolidated  financial statements include the accounts
of the  Partnership  and its  majority  owned  subsidiaries.  All  inter-company
accounts and transactions have been eliminated in consolidation. The Partnership
accounts  for its  interests  in less than 50% owned  joint  ventures  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 thereafter.

     Cash and Cash  Equivalents - Cash and cash  equivalents are defined as cash
in banks and highly liquid  investments  with original  maturity  dates of three
months or less. The Partnership's cash and cash equivalents are held principally
at one financial institution and at times may exceed insured limits.

     Leases  and  Revenue  Recognition  - The  Partnership  accounts  for  owned
equipment  leased to third parties as finance leases,  or operating  leases,  as
appropriate.  Initial  direct costs are  capitalized  and are amortized over the
terms of the related leases using the interest or straight-line methods.

     For finance leases, the Partnership records, at the inception of the lease,
the total minimum lease payments receivable, the estimated unguaranteed residual
values,  the initial direct costs related to the leases and the related unearned
income. Unearned income represents the difference between the sum of the minimum
lease payments  receivable  plus the estimated  unguaranteed  residual minus the
cost of the leased  equipment.  Unearned  income is recognized as finance income
over the terms of the related leases using the interest method.

     For  operating  leases,  equipment  is  recorded  and  depreciated  on  the
straight-line  method  over the lease term to its  estimated  residual  value at
lease termination and is subject to the Partnership's  impairment review policy.
Related lease rentals are  recognized on the straight line method over the lease
terms. Billed and uncollected  operating lease receivables are included in other
assets.

     Credit  Risk  -  Financial   instruments  that   potentially   subject  the
Partnership to  concentrations of credit risk include cash and cash equivalents,
direct finance lease receivables and accounts receivable. The Partnership places
its cash deposits and temporary cash investments with creditworthy, high quality
financial  institutions.  The  concentration of such deposits and temporary cash
investments  is not  deemed to  create a  significant  risk to the  Partnership.
Accounts  receivable  represent amounts due from lessees in various  industries,
related to equipment on operating and direct financing leases.

     The  Partnership  records a provision for doubtful  accounts to provide for
estimated credit losses in its portfolio. The allowance for doubtful accounts is
based on an analysis of delinquency,  an assessment of overall risk and a review
of historical loss experience. The Partnership's write-off policy is based on an
analysis  of  the  aging  of  the  Partnership's  portfolio,  a  review  of  the
non-performing  receivables  and leases,  and prior  collection  experience.  An
account is fully  reserved or written off when the analysis  indicates  that the
probability of collection of the account is remote.

     Impairment  - Residual  values of the  Partnership's  asset  portfolio  are
periodically  reviewed to determine  whether events or changes in  circumstances
indicate that the carrying value of an asset may not be recoverable.  The events
or changes in circumstances  which generally indicate that the residual value of
an asset may be  impaired  are (i) the  estimated  fair value of the  underlying
equipment is less than the  Partnership's  carrying  value or (ii) the lessee is
experiencing  financial  difficulties  and it does not  appear  likely  that the
estimated  proceeds from  disposition of the asset will be sufficient to satisfy
the  remaining  obligation  to the  non-recourse  lender  and the  Partnership's
residual  position.  Generally in the latter  situation,  the residual  position
relates to equipment subject to third party non-recourse notes payable where the
lessee remits their rental  payments  directly to the lender and the Partnership
does not recover its residual until the  non-recourse  note obligation is repaid
in full.

<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

     An  impairment  loss is  measured  and  recognized  only  if the  estimated
undiscounted  future cash flows of the asset are less than their net book value.
The  estimated  undiscounted  future  cash  flows  are the sum of the  estimated
residual  value of the asset at the end of the asset's  expected  holding period
and estimates of undiscounted  future rents.  The residual value assumes,  among
other things,  that the asset is utilized normally in an open,  unrestricted and
stable market.  Short-term  fluctuations in the market place are disregarded and
it is assumed  that  there is no  necessity  either to dispose of a  significant
number of the assets  simultaneously,  if held in quantity, or to dispose of the
asset quickly.  Impairment is measured as the difference  between the fair value
of the assets and its carrying value on the measurement date.

     Fair Value of Financial  Instruments  - Statement  of Financial  Accounting
Standards  ("SFAS")  No.  107,  "Disclosures  About  Fair  Values  of  Financial
Instruments,"   requires   disclosures   about  the  fair  value  of   financial
instruments,   except  for  lease  related  assets  and  liabilities.   Separate
disclosure  of fair value  information  as of  December  31,  2003 and 2002 with
respect to the Partnership's  assets and liabilities is not separately  provided
since  (i)  SFAS No.  107  does not  require  fair  value  disclosures  of lease
arrangements and (ii) the carrying value of financial  assets,  other than lease
related  investments,  and the recorded  value of payables  approximates  market
value.

     Redemption of Limited  Partnership Units - The General Partner consented to
the Partnership redeeming 500 units in 2003 and 30 units in 2002. The redemption
amounts are calculated  following the specified redemption formula in accordance
with the Partnership agreement.  Redeemed units have no voting rights and do not
share in  distributions.  The Partnership  agreement  limits the number of units
which can be redeemed in any one year and  redeemed  units may not be  reissued.
Redeemed  limited  partnership  units  are  accounted  for as a  deduction  from
partners' equity. No units were redeemed in 2001.

     Income Taxes - No provision  for income taxes has been  recorded  since the
liability  for  such  taxes  is that of each of the  partners  rather  than  the
Partnership.  The Partnership's income tax returns are subject to examination by
the federal and state taxing authorities,  and changes, if any, could adjust the
individual income taxes of the partners.

     Reclassifications  - Certain items from prior years have been  reclassified
to conform to the presentation used in 2003.

     Recent Accounting  Pronouncements - In April 2003, the FASB issued SFAS No.
149,   Amendment  of  Statement  133  on  Derivative   Instruments  and  Hedging
Activities.  SFAS  No.  149  amends  and  clarifies  accounting  for  derivative
instruments,   including  certain  derivative   instruments  embedded  in  other
contracts, and for hedging activities under SFAS No. 133. The Statement requires
that contracts with  comparable  characteristics  be accounted for similarly and
clarifies when a derivative contains a financing component that warrants special
reporting  in the  statement  of cash  flows.  SFAS  No.  149 is  effective  for
contracts  entered  into or  modified  after  June 30,  2003,  except in certain
circumstances, and for hedging relationships designated after June 30, 2003. The
adoption of this  standard did not have a material  effect on the  Partnership's
financial  position or results of operations.

     In May 2003, the FASB issued SFAS No. 150, Accounting for Certain Financial
Instruments with  Characteristics of both Liabilities and Equity. This Statement
establishes  standards  for  how  an  issuer  classifies  and  measures  in  its
statements   of  financial   position   certain   financial   instruments   with
characteristics  of both  liabilities  and equity.  It  requires  that an issuer
classify a financial  instrument  that is within its scope as a liability (or an
asset in some  circumstances)  because  that  financial  instrument  embodies an


<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

obligation of the issuer. This Statement is effective for financial  instruments
entered into or modified  after May 31, 2003,  and otherwise is effective at the
beginning of the first interim period beginning after June 15, 2003,  except for
mandatorily   redeemable  financial  instruments  of  nonpublic  entities.   For
nonpublic  entities,  the effective  date of the provisions of SFAS No. 150 that
relate to mandatorily  redeemable financial  instruments has been deferred until
fiscal years that begin after  December 31, 2003.  The adoption of this standard
is not  expected  to  have a  material  effect  on the  Partnership's  financial
position  or results of  operations.

     In January 2003, the FASB issued FIN 46, Consolidation of Variable Interest
Entities,  an  Interpretation of ARB No. 51. In December 2003, the FASB issued a
revision to FIN 46, or Revised Interpretation, to clarify some of the provisions
of FIN 46. FIN 46  provides  guidance  on how to  identify  a variable  interest
entity,  or VIE, and  determine  when the assets,  liabilities,  non-controlling
interests,   and  results  of  operations  of  a  VIE  must  be  included  in  a
partnership's  consolidated  financial  statements.  A  partnership  that  holds
variable  interests  in an entity is required to  consolidate  the entity if the
partnership's  interest  in the VIE is such that the  partnership  will absorb a
majority of the VIE's expected  losses and/or receive a majority of the entity's
expected  residual  returns,  if any. VIEs created  after January 31, 2003,  but
prior to January 1, 2004,  may be  accounted  for either  based on the  original
interpretation   or  the   Revised   Interpretations.   However,   the   Revised
Interpretations  must be applied no later than the first  quarter of fiscal year
2004. VIEs created after January 1, 2004 must be accounted for under the Revised
Interpretations.  There  has  been  no  material  impact  to  the  Partnership's
financial  statements  and there is no expected  impact from the adoption of the
deferred provisions in the first quarter of fiscal year 2004.

     The Partnership  does not believe that any other recently  issued,  but not
yet  effective,  accounting  standards  will  have  a  material  effect  on  the
Partnership's financial position or results of operations.

3.   Joint Ventures

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

Consolidated Joint Venture

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

     ICON Cash Flow Partners L.L.C. II
     ---------------------------------

     In March 1995, the Partnership  and an affiliate,  ICON Cash Flow Partners,
L.P.,  Series E ("Series E"),  formed ICON Cash Flow Partners  L.L.C.  II ("ICON
Cash Flow LLC II"),  for the purpose of  acquiring  and  managing an aircraft on
lease  with a U.S.  based  commercial  airline.  The  Partnership  and  Series E
acquired  interests  of 99% and 1%,  respectively,  in ICON Cash Flow LLC II. In
1997, upon the scheduled  termination of the lease,  the aircraft was remarketed
to Aerovias de Mexico, S.A. de C.V. ("Aeromexico") under a lease that originally
expired in November 2002. At that time, an extension  agreement was entered into
with  Aeromexico  which  provided  for an initial 15 month rental at $75,000 per
month. At the end of the 15 month renewal  period,  Aeromexico had the option to
renew for two additional  twelve-month  periods at similar monthly rental rates.
Aeromexico  has exercised its first right to renew and the lease  expiration was


<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

extended  until  January  2005.  ICON Cash Flow LLC II  acquired  the  aircraft,
assuming  non-recourse debt and utilizing cash received from the Partnership and
Series E. Profits,  losses,  excess cash and  disposition  proceeds of the joint
venture  are  allocated  99%  to  the  Partnership  and  1%  to  Series  E.  The
Partnership's  consolidated  financial statements include 100% of the assets and
liabilities  and  revenues  and  expenses  of ICON Cash Flow LLC II.  Series E's
investment  in ICON  Cash  Flow LLC II is  reflected  as  minority  interest  in
consolidated joint venture on the Partnership's  consolidated balance sheets and
as minority  interest  (income)  expense in  consolidated  joint  venture on its
consolidated statements of operations.

Unconsolidated Joint Ventures

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

     ICON Cash Flow Partners L.L.C.
     ------------------------------

     In September  1994, the  Partnership  and an affiliate,  Series E, formed a
joint venture,  ICON Cash Flow Partners L.L.C.  ("ICON Cash Flow LLC "), for the
purpose of  acquiring  and  managing  an  aircraft  on lease  with a U.S.  based
commercial  airline.  The Partnership and Series E acquired  interests of 1% and
99%,  respectively,  in  ICON  Cash  Flow  LLC.  In  1997,  upon  the  scheduled
termination  of the lease,  the aircraft was  remarketed to  Aeromexico  under a
lease that  originally  expired  in October  2002.  At that time,  an  extension
agreement  was entered  into with  Aeromexico  which  provided for an initial 15
month rental at $75,000 per month.  At the end of the 15 month  renewal  period,
Aeromexico  had the option to renew for two additional  twelve-month  periods at
similar monthly rental rates.  Aeromexico has exercised its first right to renew
and the lease  expiration  was extended  until January 2005.  ICON Cash Flow LLC
acquired the aircraft,  assuming  non-recourse  debt and utilizing cash received
from the Partnership and Series E. Profits,  losses, excess cash and disposition
proceeds of the joint  venture are  allocated 1% to the  Partnership  and 99% to
Series E. The outstanding non-recourse debt at December 31, 2003 was $9,383,441.

     Information as to the financial  position and results of operations of ICON
Cash  Flow  LLC as of and for the  years  ended  December  31,  2003 and 2002 is
summarized below:


                                      December 31, 2003        December 31, 2002
                                      -----------------        -----------------

 Assets                               $     13,422,558          $    16,653,215
                                      ================          ===============

 Liabilities                          $      9,433,146          $     9,235,949
                                      ================          ===============

 Equity                               $      3,989,412          $     7,417,266
                                      ================          ===============

 Partnership's share of equity        $         39,894          $        74,173
                                      ================          ===============


                                     For the Year Ended       For the Year Ended
                                      December 31, 2003        December 31, 2002
                                      -----------------        -----------------

 Net loss                             $     (3,427,854)         $      (280,759)
                                      ================          ===============

 Partnership's share of net loss      $        (34,279)         $        (2,808)
                                      ================          ===============

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

     ICON Receivables 1997-A LLC
     ---------------------------

     In March and September 1997, the Partnership and affiliates, ICON Cash Flow
Partners,  L.P.,  Series D ("Series  D"),  Series E, and ICON Cash Flow Partners
L.P. Seven ("L.P.  Seven")  contributed and assigned equipment lease and finance
receivables  and residuals to ICON  Receivables  1997-A LLC  ("1997-A")  for the
purpose of securitizing the cash flow collections from a portfolio of leases. As
of December 31, 2003,  the  Partnership,  Series D, Series E and L.P.  Seven own
31.03%, 17.81%, 31.19% and 19.97% interests, respectively, in 1997-A.

     Information  as to the  financial  position  and results of  operations  of
1997-A as of and for the years ended  December  31, 2003 and 2002 is  summarized
below:

                                   December 31, 2003         December 31, 2002
                                   -----------------         -----------------

 Assets                            $        810,802          $       694,761
                                   ================          ===============

 Liabilities                       $        595,106          $       390,389
                                   ================          ===============

 Equity                            $        215,696          $       304,372
                                   ================          ===============

 Partnership's share of equity     $         66,930          $        94,446
                                   ================          ===============

                                  For the Year Ended        For the Year Ended
                                   December 31, 2003         December 31, 2002
                                   -----------------         -----------------

 Net (loss) income                 $        (88,676)         $       155,235
                                   ================          ===============

 Partnership's share of net
   (loss) income                   $        (27,516)         $        48,169
                                   ================          ===============

     ICON Receivables 1997-B LLC
     ---------------------------

     In August 1997, the Partnership  and  affiliates,  Series E and L.P. Seven,
formed ICON Receivables  1997-B LLC ("1997-B") and contributed  cash,  equipment
leases and residuals for the purpose of securitizing  the cash flow  collections
from a  portfolio  of  leases.  The  Partnership,  Series E and L.P.  Seven each
received an 8.33%, 75.00% and 16.67% interest, respectively, in 1997-B.

     Information  as to the  financial  position  and results of  operations  of
1997-B as of and for the years ended  December  31, 2003 and 2002 is  summarized
below:

                                      December 31, 2003        December 31, 2002
                                      -----------------        -----------------

 Assets                               $      1,756,597          $     3,241,761
                                      ================          ===============

 Liabilities                          $      1,681,931          $     2,825,588
                                      ================          ===============

 Equity                               $         74,666          $       416,173
                                      ================          ===============

 Partnership's share of equity        $          6,219          $        34,666
                                      ================          ===============


<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued


                                         For the Year Ended   For the Year Ended
                                          December 31, 2003    December 31, 2002
                                          -----------------    -----------------

 Net (loss) income                          $     (341,507)     $       223,402
                                            ==============      ===============

 Partnership's share of net (loss) income   $      (28,447)     $        18,609
                                            ==============      ===============

 Distributions                              $        -          $       196,226
                                            ==============      ===============

 Partnership's share of distributions       $        -          $        16,346
                                            ==============      ===============


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

     In December  1998, the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), L.P. Seven and ICON Income Fund Eight A
L.P.  ("Fund Eight A") formed  ICON/Boardman  Facility LLC ("ICON BF"),  for the
purpose of acquiring a coal  handling  facility on lease with  Portland  General
Electric, a utility Partnership.  The purchase price totaled $27,421,810 and was
funded with cash and the  assumption  of  non-recourse  debt.  The  Partnership,
Series C, L.P.  Seven,  and Fund  Eight A  received  a .5%,  .5%,  .5% and 98.5%
interest, respectively, in ICON BF.

     In 2001 the other joint  venturers in ICON BF acquired  Series C's interest
in accordance with their  proportionate  shares of ICON BF, at an aggregate cost
of $56,370,  which represented Series C's carrying value of the investment.  The
Partnership's  share of the purchase  price was $283.  The remaining  venturers'
shares  in ICON  BF were  increased  to  .5025%,  .5025%,  and  98.995%  for the
Partnership, L.P. Seven, and Fund Eight A, respectively.

     Information as to the financial  position and results of operations of ICON
BF as of and for the years ended December 31, 2003 and 2002 is summarized below:




                                 December 31, 2003         December 31, 2002
                                 -----------------         ----------------

Assets                           $     21,366,282          $    23,193,438
                                 ================          ===============

Liabilities                      $      7,314,376          $    10,583,632
                                 ================          ===============

Equity                           $     14,051,906          $    12,609,806
                                 ================          ===============

Partnership's share of equity    $         70,611          $        63,364
                                 ================          ===============


<PAGE>





                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued



                                    For the Year Ended        For the Year Ended
                                     December 31, 2003         December 31, 2002
                                     -----------------         -----------------

Net income                           $      1,442,100          $     1,343,365
                                     ================          ===============

Partnership's share of net income    $          7,247          $         6,750
                                     ================          ===============

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

     In 1999,  ICON/AIC  Trust  ("AIC  Trust")  was  formed to own and  manage a
portfolio of leases for  equipment  located in England.  The  Partnership,  L.P.
Seven and Fund Eight A own  25.51%,  30.76% and 43.73%  interests  in AIC Trust,
respectively.

     On December 28, 2001, AIC Trust sold its remaining  leases,  subject to the
related debt, in exchange for a note receivable of (Pound)2,575,000  ($3,744,822
converted  at the  exchange  rate at December  28, 2001) which is payable in six
installments  through  June 2004.  At December 31, 2003,  the  remaining  amount
receivable  is  (Pound)750,000  ($1,330,632  converted at the  exchange  rate at
December 31, 2003).

     Information  as to the financial  position and results of operations of AIC
Trust as of and for the years ended  December  31,  2003 and 2002 is  summarized
below:


                                      December 31, 2003        December 31, 2002
                                      -----------------        -----------------

Assets                                $      1,330,632          $     2,572,522
                                      ================          ===============

Liabilities                           $         -               $          -
                                      ================          ===============

Equity                                $      1,330,632          $     2,572,522
                                      ================          ===============

Partnership's share of equity         $        339,444          $       656,250
                                      ================          ===============


                                     For the Year Ended       For the Year Ended
                                      December 31, 2003        December 31, 2002
                                      -----------------        -----------------

Net income                            $         37,009          $       212,349
                                      ================          ===============

Partnership's share of net income     $          9,441          $        54,170
                                      ================          ===============

Distributions                         $      1,396,948          $     1,752,885
                                      ================          ===============

Partnership's share of distributions  $        356,361          $       447,161
                                      ================          ===============

     AIC Trust remitted distributions to the Partnership that were meant for the
other affiliates and remain unpaid at year end. Approximately $208,000 is due to
L.P. Seven and approximately $295,000 is due to Fund Eight A and included in the
caption "Due to affiliates" on the accompanying consolidated balance sheets.

<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

     ICON Cheyenne LLC
     -----------------

     In December 2000, the Partnership and three  affiliates,  L.P. Seven,  Fund
Eight A and ICON Income Fund Eight B L.P.  ("Fund Eight B") formed ICON Cheyenne
LLC ("ICON  Cheyenne") for the purpose of acquiring a portfolio of leases for an
aggregate purchase price of $29,705,716. The purchase price consisted of cash of
$11,401,151  and  the  assumption  of  non-recourse  debt  of  $18,304,565.  The
non-recourse debt is structured so as to be amortized with rentals due under the
leases.  The  leases  expire  on  various  dates  through  September  2006.  The
Partnership,  L.P. Seven, Fund Eight A and Fund Eight B have ownership interests
of 1%, 10.31%, 1% and 87.69%, respectively, in ICON Cheyenne.

     Information as to the financial  position and results of operations of ICON
Cheyenne as of and for the years ended  December 31, 2003 and 2002 is summarized
below:



                                          December 31,2003   December 31, 2002
                                          ----------------   -----------------

Assets                                    $     10,440,643     $    14,765,333
                                          ================     ===============

Liabilities                               $      3,204,090     $     5,141,481
                                          ================     ===============

Equity                                    $      7,236,553     $     9,623,852
                                          ================     ===============

Partnership's share of equity             $         72,366     $        96,239
                                          ================     ===============

                                        For the Year Ended   For the Year Ended
                                         December 31, 2003    December 31, 2002
                                         -----------------    -----------------

Net (loss) income                         $        (45,540)    $     1,445,607
                                          ================     ===============

Partnership's share of net (loss) income  $           (455)    $        14,456
                                          ================     ===============

Distributions                             $      2,341,759     $     4,545,920
                                          ================     ===============

Partnership's share of distributions      $         23,418     $        45,459
                                          ================     ===============

4.   Receivables Due in Installments

     Non-cancelable  minimum  rental  amounts due on finance  leases are all due
during the year ending December 31, 2004 or are currently past due.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

5.   Investment in Operating Leases

     The  investment  in operating  leases at December  31, 2003,  2002 and 2001
consisted of the following:

<TABLE>
<CAPTION>


                                                  2003             2002              2001
                                                  ----             ----              ----

<S>                                            <C>               <C>              <C>
Equipment at cost, beginning of year           $   21,965,262    $   22,051,594   $    26,416,885

Impairment loss                                    (1,500,000)             -               -

Dispositions                                       (2,578,408)       (86,332)          (4,365,291)
                                               --------------    --------------   ---------------

Equipment at cost, end of year                     17,886,854        21,965,262        22,051,594
                                               --------------    --------------   ---------------

Accumulated depreciation, beginning of year        (7,876,081)       (5,831,958)       (4,217,602)

Depreciation expense                               (1,430,010)       (2,073,803)       (1,957,210)

Accumulated depreciation, dispositions              1,256,981            29,680           342,854
                                               --------------    --------------   ---------------

Accumulated depreciation, end of year              (8,049,110)       (7,876,081)       (5,831,958)
                                               --------------    --------------   ---------------

Investment in operating leases, end of year    $    9,837,744    $   14,089,181   $    16,219,636
                                               ==============    ==============   ===============

</TABLE>


     During 2003 the  Partnership  reduced the salvage  value on the  Aeromexico
aircraft.  An  impairment  loss of  $1,500,000  was  recorded  as a result of an
appraisal  which indicated a lower fair market value at lease  termination  than
initially estimated.

     The  lease  with   Aeromexico  (as  discussed  in  Note  3)  accounted  for
approximately  84% of the  Partnership's  rental  income  during  the year ended
December 31, 2003.

     Non-cancelable  minimum rental amounts due on the  Partnership's  operating
leases are as follows:

       Year ending December 31,                    Amount
       ------------------------                    ------

                 2004                        $        923,260
                 2005                                  75,000
                                             ----------------
                                             $        998,260
                                             ================
6.   Note Payable

     At December 31, 2003 and 2002,  notes payable  consisted of $9,043,249  and
$9,190,418,  respectively,  of non-recourse notes bearing interest at 11.83% and
secured by the  aircraft on lease with  Aeromexico.  The note matured in January
2004 and the  Partnership is currently  negotiating an extension of the maturity
date through the extended lease term of January 2005.


<PAGE>





                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

7.   Related Party Transactions

     Fees and other  expenses paid or accrued by the  Partnership to the General
Partner or its affiliates  for the years ended December 31, 2001,  2002 and 2003
are as follows:

                                                     Charged to
                                                     Operations
                                                     ----------

     Management fees                              $      481,734
     Administrative expense reimbursements               239,947
                                                  --------------

     Year ended December 31, 2001                 $      721,681
                                                  ==============

     Management fees                              $      320,138
     Administrative expense reimbursements               142,061
                                                  --------------

     Year ended December 31, 2002                 $      462,199
                                                  ==============

     Management fees                              $      106,843
     Administrative expense reimbursements                39,635
                                                  --------------

     Year ended December 31, 2003                 $      146,478
                                                  ==============

     In accordance with the terms of the Management  Agreement,  the Partnership
pays the  General  Partner  management  fees  based on a  percentage  of rentals
received either  directly by the Partnership or through joint ventures  (ranging
from  1%  to  7%).  In  addition,   the  General   Partner  is  reimbursed   for
administrative  expenses  incurred by it in  connection  with the  Partnership's
operations.

     At December 31, 2003  amounts due to  affiliates  of $513,757  consisted of
approximately   $10,000  due  to  the  General  Partner  for  distributions  and
approximately  $512,000 due to affiliates that relates to distributions received
from AIC Trust on behalf of  affiliates.  At December  31,  2002  amounts due to
affiliates of $7,138 consisted of approximately  $341 due to the General Partner
for distributions and the remainder was due to affiliates.

     The  Partnership  has  investments  in  seven  joint  ventures  with  other
partnerships sponsored by the General Partner.

8.   Other income

     Other income of $353,019 for the year ended  December 31, 2003  represents,
in part, a $160,883  revised  estimate of residual notes  outstanding as well as
loss  recoveries of $136,283 on a lease which was  terminated in December  2002.
The remaining other income includes revised estimates of other liabilities.



<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

9.   Tax Information (Unaudited)

     The following  table  reconciles net (loss) income for financial  statement
reporting  purposes to (loss) income for federal  income tax reporting  purposes
for the years ended December 31:


<TABLE>
<CAPTION>

                                                 2003                   2002               2001
                                                 ----                   ----               ----

<S>                                          <C>                   <C>               <C>
Net (loss) income for financial statement
 reporting purposes                         $ (3,109,672)         $    114,894      $     (348,138)

Differences due to:
  Direct finance leases                             -                  (432,017)          2,198,744
  Depreciation and amortization                 2,644,958             1,311,741          (1,698,494)
  Recovery for losses                          (2,581,637)                   -               -
  Gain on sales of equipment                      711,185                50,505           1,727,630
  Other                                        (1,886,080)              438,863          (1,092,430)
                                             ------------         -------------     ---------------

Partnership (loss) income for
 federal income tax reporting purposes      $ (4,221,246)         $  1,483,986      $       787,312
                                            ============          ============      ===============

</TABLE>


     As of December 31, 2003,  the partners'  capital  accounts  included in the
financial  statements  totaled  $1,536,564  compared  to the  partners'  capital
accounts for federal income tax reporting purposes of $(2,787,845)  (unaudited).
The difference arises primarily from sales expenses and commissions  reported as
a reduction in the partners' capital accounts for financial  statement reporting
purposes but not for federal income tax reporting purposes,  offset by temporary
differences  related to depreciation and  amortization,  recovery for losses and
gain on sales of equipment.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

10.  Selected Quarterly Financial Data (Unaudited)

     The following table is a summary of selected  financial data by quarter for
the years ended December 31, 2003 and 2002:


<TABLE>
<CAPTION>

                                                                      For the Quarter Ended
                                                                      ---------------------


                                              March 31,        June 30,         September 30,      December 31,
                                              --------         -------          ------------       -----------

2003
     <S>                                  <C>                <C>                <C>               <C>
     Revenues                             $     287,352      $     340,438      $     264,795     $     242,709
                                          =============      =============      =============     =============

     Net loss allocable to
       limited partners                   $    (559,688)     $    (380,737)     $    (239,447)    $  (1,898,703)(1)
                                          =============      =============      =============     =============

     Net loss per weighted
       average limited partnership unit   $       (1.48)     $       (1.01)     $       (.63)     $      (5.03)
                                          =============      =============      =============     =============

</TABLE>

<TABLE>
<CAPTION>


                                              March 31,        June 30,         September 30,      December 31,
                                              ---------        --------         -------------      ------------

2002
     <S>                                  <C>                <C>                <C>               <C>
     Revenues                             $   1,094,522      $   1,113,828      $   1,064,158     $   1,562,499
                                          =============      =============      =============     =============

     Net (loss) income allocable to
       limited partners                   $    (200,488)     $     (87,034)     $    (214,188)    $     615,455(2)
                                          =============      =============      =============     =============

     Net (loss) income per weighted
       average limited partnership unit   $        (.53)     $        (.23)     $       (.57)     $        1.63
                                          =============      =============      =============     =============

</TABLE>


     (1) In the fourth quarter of 2003 the Partnership recorded an impairment of
$1,500,000 based upon a recent appraisal of the Aeromexico aircraft.

     (2) In the  fourth  quarter  of 2002 net gains on sales of  equipment  were
$1,117,589.

<PAGE>



                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     Item 9. Changes in and  Disagreements  with  Accountants  on Accounting and
Financial Disclosure

     The information required by Item 304 of Regulation S-K was filed as part of
the Partnership's Form 8-K filed on February 5, 2003.

Item 9A.  Controls and Procedures
          -----------------------

          The Partnership  carried out an evaluation,  under the supervision and
     with the  participation  of management of ICON Capital  Corp.,  the General
     Partner of the Partnership,  including the Chief Executive  Officer and the
     Principal  Financial  Officer,  of  the  effectiveness  of the  design  and
     operation of the Partnership'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  upon the  evaluation,  the  Chief  Executive
     Officer  and  the   Principal   Financial   Officer   concluded   that  the
     Partnership's disclosure controls and procedures were effective.

     There were no significant  changes in the  Partnership's  internal  control
over financial  reporting  during the  Partnership's  fourth fiscal quarter that
have materially affected,  or are likely to materially affect, the Partnership's
internal control over financial reporting.

PART III

Item 10.  Directors and Executive Officers of the Registrant's General Partner
          --------------------------------------------------------------------

     The General  Partner,  a Connecticut  corporation,  was formed in 1985. The
General Partner's principal offices are located at 100 Fifth Avenue, 10th Floor,
New York,  New York  10011,  and its  telephone  number is (212)  418-4700.  The
officers of the General  Partner have  extensive  experience  with  transactions
involving the  acquisition,  leasing,  financing and  disposition  of equipment,
including  acquiring  and  disposing  of  equipment  subject  to leases and full
financing transactions.

     The  manager of the  Partnership's  business is the  General  Partner.  The
General  Partner is engaged in a broad range of equipment  leasing and financing
activities.  Through  its  sales  representatives  and  through  various  broker
relationships  throughout the United States,  the General Partner offers a broad
range of equipment leasing services.

     The  General  Partner  will  perform  certain  functions  relating  to  the
management  of the  equipment  of the  Partnership.  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.

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

     The officers and directors of the General Partner are as follows:

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

          Paul B. Weiss           President and Director

          Thomas W. Martin        Executive Vice President and Director

     Beaufort J.B. Clarke,  age 57, has been Chairman,  Chief Executive  Officer
and Director of the General Partner since 1996.  Prior to his present  position,
Mr. Clarke was founder and the President and Chief Executive  Officer of Griffin
Equity  Partners,  Inc. Mr.  Clarke  formerly was an attorney  with Shearman and
Sterling  and has over 20 years of senior  management  experience  in the United
States leasing industry.

     Paul B. Weiss,  age 43, is President  and Director of the General  Partner.
Mr. Weiss has been exclusively engaged in lease acquisitions since 1988 from his
affiliations  with the General  Partner since 1996,  Griffin Equity Partners (as
Executive Vice President from 1993-1996);  Gemini Financial  Holdings (as Senior
Vice  President-Portfolio  Acquisitions  from  1991-1993)  and  Pegasus  Capital
Corporation (as Vice  President-Portfolio  Acquisitions from 1988-1991).  He was
previously an investment banker and a commercial banker.

     Thomas W. Martin,  age 50, has been Executive Vice President of the General
Partner since 1996. Prior to his present position,  Mr. Martin was the Executive
Vice  President and Chief  Financial  Officer of Griffin Equity  Partners,  Inc.
(1993-1996), Gemini Financial Holdings (as Senior Vice President from 1992-1993)
and Chancellor Corporation (as Vice  President-Syndications from 1985-1992). Mr.
Martin has 19 years of senior management experience in the leasing business.

Item 11.  Executive Compensation

     The Partnership  has no directors or officers.  The General Partner and its
affiliates were paid or accrued the following compensation and reimbursement for
costs and expenses for the years ended December, 31, 2003, 2002 and 2001.



<TABLE>
<CAPTION>

                                                  Type of
       Entity                  Capacity        Compensation              2003            2002           2001
       ------                  --------        ------------              ----            ----           ----
<S>                                                                   <C>            <C>            <C>
ICON Capital Corp.         General Partner     Management fees        $     106,843  $     320,138  $      481,734
ICON Capital Corp.         General Partner     Admin. expense
                                                 reimbursements              39,635        142,061         239,947
                                                                      -------------  -------------  --------------

                                                                      $     146,478  $     462,199  $      721,681
                                                                      =============  =============  ==============
</TABLE>


     In accordance with the terms of the Management  Agreement,  the Partnership
pays the  General  Partner  management  fees  based on a  percentage  of rentals
received either  directly by the Partnership or through joint ventures  (ranging
from 1% to 7%). In  addition,  the General  Partner is  reimbursed  for expenses
incurred by it in  connection  with the  Partnership's  operations.  The General
Partner  also  owns  a 1%  interest  in the  profits  and  distributions  of the
Partnership.


<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

Item 12.  Security Ownership of Certain Beneficial Owners and Management

     (a)  The  Partnership is a limited  partnership and therefore does not have
          voting  shares of stock.  No person of record owns, or is known by the
          Partnership  to  own  beneficially,  more  than  5% of  any  class  of
          securities of the Partnership.

     (b)  As of March 30, 2004, Directors and Officers of the General Partner do
          not own any equity securities of the Partnership.


     (c)  The General Partner owns the equity  securities of the Partnership set
          forth in the following table:

      Title                          Amount Beneficially                 Percent
    of Class                                Owned                       of Class
    --------                                -----                       --------

General Partner       Represents initially a 1% and potentially a         100%
  Interest            10% interest in the Partnership's income, gain
                      and loss deductions.

Item 13.  Certain Relationships and Related Transactions
          ----------------------------------------------

     See  Item  11  for  a  discussion  of  the   Partnership's   related  party
transactions.

     See Notes 3 and 7 to the consolidated financial statements for a discussion
of the Partnership's related party transactions.

Item 14.  Principal Accounting Fees and Services
          --------------------------------------

                             2003             2002      Description
                             ----             ----      -----------

Audit fees              $       24,000     $     -      Audit and reviews
Audit related fees               -               -
Tax fees                           638           -      Tax compliance
All other fees                   -               -
                        --------------    ------------
Total                   $       24,638    $      -
                        ==============    ============

PART IV

Item 15.  Exhibits, Financial Statement Schedules and Reports on Form 8-K
          ---------------------------------------------------------------

(a)  1.  Financial Statements - See Part II, Item 8 hereof.

     2.  Financial Statement Schedule - None.

          Schedules  not listed  above have been  omitted  because  they are not
          applicable or are not required or the  information  required to be set
          forth therein is included in the consolidated  financial statements or
          notes thereto.

     3.  Exhibits - The following exhibits are incorporated herein by reference:

          (i)  Form of  Dealer-Manager  Agreement  (Incorporated by reference to
               Exhibit 1.1 to Amendment No. 1 to Form S-1 Registration Statement
               No. 33-36376 filed with the Securities and Exchange Commission on
               November 9, 1993)

          (ii) Form of Selling Dealer  Agreement  (Incorporated  by reference to
               Exhibit 1.2 to Amendment No. 1 to Form S-1 Registration Statement
               No. 33-36376 filed with the Securities and Exchange Commission on
               November 9, 1993)

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003

         (iii) Amended   and   Restated   Agreement   of   Limited   Partnership
              (Incorporated herein by reference to Exhibit A to Amendment No. 1
               to Form S-1  Registration  Statement No.  33-36376 filed with the
               Securities and Exchange Commission on November 9, 1993)

         (iv)  Unconsolidated Joint Venture Financial Statements

               ICON  Receivables  97-A  LLC - as of  and  for  the  years  ended
               December 31, 2002 and 2001

               ICON Receivables 97-B LLC - as of and for the year ended December
               31, 2001

               ICON/AIC  Trust - as of and for the years ended December 31, 2002
               and 2001

               ICON  Cheyenne  LLC - as of and for the years ended  December 31,
               2002 and 2001

(b)      Reports on Form 8-K

         None

(c)      Exhibits

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

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

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

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

<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)

                                December 31, 2003


                                   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 CASH FLOW PARTNERS L.P. Six
                               File No. 33-36376 (Registrant)
                               By its General Partner, ICON Capital Corp.


Date: March 30, 2004           /s/ Beaufort J.B. Clarke
                               ----------------------------------------
                               Beaufort J.B. Clarke
                               Chairman, Chief Executive Officer and Director

Pursuant to the requirements of the Securities Exchange Act of 1934, this report
has been signed below by the following  persons on behalf of the  Registrant and
in the capacity and on the dates indicated.

ICON Capital Corp.
sole General Partner of the Registrant

Date: March 30, 2004           /s/ Beaufort J.B. Clarke
                               ---------------------------------------
                               Beaufort J.B. Clarke
                               Chairman, Chief Executive Officer and Director


Date: March 30, 2004           /s/ Paul B. Weiss
                               ---------------------------------------
                               Paul B. Weiss
                               President and Director


Date: March 30, 2004           /s/ Thomas W. Martin
                               ---------------------------------------
                               Thomas W. Martin
                               Executive Vice President
                               (Principal Financial and Accounting Officer)


Supplemental  Information to be Furnished With Reports Filed Pursuant to Section
15(d) of the Act by Registrant Which have not Registered  Securities Pursuant to
Section 12 of the Act

No annual report or proxy material has been sent to security holders.  An annual
report will be sent to the limited  partners and a copy will be forwarded to the
Commission.

<PAGE>

Exhibit 31.1

Principal  Executive  Officer  Certification  Pursuant  to  Section  302  of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

                              Certifications - 10-K
                              ---------------------

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

1.   I have  reviewed this annual report on Form 10-K of ICON Cash Flow Partners
     L.P. Six;

2.   Based on my  knowledge,  this  annual  report  does not  contain any untrue
     statements of a material fact or omit to state a material fact necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this annual report;

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

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

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

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and  procedures  and presented in this annual  report our  conclusions
          about the  effectiveness of the disclosure  controls and procedures as
          of the end of the period  covered by this annual  report based on such
          evaluation; and

     c)   presented   in  this   annual   report  our   conclusions   about  the
          effectiveness  of the disclosure  controls and procedures based on our
          evaluation as of the Evaluation Date;

5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  registrant's  auditors  and the board of  directors  of the  Corporate
     Manager (or persons performing the equivalent function):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect  the  Partnership  ability to record,  process,  summarize  and
          report financial information and

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  registrant's  internal
          controls over financial  reporting any corrective  actions with regard
          to significant deficiencies and material weaknesses.

Dated:  March 30, 2004

/s/ Beaufort J.B. Clarke
-----------------------------
Beaufort J. B. Clarke
Chairman and Chief Executive Officer
ICON Capital Corp.
sole General Partner of ICON Cash Flow Partners L.P. Six

<PAGE>

Exhibit 31.2

Principal  Executive  Officer  Certification  Pursuant  to  Section  302  of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

                              Certifications - 10-K
                              ---------------------

I, Thomas W. Martin, certify that:

1.   I have  reviewed this annual report on Form 10-K of ICON Cash Flow Partners
     L.P. Six;

2.   Based on my  knowledge,  this  annual  report  does not  contain any untrue
     statements of a material fact or omit to state a material fact necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this annual report;

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

4.   The  registrant's  other  certifying  officers  and I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15e and 15d-15e) for the registrant and we have:

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

     b)   evaluated the  effectiveness of the registrant's  disclosure  controls
          and  procedures  and presented in this annual  report our  conclusions
          about the  effectiveness of the disclosure  controls and procedures as
          of the end of the period  covered by this annual  report based on such
          evaluation; and

     c)   presented   in  this   annual   report  our   conclusions   about  the
          effectiveness  of the disclosure  controls and procedures based on our
          evaluation as of the Evaluation Date;

5.   The registrant's other certifying  officers and I have disclosed,  based on
     our most recent evaluation of internal control over financial reporting, to
     the  registrant's  auditors  and the board of  directors  of the  Corporate
     Manager (or persons performing the equivalent function):

     a)   all significant  deficiencies and material weaknesses in the design or
          operation of internal  control,  are  reasonably  likely to materially
          affect  the  Partnership  ability to record,  process,  summarize  and
          report financial information and

     b)   any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  registrant's  internal
          controls over financial  reporting any corrective  actions with regard
          to significant deficiencies and material weaknesses.

Dated:  March 30, 2004

/s/ Thomas W. Martin
----------------------------------------
Thomas W. Martin
Executive Vice President
(Principal Financial and Accounting Officer
of the General Partner of the Registrant)
ICON Capital Corp.
sole General Partner of ICON Cash Flow Partners L.P. Six

<PAGE>

EXHIBIT 32.1

        Certification of Chief Executive Officer Pursuant to Section 906
                        of the Sarbanes-Oxley Act of 2002
                                (18 U.S.C. 1350)



     I,  Beaufort  J.B.  Clarke,  Chairman and Chief  Executive  Officer of ICON
Capital Corp.,  the sole General Partner of ICON Cash Flow Partners L.P. Six, in
connection  with the Annual  Report of ICON Cash Flow  Partners  L.P.  Six. (the
"Partnership")  on Form 10-K for the year ended December 31, 2003, as filed with
the Securities and Exchange  Commission on the date hereof (the "Annual Report")
certify,  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the
best of my knowledge and belief:

     (1)  the Annual  Report fully  complies  with the  requirements  of Section
          13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m);
          and

     (2)  the information contained in the Annual Report fairly presents, in all
          material respects,  the financial  condition and results of operations
          of the Partnership


Dated:  March 30, 2004



 /s/ Beaufort J.B. Clarke
 -------------------------------------------------------
 Beaufort J.B. Clarke
 Chairman and Chief Executive Officer
 ICON Capital Corp.
 sole General Partner of ICON Cash Flow Partners L.P. Six

<PAGE>

EXHIBIT 32.2

        Certification of Chief Executive Officer Pursuant to Section 906
                        of the Sarbanes-Oxley Act of 2002
                                (18 U.S.C. 1350)



     I, Thomas W. Martin,  Executive  Vice  President  (Principal  Financial and
Accounting Officer) of ICON Capital Corp., the sole General Partner of ICON Cash
Flow Partners  L.P. Six, in connection  with the Annual Report of ICON Cash Flow
Partners L.P. Six. (the  "Partnership") on Form 10-K for the year ended December
31,  2003,  as filed with the  Securities  and Exchange  Commission  on the date
hereof  (the  "Annual  Report")   certify,   pursuant  to  Section  906  of  the
Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

     (1)  the Annual  Report fully  complies  with the  requirements  of Section
          13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m);
          and

     (2)  the information contained in the Annual Report fairly presents, in all
          material respects,  the financial  condition and results of operations
          of the Partnership


Dated:  March 30, 2004



 /s/ Thomas W. Martin
 -------------------------------------------------------
 Thomas W. Martin
 Executive Vice President (Principal
 Financial and Accounting Officer)
 ICON Capital Corp.
 sole General Partner of ICON Cash Flow Partners L.P. Six