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, 2005
                                       or

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

Commission File Number           000-28136
                       ---------------------------------------------------------


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

                  Delaware                                      13-4006824
--------------------------------------------         ---------------------------
         (State or other jurisdiction of                     (I.R.S. Employer
         incorporation or organization)                   Identification Number)

100 Fifth Avenue, 4th 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 is a well-known  seasoned  issuer,
as defined in Rule 405 of the Security Act. [ ] Yes [x] No

Indicate by check mark  whether the  registrant  is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act. [ ] Yes [x] No

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] Yes [ ] No

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated  filer or a  non-accelerated  filer.  See definition of "accelerated
filer and large  accelerated  filer" in Rule 12b-2 of the  Exchange  Act.  Large
accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [x]

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). [ ] Yes [x] No

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 the limited partnership units
of the registrant.

Number of outstanding  limited  partnership units of the registrant on March 15,
2006 is 377,758.

                       Documents Incorporated by Reference
None.

<PAGE>
                                Table of Contents

                                     PART I

<TABLE>
<CAPTION>

                                                                                             Page
<S>                                                                                            <C>
Item 1.    Business                                                                            1

Item 1A.   Risk Factors                                                                        3

Item 1B.   Unresolved Staff Comments                                                           3

Item 2.    Properties                                                                          3

Item 3.    Legal Proceedings                                                                   3

Item 4.    Submission of Matters to a Vote of Security Holders                                 3

                                     PART II

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

Item 6.    Selected Consolidated Financial Data                                                4

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

Item 7A.   Qualitative and Quantitative Disclosures About Market Risk                         11

Item 8.    Consolidated Financial Statements                                                  12

Item 9.    Changes in and Disagreements with Accountants on Accounting
           and Financial Disclosure                                                           29

Item 9A.   Controls and Procedures                                                            29

Item 9B.   Other Information                                                                  29

                                    PART III

Item 10.   Directors and Executive Officers of the Registrant's General Partner               30

Item 11.   Executive Compensation                                                             31

Item 12.   Security Ownership of Certain Beneficial Owners and General Partner
           and Related Security Holder Matters                                                31

Item 13.   Certain Relationships and Related Transactions                                     32

Item 14.   Principal Accountant Fees and Services                                             32

                                     PART IV

Item 15.   Exhibits and Financial Statement Schedules                                         32

     SIGNATURES                                                                               33

</TABLE>


<PAGE>

                                     PART I

Forward-Looking Statements

     Certain  statements  within this Annual Report on Form 10-K may  constitute
forward-looking   statements  within  the  meaning  of  the  Private  Securities
Litigation  Reform  Act of 1995  ("PLSRA").  These  statements  are  being  made
pursuant to the PSLRA, with the intention of obtaining the benefits of the "safe
harbor"  provisions of the PLSRA,  and, other than as required by law, we assume
no  obligation  to  update  or  supplement  such   statements.   Forward-looking
statements are those that do not relate solely to historical fact. They include,
but are not limited to, any statement  that may predict,  forecast,  indicate or
imply future  results,  performance,  achievements  or events.  You can identify
these   statements  by  the  use  of  words  such  as  "may,"  "will,"  "could,"
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and variations of these words or comparable words or phrases of similar meaning.
These  forward-looking  statements  reflect our current beliefs and expectations
with respect to future  events and are based on  assumptions  and are subject to
risks and  uncertainties  and other  factors  outside our control that may cause
actual results to differ materially from those projected.

Item 1. Business

     Our History

     ICON Cash Flow Partners L.P. Six (the  "Partnership") was formed on July 8,
1993 as a Delaware  limited  partnership.  The  Partnership  will continue until
December 31, 2010, unless terminated sooner. When used in this report, the terms
"we," "us" and "our" refers to the Partnership.

     Our General  Partner is ICON  Capital  Corp.  (our  "General  Partner"),  a
Connecticut  corporation.  Our General Partner manages and controls the business
affairs,  including,  but not limited  to, our  equipment  leases and  financing
transactions under the terms of a management agreement with us.

     Our maximum offering was $120,000,000 and we commenced business  operations
on our initial  closing  date,  November 12,  1993,  with the issuance of 16,538
limited  partnership  units  representing  $1,653,773 of capital  contributions.
Between  April 1, 1994 and  November  8,  1995,  the date of our final  closing,
367,319 additional limited partnership units were sold representing  $36,731,939
of  capital  contributions  bringing  the total  admission  to  383,857  limited
partnership  units  representing  $38,385,712 of capital  contributions.  In the
period from November 8, 1995 through December 31, 2005 we redeemed 6,099 limited
partnership units. At December 31, 2005 we had 377,758 limited partnership units
outstanding.

     Our Business

     We are an equipment leasing fund. Our principal investment objective was to
obtain the maximum  economic  return from our investments for the benefit of our
partners.  To achieve this objective we: (i) acquired a diversified portfolio of
leases and financing  transactions;  (ii) made monthly cash distributions to our
partners commencing with each partner's admission to the Partnership, continuing
through  the  reinvestment  period,  which  ended on November  10,  2000,  (iii)
re-invested  substantially all undistributed  cash from operations and cash from
sales of equipment and financing  transactions  during the reinvestment  period;
and (iv) disposed of our investments and are distributing the cash from sales of
such  investments to our partners during our  disposition  period which began in
November 2000. We anticipate completing our disposition period during the Spring
of 2006.

1
<PAGE>


     With the  proceeds  from  the sale of our  limited  partnership  units,  we
primarily  engaged in the business of acquiring  equipment subject to lease and,
to a lesser degree,  acquiring  ownership rights to items of leased equipment at
lease  expiration.  Some of our  equipment  leases  were  acquired  for cash and
provided current cash flow,  which we refer to as "income" leases.  The majority
of the  purchase  price of our other  equipment  leases was  financed,  so these
leases generated little or no current cash flow because substantially the entire
rental payments received from a lessee was paid to a lender.  For these "growth"
leases,  we anticipated that the future value of the leased  equipment  exceeded
the cash portion of the purchase price paid for the equipment.

     We  invested  most of the net  proceeds  from  our  offering  in  items  of
equipment  that were subject to a lease.  After the net offering  proceeds  were
invested,  additional  investments  were made with the cash  generated  from our
initial  investments  to the  extent  that  cash was not  needed  for  expenses,
reserves and distributions to partners.  The investment in additional  equipment
in this manner is called  "reinvestment."  We purchased  equipment  from time to
time until five years from the date we completed our  offering.  This time frame
is called the "reinvestment period," which ended on November 10, 2000. After the
reinvestment  period,  we began  selling  our assets in the  ordinary  course of
business during a time frame called the "disposition period."

     Partners'   capital  accounts  are  increased  for  their  initial  capital
contribution plus their  proportionate  share of earnings and decreased by their
proportionate  share  of  losses  and  distributions.   Profits,   losses,  cash
distributions and disposition proceeds are allocated 99% to our limited partners
and 1% to our General  Partner  until each  limited  partner has  received  cash
distributions  and  disposition  proceeds  sufficient  to reduce their  adjusted
capital  contribution  account  to  zero  and  received,   in  addition,   other
distributions  and  allocations  which would provide an 8% per annum  cumulative
return on their outstanding  adjusted capital contribution  account.  After such
time, the distributions will be allocated 90% to our limited partners and 10% to
our General Partner.

     At  December  31,  2005 and 2004,  we had  total  assets  of  $522,149  and
$9,751,921, respectively. For the year ended December 31, 2005, our revenue from
rental income and finance income was $724,372, which was derived from one lessee
which  accounted  for 99% of our rental  income and finance  income.  We had net
income for the year ended  December  31,  2005 of  $301,693.  For the year ended
December  31,  2004,  our revenue  from rental  income and finance  income total
revenue was $965,309,  which was derived from one lessee which accounted for 97%
of our rental  income and  finance  income.  We incurred a net loss for the year
ended  December 31, 2004 of $998,444.  For the year ended December 31, 2003, our
revenue from rental income and finance income was $1,119,781,  which was derived
from one lessee which accounted for 84% of our rental income and finance income.
We incurred a net loss for the year ended December 31, 2003 of $3,109,672.

     At December 31, 2005 we have no remaining  leases and are in the process of
winding up our operations which we expect to complete during the Spring of 2006.

     Segment Information

     We have only one  operating  segment:  the business of acquiring  equipment
subject to leases with companies that we generally believe to be creditworthy.

     Our Competition

     The equipment leasing industry is highly competitive.  When seeking leasing
transactions  for sale, we compete 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 us and have greater financial resources than we do.

     Employees

     We have no direct  employees.  Our General  Partner has full and  exclusive
control over our management and operations.

2
<PAGE>

     Available Information

     Our Annual  Reports on Form 10-K and our most recent  Quarterly  Reports on
Form 10-Q and  amendments to those reports,  if any, and our Current  Reports on
Form 8-K and any  amendments to those  reports,  are available free of charge on
our  internet  website  at  http://www.iconcapital.com  as  soon  as  reasonably
practicable after such reports are electronically filed with or furnished to the
Securities and Exchange  Commission.  This  information is also available on the
Securities and Exchange Commission's website, at http://www.sec.gov.

Item 1A. Risk Factors

     We  are  in  our  disposition  period  and  we  anticipate  completing  our
disposition  during the Spring of 2006.  You should  carefully read and consider
these risks,  together with all other  information in this Annual Report on Form
10-K. If any of the following  risks  actually  occur,  our business,  operating
results and financial condition could be adversely affected.

     Uncertainties associated with the equipment leasing business may affect our
business, operating results and financial condition.

     We are subject to a number of  uncertainties  associated with the equipment
leasing business which may affect our business,  operating results and financial
condition. These include:

o        the technological and economic obsolescence of equipment;
o        management and other fees paid by us; and
o        increases in our expenses (including taxes and insurance expense).

     Our General Partner's decisions are subject to conflicts of interest with
us.

     Our General  Partner  could be confronted  with  decisions in which it will
have an economic  incentive to place its interests above those of our interests.
Our General Partner sponsors and currently manages seven other equipment leasing
businesses. See "Item 13. Certain Relationships and Related Transactions."

Item 1B. Unresolved Staff Comments

         None.

Item 2. Properties

     We neither  own nor lease  office  space or any other real  property in our
business at the present time.

Item 3. Legal Proceedings

     In the  ordinary  course of  conducting  our  business,  we are  subject to
certain claims,  suits,  and complaints  filed against us. In General  Partner's
opinion, the outcome of such matters, if any, will not have a material impact on
our consolidated financial position or results of operations.  No material legal
proceedings are currently pending against us or against any of our assets.

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

     No matters  were  submitted  to a vote of  security  holders for the fourth
quarter 2005.

3
<PAGE>
                                     PART II

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

     Our  limited  partnership  units  are  not  publicly  traded  nor is  there
currently a market for our limited  partnership  units.  It is unlikely that any
such market will develop.

                                                    Number of Partners
               Title of Class                      as of March 15, 2006
------------------------------------         -------------------------------
               General Partner                                 1
              Limited Partners                               2,260

     We pay monthly distributions to our partners beginning with their admission
to the Partnership through the termination of the reinvestment period, which was
November  10,  2000.  We did not pay any  distributions  during  the year  ended
December 31, 2005.  For the two years ended December 31, 2004  distributions  to
our limited partners totaled $314,487, and $2,417,343 respectively.  For the two
years ended  December  31,  2004 we paid  distributions  to our General  Partner
totaling $3,177, and $24,418, respectively.

     Our  reinvestment  period ended November 10, 2000.  During the  disposition
period, we have 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.  We have not and will not invest in
any additional new finance or lease transactions  during the disposition period.
We anticipate completing our disposition during the Spring of 2006.

     In order for National  Association of Securities  Dealers  ("NASD") members
and their  associated  persons to have  participated in the offering and sale of
interests in limited partnership units (the "Units") pursuant to the offering or
to participate in any future offering of our Units, we are required  pursuant to
NASD Rule  2710(c)(6)  to  disclose  in each annual  report  distributed  to our
limited partners a per unit estimated value of our Units, the method by which we
developed the estimated value and the date used to develop the estimated  value.
In addition, our General Partner must prepare annual statements of our estimated
Unit values to assist  fiduciaries  of  retirement  plans  subject to the annual
reporting  requirements of the Employee Retirement Income Security Act ("ERISA")
in the preparation of their reports  relating to an investment in our Units. For
these  purposes,  we estimated  that our Units do not have any value per Unit at
September 30, 2005.

     This  estimate  was based on the  amount of  remaining  undiscounted  lease
payments on our existing  leases,  the booked  estimated  residual values of the
equipment held by us upon the  termination of those leases and our cash on hand.
From this amount we then subtracted our total debt  outstanding and then divided
that sum by the total  number of Units  outstanding.  This  valuation  was based
solely on our General  Partner's  perception of market  conditions and the types
and amounts of our assets. No independent valuation was sought.  However, as set
forth below, there is no significant public trading market for our Units at this
time.  The  foregoing  valuation  was  performed  solely  for the ERISA and NASD
purposes  described above.  There is no market for our Units, and,  accordingly,
this value does not represent an estimate of the amount a limited  partner would
receive  if he were to seek to sell  his  Units.  Furthermore,  there  can be no
assurance  as to the  amount  we may  actually  receive  if and  when we seek to
liquidate our assets or the amount of lease  payments and equipment  disposition
proceeds we will  actually  receive over our remaining  term.  Our Units are not
publicly  traded nor is there  currently a market for our Units.  It is unlikely
that any such market will develop.

Item 6. Selected Consolidated Financial Data

     The selected  consolidated  financial data should be read together with the
consolidated  financial  statements  and  related  notes  included  in  Item  8.
Financial Statements contained elsewhere in our Annual Report on Form 10-K.

4
<PAGE>

<TABLE>
<CAPTION>
                                                                           Year Ended December 31,
                                                                          -----------------------
                                                      2005           2004            2003           2002          2001
                                                      ----          -----            ----           -----         ----
<S>                                                  <C>            <C>            <C>            <C>             <C>
 Total revenue (a)                                   $1,387,606     $1,077,843     $ 1,135,294    $ 4,835,007     $4,724,024
                                                     ==========     ==========     ===========    ===========     ==========
 Net income (loss) (a, b)                            $  301,693     $ (998,444)    $(3,109,672)   $   114,894     $ (348,138)
                                                     ==========     ==========     ===========    ===========     ==========
 Net income (loss) allocable to limited
partners (b)                                         $  298,676     $ (988,460)    $(3,078,575)   $   113,745     $ (344,657)
                                                     ==========     ==========     ===========    ===========     ==========
 Net income (loss) allocable to general partner
(b)                                                  $    3,017     $   (9,984)    $   (31,097)   $     1,149     $   (3,481)
                                                     ==========     ==========     ===========    ===========     ==========

 Weighted average number of limited
        partnership units outstanding                   377,758        377,758         377,790        378,278        378,288
                                                     ==========     ==========     ===========    ===========     ==========
 Net income (loss) per weighted average
        limited partnership unit(a,b)                $     0.79     $    (2.62)    $     (8.15)   $      0.30     $    (0.91)
                                                     ==========     ==========     ===========    ===========     ==========

 Distributions to limited partners                   $      -       $  314,487     $ 2,417,343    $ 2,462,627     $3,488,143
                                                     ==========     ==========     ===========    ===========     ==========
 Distributions per weighted average
        limited partnership unit                     $      -       $     0.83     $      6.40    $      6.51     $     9.22
                                                     ==========     ==========     ===========    ===========     ==========
 Distributions to the General Partner                $      -       $    3,177     $    24,418    $    24,875     $   35,204
                                                     ==========     ==========     ===========    ===========     ==========

                                                                                 December 31,
                                                                                 ------------
                                                        2005           2004            2003           2002             2001
                                                        ----           ----            ----           ----             ----
 Total assets                                        $  522,149     $9,751,921     $11,534,680    $17,096,062     $26,589,619
                                                     ==========     ==========     ===========    ===========     ===========
 Notes payable                                       $      -       $9,339,699     $ 9,043,249    $9,190,418      $15,596,106
                                                     ==========     ==========     ===========    ==========      ===========
 Partners' equity                                    $  522,149     $  220,456     $ 1,536,564    $7,089,371      $ 9,463,279
                                                     ==========     ==========     ===========    ==========      ===========

</TABLE>

(a) During the year ended December 31, 2005 we had gains on sales from equipment
of approximately $631,000, or $1.67 per weighted average limited partner unit.

(b) During the year ended  December  31,  2003 we recorded  an  impairment  loss
provision of $1,500,000 or $3.97 per weighted average limited partnership unit.

5
<PAGE>


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

     Our General  Partner's  Discussion and Analysis of Financial  Condition and
Results of Operations contains forward-looking statements.  These statements are
based on current  expectations  and  assumptions  that are  subject to risks and
uncertainties.  Actual  results  could  differ  materially  because  of  factors
discussed in "Part I.  Forward-Looking  Statements"  and "Item 1A. Risk Factors"
located elsewhere in this Annual Report on Form 10-K.

     Overview

     We are an equipment  leasing  fund formed on July 8, 1993.  We began active
operations  on  November  12,  1993.  We  primarily  engaged in the  business of
acquiring  equipment  subject  to  lease  and,  to a  lesser  degree,  acquiring
ownership rights to items of leased equipment at lease  expiration.  Some of our
equipment leases were acquired for cash and provided current cash flow, which we
refer to as "income"  leases.  The majority of the  purchase  price of our other
equipment  leases was financed,  so these leases  generated little or no current
cash flow because  substantially  all the rental payments received from a lessee
was paid to a lender.  For these "growth" leases, we anticipated that the future
value of the leased  equipment  would  exceed the cash  portion of the  purchase
price  paid for the  equipment.  We are  currently  completing  our  disposition
period,  wherein we have sold our assets and are  seeking to wind up  operations
during the Spring of 2006.

     Lease and Other Significant Transactions

     During the year ended December 31, 2005, we engaged in the following  sales
of leased equipment. We did not purchase,  finance or sell any equipment for the
years ended December 31, 2004 and 2003.

     Chemical Industry

     We had a 25% interest in a sodium chlorate  production  facility subject to
lease with EKA  Chemicals,  Inc. We received  rental  payments of $186,250  each
during July and December  2005.  The lease expired with the final rental payment
in December 2005, at which time title in the equipment  passed to EKA Chemicals,
Inc. for a one dollar buy out.

     Sale of Interest in ICON Cheyenne LLC

     On December 28, 2005, we sold our 1.0% ownership  interest in ICON Cheyenne
LLC to ICON Income Fund Eight B L.P. ("Fund Eight B"), an entity also managed by
our General Partner, for approximately $4,800, thereby increasing Fund Eight B's
ownership in ICON Cheyenne LLC to 97.73%. This amount represented our fair value
in ICON  Cheyenne LLC at December 28, 2005.  Fair value was  determined  using a
cash flow analysis of the remaining leases.

     Sale of two McDonnell Douglas MD-83 Aircraft

     We along with ICON Cash Flow  Partners,  L.P.,  Series E ("Series  E"), had
ownership  interests  of 99% and 1%,  respectively,  in ICON Cash Flow  Partners
L.L.C.  II ("LLC II"). LLC II owned a McDonnell  Douglas MD-83 aircraft on lease
Aerovias de Mexico,  S.A. de C.V.  ("Aeromexico")  which expired  during January
2005.  Aeromexico  continued to operate the aircraft after the lease  expiration
and was making  monthly  rental  payments  in  accordance  with the terms of the
expired  lease.  On October 21, 2005, LLC II sold the aircraft to FINOVA Capital
Corporation ("FINOVA") in exchange for the outstanding non-recourse debt balance
owed to  FINOVA  of  approximately  $9,600,000.  LLC II's  gain on this sale was
approximately  $637,000,  of which the  Partnership's  portion is  approximately
$631,000.

6
<PAGE>


     We  along  with  Series  E,  had   ownership   interests  of  1%  and  99%,
respectively,  in ICON Cash Flow Partners L.L.C.  ("ICON LLC"). ICON LLC owned a
McDonnell  Douglas MD-83 aircraft on lease with Aeromexico  which expired during
January  2005.  Aeromexico  continued  to operate the  aircraft  after the lease
expiration and was making monthly rental  payments in accordance  with the terms
of the expired lease.  On June 14, 2005, ICON LLC sold the aircraft to FINOVA in
exchange for the outstanding  balance of non-recourse  debt and accrued interest
owed to FINOVA of  approximately  $9,831,000.  ICON  LLC's gain on this sale was
approximately  $180,000,  of which the  Partnership's  portion is  approximately
$1,800.

     Coal Handling Facility

     We had a 0.5025% interest in  ICON/Boardman  Facility LLC, a joint venture,
an entity also managed by our General  Partner that entered into a Memorandum of
Agreement with the lessee to sell the coal handling  facility  effective May 27,
2005. The sale price was approximately  $21,250,000.  Our portion of the gain on
the sale was approximately $24,000.

     Current Business Environment and Outlook

     The  United  States  economy  appears  to be  recovering,  and the  leasing
industry's outlook for the foreseeable future is encouraging.  The November 2005
Economic Vital Signs Report by the United States Joint Economic Committee stated
that fears stemming from economic impact of natural disasters appears unfounded,
that gross domestic  product (GDP) increased 3.8% during the third quarter 2005.
As conditions for capital  investment  remain  favorable and indicate  continued
growth,  we anticipate that capital spending by corporations  should continue to
increase in 2006.  Increased  capital  spending  may increase  available  leases
thereby  creating  more  opportunities  in the  leasing  market.  We believe the
leasing industry's outlook for the foreseeable future is encouraging.

     Other  factors  which may  negatively  affect the leasing  industry are the
proposed  legal and  regulatory  changes that may affect tax benefits of leasing
and the  continued  misperception  by potential  lessees,  stemming  from Enron,
WorldCom and others,  that leasing should not play a central role as a financing
alternative. However, as economic growth continues and interest rates inevitably
begin to rise over time, we are optimistic  that more lessees will return to the
marketplace.

     New Accounting Pronouncements

     On June 1, 2005 the Financial  Accounting  Standards Board issued Statement
of Financial Accounting Standards ("SFAS") No. 154 "Accounting Changes and Error
Corrections" ("SFAS 154") which replaces Accounting Principles Board Opinion No.
20,  "Accounting  Changes"  ("APB  20") and SFAS No.  3,  "Reporting  Accounting
Changes in Interim  Financial  Statements," and changes the requirements for the
accounting  for and  reporting  of a change in  accounting  principle.  SFAS 154
requires  retrospective  application to prior periods' financial statements of a
voluntary change in accounting  principle unless it is impracticable  for fiscal
years  beginning  after December 15, 2005. APB 20 previously  required that most
voluntary  changes in  accounting  principle be  recognized  by including in net
income of the period of the change the cumulative  effect of changing to the new
accounting  principle.  We do not  expect  the  adoption  of SFAS 154 to have an
impact on our financial position or results of operations.

     Our General Partner does not believe that any recently issued,  but not yet
effective,  accounting  pronouncements,  if  currently  adopted,  would  have  a
material effect on the accompanying financial statements.

7
<PAGE>

     Critical Accounting Policies

     An  appreciation  of our  critical  accounting  policies  is  necessary  to
understand our financial results. These policies may require our General Partner
to make difficult and subjective  judgments  regarding  uncertainties,  and as a
result,  such  estimates may  significantly  impact our financial  results.  The
precision of these  estimates and the  likelihood of future  changes depend on a
number of underlying variables and a range of possible outcomes.  We applied our
critical accounting policies and estimation methods  consistently in all periods
presented.  We consider the following  accounting policies to be critical to our
business:

o        Lease classification and revenue recognition
o        Asset Impairments

     Lease Classification and Revenue Recognition

     The equipment we lease to third  parties is classified  either as a finance
lease, a leveraged lease, or an operating lease,  which is determined based upon
the terms of each lease. Initial direct costs are capitalized and amortized over
the term of the related  lease for both a finance  lease and a leveraged  lease.
For an operating  lease, the initial direct costs are included as a component of
the cost of the equipment and depreciated.

     For finance leases, we record, at lease inception,  the total minimum lease
payments receivable from the lessee, the estimated  unguaranteed  residual value
of the equipment at lease  termination,  the initial direct costs related to the
lease 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 ratably over the term of the lease.

     For leveraged leases, we record, at lease inception,  our net investment in
the equipment  which  consists of the minimum  lease  payments  receivable,  the
estimated  unguaranteed residual value of the equipment at lease termination and
the initial  direct costs related to the lease,  net of the unearned  income and
principal  and interest on the related  non-recourse  debt.  Unearned  income is
recognized  as income over the life of the lease at a constant rate of return on
the positive net investment.

     For operating leases, income is recorded as rental income and is recognized
on the straight line method over the lease term.

     Our General  Partner has an  investment  committee  that  approves each new
equipment  acquisition  and lease  transaction.  As part of their process,  they
determine the residual value to be used once the  acquisition has been approved.
The factors  considered in determining  the residual value include,  but are not
limited to, the  creditworthiness of the potential lessee, the type of equipment
being  considered,  how the equipment is integrated  into the potential  lessees
business,  the length of the lease and  industry in which the  potential  lessee
operates.  Residual  values are reviewed in accordance with our policy to review
all significant assets in our portfolio.

     Asset Impairments

     The significant assets in our asset portfolio are periodically reviewed, at
least annually,  by our General Partner,  to determine whether events or changes
in  circumstances  indicate  that the  carrying  value  of an  asset  may not be
recoverable.   Our  General  Partner  uses  independent  qualified  third  party
appraisers  to  assist  in the  review  process.  An  impairment  loss  will  be
recognized if the carrying  amount of a long-lived  asset is not recoverable and
exceeds its fair value. In such circumstances,  we will estimate the future cash
flows  (undiscounted  and without interest  charges) expected to result from the
use of the asset and its eventual disposition.  Future cash flows are the future
cash inflows  expected to be generated by an asset less the future cash outflows
expected to be necessary to obtain those  inflows.  An  impairment  loss will be
measured  as the  amount by which the  carrying  amount  of a  long-lived  asset
exceeds its fair value.

8
<PAGE>

     The events or changes in  circumstances  which  generally  indicate that an
asset  may be  impaired  are (i) the  estimated  fair  value  of the  underlying
equipment  is less than our  carrying  value or (ii) the lessee is  experiencing
financial difficulties and it does not appear likely that the estimated proceeds
from the  disposition  of the asset will be  sufficient to satisfy the remaining
obligation  to the lender and our residual  position in the asset.  Generally in
the latter  situation,  the residual  position  relates to equipment  subject to
third party notes payable where the lessee remits their rental payments directly
to the lender and we do not recover our residual position until the note payable
is repaid in full.

Results of  Operations  for the Years Ended  December 31, 2005 ("2005") and 2004
("2004")

     We sold  our  final  leased  assets  during  December  2005  and we have no
remaining assets other than cash. We expect to be liquidating  during the Spring
of 2006.

         Revenue for 2005 and 2004 are summarized as follows:

<TABLE>
<CAPTION>

                                                                             Years Ended December 31,
                                                                             -----------------------
                                                                        2005            2004           Change
                                                                        ----            ----           ------
<S>                                                                 <C>            <C>            <C>
 Total revenue                                                      $1,387,606     $ 1,077,843    $   309,763
                                                                    ==========     ===========    ===========

 Rental income                                                      $  721,629     $   926,002    $  (204,373)
 Finance income                                                     $    2,743     $    39,307    $   (36,564)
 Net gain (loss) on sales of equipment                              $  631,066     $  (121,565)   $   752,631
 Income (loss) from investments in joint ventures                   $   23,312     $    40,567    $   (17,255)
 Interest income                                                    $       -      $     9,386    $    (9,386)
 Other income                                                       $    8,856     $   184,146    $  (175,290)

</TABLE>

     Total revenue for 2005 increased by $309,763, or 28.7%, as compared to 2004
which was  primarily due to a net gain on sales of  equipment.  Offsetting  this
increase we  experienced  decreases  in every other  revenue  category  which is
consistent with our winding up of operations during 2005.

         Expenses for 2005 and 2004 are summarized as follows:

<TABLE>
<CAPTION>


                                                                              Years Ended December 31,
                                                                              ------------------------
                                                                        2005            2004         Change
                                                                        ----            ----         ------
<S>                                                                 <C>            <C>            <C>
 Total expenses                                                     $1,085,913     $ 2,076,287    $  (990,374)
                                                                    ==========     ===========    ==========

 Depreciation                                                       $     -        $   715,005    $  (715,005)
 Interest                                                           $  989,641     $ 1,196,450    $  (206,809)
 General and administrative                                         $   92,691     $   125,609    $   (32,918)
 Management fees - General Partner                                  $     -        $    35,156    $   (35,156)
 Administrative expense reimbursements - General Partner            $     -        $    14,130    $   (14,130)
 Minority interest                                                  $    3,581     $   (10,063)   $    13,644

</TABLE>

     Total  expenses for 2005  decreased  by  $990,374,  or 47.7% as compared to
2004. The decrease is consistent with our winding up of operations  during 2005.
During 2005 we sold all of our leased equipment.

     Net Loss

     As a result of the  foregoing  factors,  net income in 2005 was $301,693 as
compared to a net loss in 2004 of $998,444.  The net income per weighted average
number of limited  partnership  units outstanding was $0.79 for 2005 as compared
to a  net  loss  per  weighted  average  number  of  limited  partnership  units
outstanding of $2.62 for 2004.

9
<PAGE>

Results of  Operations  for the Years Ended  December 31, 2004 ("2004") and 2003
("2003")

         Revenue for 2004 and 2003 are summarized as follows:

<TABLE>
<CAPTION>

                                                                              Years Ended December 31,
                                                                              ------------------------
                                                                         2004          2003           Change
                                                                         ----          ----           ------

<S>                                                                 <C>            <C>            <C>
 Total revenue                                                      $1,077,843     $ 1,135,294    $   (57,451)
                                                                    ==========     ===========    ===========

 Rental income                                                      $  926,002     $ 1,076,686    $  (150,684)
 Finance income                                                     $   39,307     $    43,095    $    (3,788)
 Net gain (loss) on sales of equipment                              $ (121,565)    $  (263,552)   $   141,987
 Income (loss) from investments in joint ventures                   $   40,567     $   (74,009)   $   114,576
 Interest income                                                    $    9,386     $        55    $     9,331
 Other income                                                       $  184,146     $   353,019    $  (168,873)

</TABLE>

     Total revenue for 2004 decreased by $57,451,  or 5.1%, as compared to 2003.
The decrease in rental  income was due to equipment on lease to National  Steel,
previously held as investments in operating leases, which was sold at the end of
2003. During 2004, we terminated leases and incurred a smaller loss on equipment
sales  than we  incurred  during  2003.  The  increase  in  income  (loss)  from
investments  in joint  ventures  was due  primarily  to the  dissolution  of our
investment  in AIC Trust.  The decrease in other income is due to an  adjustment
during 2004  related to our General  Partner's  revised  estimate  that  certain
liabilities relating to previously terminated leases were no longer valid.

         Expenses for 2004 and 2003 are summarized as follows:

<TABLE>
<CAPTION>

                                                                              Years Ended December 31,
                                                                              ------------------------
                                                                        2004            2003           Change
                                                                        ----            ----           ------
<S>                                                                 <C>            <C>            <C>
 Total expenses                                                     $2,076,287     $ 4,244,966    $(2,168,679)
                                                                    ==========     ===========    ============

 Depreciation                                                       $  715,005     $ 1,430,010    $  (715,005)
 Impairment loss                                                    $       -      $ 1,500,000    $(1,500,000)
 Interest                                                           $1,196,450     $ 1,105,218    $    91,232
 General and administrative                                         $  125,609     $   298,305    $  (172,696)
 Management fees - General Partner                                  $   35,156     $   106,843    $   (71,687)
 Administrative expense reimbursements - General Partner            $   14,130     $    39,635    $   (25,505)
 Amortization of initial direct costs                               $       -      $       706    $      (706)
 Reversal of provision for bad debts                                $       -      $  (204,018)   $   204,018
 Minority interest                                                  $  (10,063)    $   (31,733)   $    21,670

</TABLE>

     Total  expenses for 2004  decreased by  $2,168,679,  or 51%, over 2003. The
decrease in expenses was a result of overall reduced fund activity. The decrease
in  depreciation  was  due to our  General  Partner's  decision  to  discontinue
depreciation on the Aeromexico  aircraft at July 1, 2004 due to the value of the
aircraft  approximating  its fair value at that time. The decrease in impairment
loss was due to an impairment  charge on the  Aeromexico  aircraft in 2003 which
was not deemed  necessary in 2004.  The  decrease in general and  administrative
expenses was primarily due to a reduction in professional  fees due to the above
mentioned  reduction in fund  activity.  The provision for bad debts reversal in
2003 was due to our  General  Partner's  review of the  allowance  for  doubtful
accounts and the  conclusion  that the allowance was overstated at that time. No
such reversal was deemed necessary in 2004.

10
<PAGE>

     Net Loss

     As a result of the  foregoing  factors,  net loss was  $998,444  in 2004 as
compared to a net loss of $3,109,672 in 2003. The net loss per weighted  average
number of limited  partnership  units  outstanding was $2.62 in 2004 compared to
the  net  loss  per  weighted  average  number  of  limited   partnership  units
outstanding of $8.15 in 2003.

     Liquidity and Capital Resources

     Sources and Uses of Cash

     Our main  source  of cash  during  2005  and  2004  was from our  operating
activities and investing activities,  respectively.  During 2005 we had positive
cash flows from operations of approximately $349,000. Additionally,  during 2005
we received  cash from  investing  activities.  We also  received  approximately
$50,000 from the sales of equipment and approximately $84,000 from distributions
from our  investments in joint ventures.  During 2004 we received  approximately
$452,000  from   distributions   from  our   investments   in  joint   ventures.
Additionally,  during  2004  we  had  positive  cash  flow  from  operations  of
approximately $203,000.

     We had no  substantial  uses of cash during 2005.  Our primary uses of cash
during 2004 were cash distributions to our partners and repayments to affiliated
entities.

     Financings and Borrowings

     At December 31, 2005, we are not a party to any non-recourse debt.

     Based upon our current  level of  operations,  we believe  that the cash we
have available will be adequate to meet our  short-term  liquidity  needs and to
complete our disposition  period,  which we anticipate will be completed  during
the Spring of 2006.

     Distributions

     We  paid  monthly  distributions  to  our  partners  beginning  with  their
admission to the Partnership through the termination of the reinvestment period,
which was November 10, 2000.  We did not pay any  distributions  during the year
ended  December  31,  2005.  For the  years  ended  December  31,  2004 and 2003
distributions were made to our limited partners totaled $314,487, and $2,417,343
respectively.  For  the  years  ended  December  31,  2004,  and  2003  we  paid
distributions to our General Partner totaling $3,177, and $24,418, respectively.

     Contractual Obligations and Commitments

     At December  31, 2005 we have no  contractual  obligations  and are a not a
party to non-recourse or recourse debt.

     Off-Balance Sheet Transactions

         None.

Item 7A. Qualitative and Quantitative Disclosures About Market Risk

     We, like most other companies,  are exposed to certain market risks,  which
includes changes in interest rates and the demand for equipment (and the related
residuals)  owned by us. We believe  that our  exposure to other  market  risks,
including foreign currency  exchange rate risk,  commodity risk and equity price
risk, are  insignificant,  at this time, to both our financial  position and our
results of operations.

11
<PAGE>

Item 8.  Financial Statements

     Index to Financial Statements                                     Page

     Report of Independent Registered Public Accounting Firm            13

     Consolidated Balance Sheets at December 31, 2005 and 2004          14

     Consolidated Statements of Operations for the Years Ended
       December 31, 2005, 2004 and 2003                                 15

     Consolidated Statement of Changes in Partners' Equity for the
       Years Ended December 31, 2003, 2004 and 2005                     16

     Consolidated Statements of Cash Flows for the Years Ended
       December 31, 2005, 2004, and 2003                                17

     Notes to Consolidated Financial Statements                         19

12
<PAGE>


The Partners
ICON Cash Flow Partners L.P. Six


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     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,  2005  and  2004  and  the  related  consolidated   statements  of
operations,  changes in partners'  equity,  and cash flows for each of the three
years in the period  ended  December  31,  2005.  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 the  standards of the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain  reasonable  assurance about whether the
financial statements are free of material  misstatement.  The Partnership is not
required  to have,  nor were we engaged  to  perform,  an audit of its  internal
control over financial reporting.  Our audit included  consideration of internal
control over financial  reporting as a basis for designing audit procedures that
are appropriate in the  circumstances,  but not for the purpose of expressing an
opinion  on  the  effectiveness  of  the  Partnership's  internal  control  over
financial reporting.  Accordingly, we express no such opinion. 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, 2005 and 2004,  and
the results of their operations and their cash flows for each of the three years
in the period ended December 31, 2005, 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 10, 2000 and its disposition period commenced.  As of December 31, 2005
the  Partnership  has  disposed of its entire  equipment  portfolio  and related
assets and anticipates winding up operations during 2006.

/s/ Hays & Company LLP

March 3, 2006
New York, New York

13
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                           Consolidated Balance Sheets
                                  December 31,

                                     ASSETS
                                                    2005               2004
                                                    ----               ----
 Cash and cash equivalents                      $      522,149    $     34,167
                                                --------------    ------------

 Investments in finance leases:
     Minimum rents receivable                                -         563,313
     Unearned income                                         -          (2,967)
                                                --------------    ------------

     Net investment in finance leases                        -         560,346
                                                --------------    ------------

 Investments in operating leases:
    Equipment, at cost                                       -      17,714,798
    Accumulated depreciation                                 -      (8,668,859)
                                                --------------    ------------
   Net investments in operating leases                       -       9,045,939
                                                --------------    ------------

 Investments in joint ventures                               -          86,524
 Other assets, net                                           -          24,945
                                                --------------    ------------

            Total assets                        $      522,149    $  9,751,921
                                                ==============    ============

                        LIABILITIES AND PARTNERS' EQUITY

 Note payable - non-recourse and accrued
   interest                                     $            -    $  9,339,699
 Security deposits and deferred
   credits                                                   -           7,337
 Accounts payable and accrued
   expenses                                                  -           7,613
 Due to affiliates, net                                      -         150,000
 Minority interest                                           -          26,816
                                                --------------    -----------

        Total liabilities                                    -       9,531,465
                                                --------------    ------------

 Commitments and Contingencies

 Partners' equity:
   General Partner                                    (322,463)       (325,480)
   Limited Partners (377,758.47 units outstanding,
         $100 per unit original issue price)           844,612         545,936
                                                --------------    ------------
   Total partners'equity                               522,149         220,456
                                                --------------    ------------
   Total liabilities and partners' equity       $      522,149    $  9,751,921
                                                ==============    ============

See notes to consolidated financial statements.

14
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                      Consolidated Statements of Operations
                            Years Ended December 31,


<TABLE>
<CAPTION>

                                                                     2005              2004              2003
                                                                     ----              ----              ----
<S>                                                          <C>              <C>                  <C>
 Revenue:
      Rental income                                           $    721,629      $    926,002       $ 1,076,686
      Finance income                                                 2,743            39,307            43,095
      Net gain (loss) on sales of equipment                        631,066          (121,565)         (263,552)
      Income (loss) from investments in joint ventures              23,312            40,567           (74,009)
      Interest income                                                   -              9,386                55
      Other income                                                   8,856           184,146           353,019
                                                              ------------      ------------       -----------
                    Total revenue                                1,387,606         1,077,843         1,135,294
                                                              ------------      ------------       -----------

 Expenses:
      Depreciation                                                      -            715,005         1,430,010
      Impairment loss                                                   -                -           1,500,000
      Interest                                                     989,641         1,196,450         1,105,218
      General and administrative                                    92,691           125,609           298,305
      Management fees - General Partner                                 -             35,156           106,843
      Administrative expense reimbursements - General
        Partner                                                         -             14,130            39,635
      Amortization of initial direct costs                              -                -                 706
      Reversal of provision for bad debts                               -                -            (204,018)
      Minority interest                                              3,581           (10,063)          (31,733)
                                                              ------------      ------------       -----------

                    Total expenses                               1,085,913         2,076,287         4,244,966
                                                              ------------      ------------       -----------

 Net income (loss)                                            $    301,693      $   (998,444)      $(3,109,672)
                                                              ============      ============       ===========
 Net income (loss) allocable to:
      Limited Partners                                        $    298,676      $   (988,460)      $(3,078,575)
      General Partner                                                3,017            (9,984)          (31,097)
                                                              ------------      ------------       -----------

                                                              $    301,693      $  (998,444)       $(3,109,672)
                                                              ============      ===========        ===========
 Weighted average number of
      limited partnership units outstanding                        377,758           377,758           377,790
                                                              ============      ============       ===========
 Net income (loss) per weighted average
      limited partnership unit                                $       0.79      $      (2.62)      $     (8.15)
                                                              ============      ============       ===========

</TABLE>


See notes to consolidated financial statements.

15
<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
              Consolidated Statement of Changes in Partners' Equity
                  Years Ended December 31, 2003, 2004 and 2005


<TABLE>
<CAPTION>

                                                Limited Partner                                           Total
                                                    Units               Limited           General        Partners'
                                                 Outstanding            Partners          Partner         Equity
                                                 -----------            --------          -------         ------

<S>                                                    <C>          <C>               <C>             <C>
 Balance, January 1, 2003                              378,258      $    7,346,175    $  (256,804)    $   7,089,371


 Limited partnership units redeemed                       (500)             (1,374)             -            (1,374)
 Cash distributions to partners                              -          (2,417,343)       (24,418)       (2,441,761)
 Net loss                                                    -          (3,078,575)       (31,097)       (3,109,672)
                                                --------------      --------------    -----------     -------------

 Balance, December 31, 2003                            377,758           1,848,883       (312,319)        1,536,564
 Cash distributions to partners                              -            (314,487)        (3,177)         (317,664)
 Net loss                                                    -            (988,460)        (9,984)         (998,444)
                                                --------------      --------------    -----------     -------------

 Balance, December 31, 2004                            377,758             545,936       (325,480)          220,456
 Net income                                                  -             298,676          3,017           301,693
                                                --------------      --------------    -----------     -------------

 Balance, December 31, 2005                            377,758      $      844,612    $ (322,463)     $     522,149
                                                ==============      ==============    ===========     =============

</TABLE>
See notes to consolidated financial statements.

16
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                      Consolidated Statements of Cash Flows
                            Years Ended December 31,


<TABLE>
<CAPTION>

                                                                    2005             2004               2003
                                                                    ----             ----               ----
 Cash flows from operating activities:

<S>                                                           <C>               <C>                 <C>
    Net income (loss)                                         $    301,693      $   (998,444)      $(3,109,672)
    Adjustments to reconcile net income (loss) to
        net cash provided by operating activities:
         Rental income paid directly to lenders by lessees        (710,000)         (900,000)         (900,000)
         Interest expense on non-recourse financing
            paid directly to lenders  by lessees                   710,000           900,000           900,000
         Depreciation                                                    -           715,005         1,430,010
         Impairment loss                                                 -                 -         1,500,000
         Amortization of initial direct costs
             and loan fees                                               -                 -            46,507
         Reversal of provision for bad debts                             -                 -          (204,018)
         Net (gain) loss on sales of equipment                    (631,066)          121,565           263,552
        (Income) loss from investments in joint ventures           (23,312)          (40,567)           74,009
         Non-cash portion of other income                           (4,483)                -                -
         Minority interest                                           3,581           (10,063)          (31,733)
    Changes in operating assets and liabilities:
     Collection of principal - non-financed receivables            556,008           365,767           360,299
     Other assets, net                                              24,945            (4,847)          123,332
     Accrued interest payable                                      279,641           296,450           159,417
     Security deposits and deferred credits                         (2,129)           (8,148)         (193,016)
     Accounts payable and accrued expenses                          (5,963)         (222,609)           (3,211)
     Due to affiliates, net                                       (150,000)          (10,992)            3,854
     Other                                                            -                    -            28,020
                                                              ------------      ------------       -----------


 Net cash provided by operating activities                         348,915           203,117           447,350
                                                              ------------      ------------       -----------

 Cash flows provided by investing activities:

     Proceeds from sales of equipment                               50,000             5,000           953,841
     Proceeds from sales of investments in joint ventures            4,758                 -                -
     Distributions received from
       investments in joint ventures                                84,309           452,140           379,779
                                                              ------------      ------------       -----------


 Net cash provided by investing activities                         139,067           457,140         1,333,620
                                                              ------------      ------------       -----------

 Cash flows used in financing activities:

    (Repayments to) proceeds from affiliates                             -          (352,765)          502,765
     Cash distributions to partners                                      -          (317,664)       (2,441,761)
     Redemption of limited partnership units                             -                 -            (1,374)
                                                              ------------      ------------       -----------


 Net cash used in financing activities                                   -          (670,429)       (1,940,370)
                                                              ------------      ------------       -----------

 Net increase (decrease) in cash and cash equivalents              487,982           (10,172)         (159,400)

 Cash and cash equivalents, beginning of the year                   34,167            44,339           203,739
                                                              ------------      ------------       -----------
 Cash and cash equivalents, end of the year                   $   522,149       $     34,167       $    44,339
                                                              ============      ============       ===========

</TABLE>

See notes to consolidated financial statements.

17
<PAGE>


                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                      Consolidated Statements of Cash Flows
                            Years Ended December 31,


<TABLE>
<CAPTION>

                                                                        2005         2004              2003
                                                                        ----         ----              ----
 Supplemental disclosure of cash flow information:
<S>                                                                <C>            <C>              <C>
     Cash paid during the year for interest                        $         -    $         -      $         -
                                                                   ===========    ===========      ===========

 Supplemental disclosure of non-cash investing and financing activities:
     Principal and interest from finance leases paid
        directly to lender by lessee                               $         -    $         -      $   306,586
                                                                   ===========    ===========      ===========
     Rental income from operating lease paid directly
        to lender by lessee                                        $   710,000    $   900,000      $   900,000
                                                                   ===========    ===========      ===========
     Interest on non-recourse financing paid directly
        to lender by lessee                                        $   710,000    $   900,000      $  1,206,586
                                                                   ===========    ===========      ===========

</TABLE>
See notes to consolidated financial statements.

18
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(1)    Organization

     ICON Cash Flow Partners L.P. Six (the  "Partnership") was formed on July 8,
1993 as a  Delaware  limited  partnership.  The  Partnership  is  engaged in one
business segment,  the business of acquiring  equipment  subject to leases.  The
Partnership will continue until December 31, 2010, unless terminated sooner.

     The  principal  objective  of the  Partnership  was to obtain  the  maximum
economic return from its investments for the benefit of its partners. To achieve
this objective, the Partnership:  (i) acquired a diversified portfolio of leases
and financing transactions; (ii) made monthly cash distributions to its partners
commencing  with each  partner's  admission to the  Partnership,  and  continued
through  the  reinvestment  period,  which  ended on November  10,  2000;  (iii)
re-invested  substantially all undistributed  cash from operations and cash from
sales of equipment and financing  transactions  during the reinvestment  period;
and (iv) disposed of the Partnership's  investments and is distributing the cash
from sales of such investments to its partners during the disposition period.

     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,  including but not limited to, the Partnership's equipment
leases and financing transactions under the terms of a management agreement with
the Partnership.  Additionally,  the General Partner has a 1% ownership interest
in the Partnership.

     The  Partnership's  reinvestment  period  ended  November  10, 2000 and the
Partnership  commenced its disposition period. During the disposition period the
Partnership is distributing substantially all distributable cash from operations
and equipment sales to the partners and will continue the orderly termination of
its operations and affairs.  The  Partnership  will not invest in any additional
finance or lease transactions during the disposition period. The Partnership has
disposed of its entire  equipment  portfolio and related assets and  anticipates
winding up its operations during 2006.

     The Partnership's maximum offering amount was $120,000,000. The Partnership
commenced  business  operations on its initial  closing date of, March 31, 1994,
with the issuance of 16,538 limited partnership units representing $1,653,773 of
capital  contributions.   Between  April  1,  1994  and  November  8,  1995  the
Partnership's  final closing date, 367,319 additional limited  partnership units
were sold,  bringing the total admissions to 383,857 limited  partnership  units
representing  $38,385,712  of capital  contributions.  Between 1995 and 2005 the
Partnership  redeemed  6,099  limited  partnership  units  resulting  in 377,758
limited partnership units outstanding at December 31, 2005.

     Partners'   capital  accounts  are  increased  for  their  initial  capital
contribution plus their  proportionate  share of earnings and decreased by their
proportionate  share  of  losses  and  distributions.   Profits,   losses,  cash
distributions and 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 on their
outstanding  adjusted  capital  contribution  account.   After  such  time,  the
distributions  will be  allocated  90% to the  limited  partners  and 10% to the
General Partner.

19
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(2)    Summary of Significant Accounting Policies

     Consolidation and Minority Interest

     The  consolidated   financial   statements  include  the  accounts  of  the
Partnership and its majority owned subsidiaries.  All intercompany  accounts and
transactions have been eliminated in consolidation.

    The Partnership accounts for its interests in minority owned joint ventures
where the  Partnership's  ownership  percentage is 20% to 50%,  under the equity
method of accounting.  In such cases, the Partnership's original investments are
recorded  at  cost  and  adjusted   for  its  share  of  earnings,   losses  and
distributions.

     The Partnership accounts for its interests in minority owned joint ventures
where the  Partnership's  ownership  percentage  is less than 20% under the cost
method of accounting.  In such cases, the Partnership's original investments are
recorded at cost and adjusted for its distributions.

     Cash and Cash Equivalents

     Cash  and  cash  equivalents  include  cash  in  banks  and  highly  liquid
investments with original maturity dates of three months or less when purchased.

     Concentration of Credit Risk

     Concentrations  of credit risk with respect to lessees are dispersed across
different  industry  segments within the United States of America and throughout
the world; accordingly the Partnership is exposed to business and economic risk.
Although the Partnership does not currently  foresee a concentrated  credit risk
associated  with these lessees,  lease payments are dependent upon the financial
stability of the segments in which they operate.

     Allowance for Doubtful Accounts

     The  Partnership  estimates  collectibility  of  receivables  by  analyzing
historical bad debts,  lessee  concentrations  and credit worthiness and current
economic  trends when  evaluating  the  adequacy of the  allowance  for doubtful
accounts.  The Partnership  records an allowance for doubtful  accounts when the
analysis indicates that the probability of full collection is unlikely.

      Investment in Operating Leases

     Operating  leases  are  stated  at  cost  less  accumulated   depreciation.
Depreciation is being provided for using the straight-line  method over the term
of the related  equipment  lease to its estimated  residual  value at lease end.
Upon  final  disposition  of the  equipment,  the cost and  related  accumulated
depreciation  will be removed from the accounts and the resulting profit or loss
will be reflected in the  consolidated  statement of  operations.  Revenues from
operating  leases are  recognized on a straight line basis over the lives of the
related leases.

20
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(2)    Summary of Significant Accounting Policies - continued

     Asset Impairments

     The  Partnership's  asset  portfolio  is  periodically  reviewed,  at least
annually, to determine whether events or changes in circumstances  indicate that
the carrying  value of an asset may not be  recoverable.  An impairment  loss is
recognized if the carrying  amount of a long-lived  asset is not recoverable and
exceeds its fair value. If there is an indication of impairment, the Partnership
estimates  the future cash flows  (undiscounted  and without  interest  charges)
expected  to  result  from the use of the asset  and its  eventual  disposition.
Future cash flows are the cash inflows expected to be generated by an asset less
the cash  outflows  expected to be  necessary  to obtain  those  inflows.  If an
impairment is determined to exist,  an impairment loss is measured as the amount
by which the carrying amount of a long-lived asset exceeds its fair value.

     The events or changes in  circumstances  which  generally  indicate that an
asset  may be  impaired  are (i) the  estimated  fair  value  of the  underlying
equipment  is less than its  carrying  value or (ii) the lessee is  experiencing
financial difficulties and it does not appear likely that the estimated proceeds
from the  disposition  of the asset will be  sufficient to satisfy the remaining
obligation to the  non-recourse  lender and our residual  position in the asset.
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 position until the non-recourse note payable is repaid in full.

     Redemption of Limited Partnership Units

     The Partnership may, at its discretion,  redeem units from a limited number
of  its  limited  partners  in any  one  year,  as  defined  in the  partnership
agreement.   The  redemption  amounts  are  calculated   following  a  specified
redemption formula in accordance with the partnership agreement.  Redeemed units
have no  voting  rights  and do not  share in  distributions.  Redeemed  limited
partnership units are accounted for as a reduction from partners' equity.

     Per Unit Data

     Net income  (loss) and  distributions  per unit are based upon the weighted
average number of units outstanding during the year.

     Revenue Recognition

     The Partnership  leases  equipment to third parties which may be classified
as either a finance lease or an operating lease,  which is determined based upon
the terms of each lease. Initial direct costs are capitalized and amortized over
the term of the related lease for a finance lease.  For an operating  lease, the
initial  direct costs are  included as a component of the cost of the  equipment
and depreciated.

     For finance leases, the Partnership records, at lease inception,  the total
minimum lease payments  receivable from the lessee,  the estimated  unguaranteed
residual value of the equipment at lease  termination,  the initial direct costs
related to the lease 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 term of the lease  using the
effective interest rate method.

21
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(2)    Summary of Significant Accounting Policies - continued

     For  operating  leases,  rental  income is  recognized on the straight line
method over the lease term.  Billed and uncollected  operating lease receivables
are included in other  assets.  Deferred  income is the  difference  between the
timing of the cash payments and the income recognized on a straight line basis.

     Income Taxes

     The  Partnership is taxed as a partnership for Federal and state income tax
purposes.  No provision for income taxes has been  recorded  since the liability
for such taxes is that of each of the individual  limited  partner's rather than
the  Partnership's.   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 tax of the limited partner's.

     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 at December 31, 2005 and 2004 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 notes  payables  approximates
market value.

     Use of Estimates

     The  preparation  of financial  statements  in conformity  with  accounting
principles  generally  accepted  in the United  States of America  requires  the
General  Partner to make  estimates  and  assumptions  that affect the  reported
amounts of assets and  liabilities  and the disclosure of contingent  assets and
liabilities  at the  date  of the  consolidated  financial  statements  and  the
reported  amounts of revenues and expenses during the reporting  period.  Actual
results could differ from those estimates.

     Recent Accounting Pronouncements

     On June 1, 2005 the Financial  Accounting  Standards Board issued Statement
of Financial Accounting Standards ("SFAS") No. 154 "Accounting Changes and Error
Corrections" ("SFAS 154") which replaces Accounting Principles Board Opinion No.
20,  "Accounting  Changes"  ("APB  20") and SFAS No.  3,  "Reporting  Accounting
Changes in Interim  Financial  Statements," and changes the requirements for the
accounting  for and  reporting  of a change in  accounting  principle.  SFAS 154
requires  retrospective  application to prior periods' financial statements of a
voluntary change in accounting  principle unless it is impracticable  for fiscal
years  beginning  after December 15, 2005. APB 20 previously  required that most
voluntary  changes in  accounting  principle be  recognized  by including in net
income of the period of the change the cumulative  effect of changing to the new
accounting  principle.  The Partnership does not expect the adoption of SFAS 154
to have an impact on its financial position or results of operations.

     The General Partner does not believe that any recently issued,  but not yet
effective,  accounting  pronouncements,  if  currently  adopted,  would  have  a
material effect on the accompanying consolidated financial statements.

22
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(3)    Joint Ventures

     The Partnership  and its  affiliates,  entities also managed by the General
Partner,  formed  seven  joint  ventures,  discussed  below,  for the purpose of
acquiring and managing various assets. The Partnership and these affiliates have
substantially  identical investment objectives and participate on the same terms
and  conditions.  The  Partnership and the other joint venturers have a right of
first  refusal to purchase the  equipment,  on a pro-rata  basis,  if any of the
other joint  venturers  desire to sell their interests in the equipment or joint
venture.

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

     ICON Cash Flow Partners L.L.C. II

     The  Partnership  along with an affiliate,  ICON Cash Flow Partners,  L.P.,
Series E ("Series E), had ownership  interests of 99% and 1%,  respectively,  in
ICON Cash Flow Partners  L.L.C II ("LLC II").  LLC II owned a McDonnell  Douglas
MD-83  aircraft  (the "LLC II  Aircraft").  The LLC II  Aircraft  was  leased to
Aerovias de Mexico,  S.A.  de C.V.  ("Aeromexico")  for $75,000 per month.  This
lease expired  during January 2005.  Aeromexico  continued to operate the LLC II
Aircraft  after the lease  expiration  and was making  monthly  rental  payments
directly to the non-recourse  lender in accordance with the terms of the expired
lease.

     On October  21,  2005,  LLC II sold its  interest in the LLC II Aircraft to
FINOVA  Capital  Corporation  ("FINOVA")  in exchange  for the then  outstanding
non-recourse debt balance owed to FINOVA of approximately $9,600,000.  Given the
depressed market for aircraft of this type, the General Partner  determined that
any remarketing  opportunity  would not benefit the Partnership given the amount
of the outstanding debt and the maintenance upgrades that may have been required
to the Aircraft.  Accordingly,  the General  Partner  decided it was in the best
interest  of the  Partnership  to sell the LLC II  Aircraft  to  FINOVA  in full
satisfaction of the outstanding  balance of the debt. LLC II's gain on this sale
was approximately  $637,000 of which the Partnership's  portion is approximately
$631,000.

     The  six  joint  ventures   described  below  are  minority  owned  by  the
Partnership  and  are  accounted  for  under  the  equity  method,  whereby  the
Partnership's  original  investment  was recorded at cost and is adjusted by its
share of earnings, losses and distributions of the joint ventures.

     ICON Cash Flow Partners L.L.C.

     The Partnership along with Series E, had ownership interests of 1% and 99%,
respectively,  in ICON Cash Flow Partners L.L.C. ("ICON LLC"). ICON LLC owned an
aircraft  (the "LLC  Aircraft")  on lease with  Aeromexico.  This lease  expired
during January 2005.  Aeromexico continued to operate the LLC Aircraft after the
lease  expiration and was making monthly rental  payments in accordance with the
terms of the expired lease.

     On June 14, 2005,  ICON LLC sold the LLC Aircraft to FINOVA in exchange for
the  outstanding  balance of  non-recourse  debt and  accrued  interest  owed to
FINOVA.  The  gain on  this  sale  was  approximately  $180,000,  of  which  the
Partnership's portion is approximately $1,800.

23
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(3)    Joint Ventures - continued

     ICON Receivables 1997-A L.L.C.

     The Partnership along with three 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  leases,  finance  receivables and
residuals  to ICON  Receivables  1997-A  L.L.C.  ("1997-A")  for the  purpose of
securitizing their cash flow collections. At December 31, 2004, the Partnership,
Series D, Series E and L.P. Seven owned,  31.03%,  17.81%,  31.19%,  and 19.97%,
respectively, in 1997-A.

     At December 31,  2004,  1997-A's  operations  were  liquidated  as the note
holders have been fully repaid for their  investment in 1997-A and the remaining
receivables  relating  to the  securitizations  totaling  $345,152,  due from an
affiliate of the General Partner relating to lease receivables, were written-off
as  uncollectible.  The remaining  cash was being  reserved to pay for potential
property tax; sales tax and other liabilities, if any.

     ICON Receivables 1997-B L.L.C.

     The Partnership and two  affiliates,  Series E and L.P. Seven,  formed ICON
Receivables 1997-B L.L.C.  ("1997-B") contributed and assigned equipment leases,
finance  receivables  and residuals or to 1997-B for the purpose of securitizing
their  cash flow  collections.  The  Partnership,  Series E and L.P.  Seven each
contributed cash, equipment leases and residuals to 1997-B and own 8.33%, 75.00%
and 16.67% interests, respectively, in 1997-B.

     At December 31,  2004,  1997-B's  operations  were  liquidated  as the note
holders have been repaid for most of their  investment in 1997-B.  The remaining
cash was  reserved  to pay for  potential  property  tax;  sales  tax and  other
liabilities, if any.

     ICON/Boardman Facility LLC

     The Partnership  along with ICON Income Fund Eight A L.P. ("Fund Eight A"),
had ownership interests of 0.5025% and 99.4975%,  respectively, in ICON/Boardman
Facility LLC ("ICON BF").  ICON BF owned a coal handling  facility on lease with
Portland  General  Electric  ("PGE"),  a utility  company  located in  Portland,
Oregon.

     The General Partner entered into a Memorandum of Agreement with PGE to sell
the  coal  handling  facility  effective  May 27,  2005.  The  sales  price  was
approximately  $21,250,000.  ICON  BF  recognized  a net  gain  on the  sale  of
approximately  $4,834,000,  of which the  Partnership's  portion of the gain was
approximately  $24,000.  On  September  29, 2005 the  Partnership  received  its
liquidating distribution in ICON BF in the amount of $68,308.

24
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(3)    Joint Ventures - continued

     ICON Cheyenne LLC

     The Partnership  along with 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 and managing a portfolio of equipment leases  consisting of
over the road rolling  stock,  manufacturing  equipment and  materials  handling
equipment.  The  Partnership,  L.P.  Seven,  Fund Eight A and Fund Eight B owned
1.0%, 10.31%, 1.0% and 87.69% interests,  respectively, in ICON Cheyenne at that
time. The original  transaction involved acquiring from Cheyenne Leasing Company
a portfolio of 119 leases, of which at December 31, 2005, 16 remain active, with
various  expiration dates ranging through  September 2007. During December 2005,
the  Partnership  sold  its  1.0%  ownership  percentage  to  Fund  Eight  B for
approximately  $4,800.  This  price was  determined  by the  General  Partner to
represent fair value of the Partnership's investment in ICON Cheyenne determined
using a cash flow analysis of the remaining leases.

     ICON/AIC Trust

     In 2001, the  Partnership  along with,  L.P. Seven and Fund Eight A formed,
ICON/AIC  Trust ("AIC Trust") for the purpose of owning and managing a portfolio
of equipment leases located in England. 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 31,
2001) which was payable in six installments through June 2004. In July 2004, the
final installment on the note was collected and distributed to the beneficiaries
of AIC Trust. On September 30, 2004, AIC Trust was dissolved.  The  Partnership,
L.P.  Seven and Fund Eight A owned  interests  of,  25.51%,  30.76% and  43.73%,
respectively.

     For  the  year  ended  December  31,  2004,  the  Partnership  realized  an
additional  $107,519 of foreign currency  translation gains from the transaction
which  is  included  in  income  from  investments  in  joint  ventures  in  the
accompanying consolidated statement of operations.

(4)    Investments in Operating Leases

     Investments in operating leases are summarized as follows at December 31:

                                          2005           2004
                                          ----           ----
 Aircraft                             $        -     $ 17,600,646
 Technology Equipment                          -          114,152
                                      ----------     ------------
                                               -       17,714,798
 Less: accumulated depreciation                -       (8,668,859)
                                      ----------     ------------

                                      $        -     $  9,045,939
                                      ==========     ============

     On October 21, 2005,  LLC II sold its interest in the LLC II Aircraft,  the
only  remaining  asset  of the  Partnership,  to  FINOVA  in  exchange  for  the
outstanding   non-recourse   debt  balance  owed  to  FINOVA  of   approximately
$9,600,000.  Given the depressed  market for aircraft of this type,  the General
Partner  determined  that any  remarketing  opportunity  would not  benefit  the
Partnership  given  the  amount  of the  outstanding  debt  and the  maintenance
upgrades  that may have been required to the LLC II Aircraft.  Accordingly,  the
General  Partner  decided it was in the best interest of the Partnership to sell
the LLC II Aircraft to FINOVA in full satisfaction of the outstanding balance of
the debt. The gain on this sale was approximately $637,000.

25
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(4)    Investments in Operating Leases - continued

     During  2003 the  Partnership  recorded  an  impairment  loss on the LLC II
Aircraft of $1,500,000.  This impairment loss was a result of an appraisal which
indicated  a lower  fair  market  value  at  lease  termination  than  initially
estimated.

(5)    Allowance for Doubtful Accounts

     During 2003 the provision for doubtful accounts was reversed as a result of
the General Partner's determination that the allowance for doubtful accounts was
overstated based on an analysis of the remaining lease payments due.

(6)    Note Payable - Non Recourse

     On October  21,  2005,  LLC II sold its  interest in the LLC II Aircraft to
FINOVA in exchange for the outstanding  non-recourse debt balance owed to FINOVA
of approximately $9,600,000.

(7) Income Taxes (Unaudited)

     No provision  for income taxes has been  recorded  since the  liability for
such  taxes  is  that  of  each  of the  individual  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 tax of the partners.

     At December 31, 2005 and 2004, the partners'  equity  accounts  included in
the   consolidated   financial   statements   totaled   $522,149  and  $220,456,
respectively.  The partners' capital for Federal income tax purposes at December
31,  2005  and 2004  totaled  $5,704,218  and  $(3,165,713),  respectively.  The
difference  arises primarily from sales expenses  reported as a reduction in the
partners' capital accounts for financial  reporting purposes but not for Federal
income tax reporting purposes,  and differences in depreciation and amortization
between financial reporting purposes and Federal income tax purposes.

     The following  table  reconciles net income (loss) for financial  statement
reporting  purposes to the net income (loss) for Federal  income tax purposes as
follows:
<TABLE>
<CAPTION>
                                                              Years Ended December 31,
                                                             ------------------------
                                                          2005           2004           2003
                                                          -----         -----           ----
<S>                                                  <C>            <C>            <C>
 Net income (loss) per consolidated financial
    statements                                       $  301,693       (998,444)     (3,109,672)
       Depreciation and amortization                     (4,101)       672,423       2,644,958
       Recovery for losses                                    -             -       (2,581,637)
       Gainon sale of equipment                       7,952,152        552,326         711,185

       Other                                            620,187       (286,508)     (1,886,080)
                                                     ----------     ----------     -----------

 Net income (loss) for Federal income tax purposes   $8,869,931     $  (60,203)    $(4,221,246)
                                                     ==========     ==========     ===========
</TABLE>

26
<PAGE>

                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(8)    Transactions with Related Parties

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

     The General Partner performs certain services relating to the management of
the  Partnership's  equipment  leasing  activities.  Such  services  include the
collection  of lease  payments  from the  lessees of the  equipment,  re-leasing
services in connection  with  equipment  which is off-lease,  inspections of the
equipment,  liaison with and general  supervision  of lessees to assure that the
equipment is being properly operated and maintained,  monitoring  performance by
the lessees of their  obligations  under the leases and the payment of operating
expenses.

     Administrative  expense  reimbursements  are costs  incurred by the General
Partner and necessary to the Partnership's  operations.  These costs include the
General  Partner's  legal,   accounting,   investor   relations  and  operations
personnel, as well as, professional fees and other costs that are charged to the
Partnership  based upon the  percentage of time such  personnel  dedicate to the
Partnership.  Excluded are salary and related costs,  travel  expenses and other
administrative  costs incurred by individuals with a controlling interest in the
General Partner. Effective for the period from July 1, 2004 through December 31,
2005, the General Partner,  voluntarily decided to waive its right to management
fees and administrative expense reimbursements.

     The General  Partner also has a 1% interest in the  Partnership's  profits,
losses and  distributions.  The Partnership  paid  distributions  to the General
Partner of $3,177, and $24,418,  respectively,  for the two years ended December
31,  2004.  No  distributions  were paid for the year ended  December  31, 2005.
Additionally,  the General  Partner's  interest in the  Partnership's net income
(loss) was $3,107,  $(9,984), and $(31,097),  respectively,  for the three years
ended December 31, 2005.

     Fees and other  expenses  charged to operations by the  Partnership  to the
General  Partner or its affiliates  for the years ended December 31, 2005,  2004
and 2003, respectively, were as follows:
<TABLE>
<CAPTION>
                                                 Years Ended December 31,
                                                 -----------------------
                                            2005            2004         2003
                                            -----           -----         ----
<S>                                      <C>            <C>            <C>
 Management fees                         $        -     $   35,156     $   106,843
 Administrative expense reimbursements            -         14,130          39,635
                                         ----------     ----------     -----------

 Total                                   $        -     $   49,286     $   146,478
                                         ==========     =========      ===========
</TABLE>

     At December 31, 2004, the  Partnership had a net payable of $150,000 due to
L.P. Seven which related to  distributions  received from AIC Trust on behalf of
L.P. Seven. This amount was repaid by the Partnership in January 2005.

(9)    Concentrations

     The  Partnership's  cash and cash  equivalents are held  principally at one
financial  institution and at times may exceed insured  limits.  The Partnership
has placed  these funds in a high quality  institution  in order to minimize the
risk.

27
<PAGE>
                        ICON Cash Flow Partners L.P. Six
                        (A Delaware Limited Partnership)
                   Notes To Consolidated Financial Statements
                           December 31, 2005 and 2004

(9)    Concentrations - continued

     The  Partnership had one lessee for the years ended December 31, 2005, 2004
and 2003 that represents  approximately 98%, 97% and 84%,  respectively,  of the
Partnership's total finance lease income and operating lease income combined.

(10)   Other Income

     Other income for the year ended  December 31, 2004 was $184,146 and related
to the General Partner's revised estimate that certain  liabilities  relating to
previously terminated leases were no longer valid at December 31, 2004.

     Other income for the year ended  December 31, 2003 of $353,019 is comprised
of the  following;  $160,883 of a residual note payable that was written down to
the General Partner's  estimate of the current balance due, $136,283 relating to
a legal  settlement  for a lease,  which was  terminated in December  2002,  and
$55,903  relating  to  the  General  Partner's  revised  estimate  that  certain
liabilities  relating to  previously  terminated  leases were no longer valid at
December 31, 2003.

(11) Selected Quarterly Financial Data (Unaudited)

     The following  table is a summary of selected  financial  data, by quarter,
for the years ended December 31, 2005 and 2004:
<TABLE>
<CAPTION>
                                                                         Quarters Ended in 2005
                                                                         ----------------------
                                                     March 31,         June 30,    September 30,   December 31,
                                                     ---------        ---------    -------------  -------------
<S>                                                  <C>            <C>            <C>            <C>
 Revenue                                             $  230,662     $  236,701     $   229,825    $   690,418
                                                     ==========     ==========     ===========    ===========
 Net (loss) income allocable to limited
    partners                                         $  (80,413)    $  (59,456)    $   (83,465)   $   522,010
                                                     ==========     ==========     ===========    ===========
 Net (loss) income per weighted average
      limited partnership unit                       $    (0.21)    $    (0.16)    $     (0.22)   $      1.38
                                                     ==========     ==========     ===========    ===========

                                                                        Quarters Ended in 2004
                                                                        ----------------------
                                                     March 31,         June 30,    September 30,  December 31,
                                                     ---------       ---------     -----------    -----------
 Revenue                                             $  251,608     $  313,144     $   289,710    $   223,381
                                                     ==========     ==========     ===========    ===========
 Net (loss) income allocable to limited
   partners                                          $ (532,724)    $ (374,496)    $     1,556    $   (82,796)
                                                     ==========     ===========    ===========    ===========
 Net (loss) income per weighted average
      limited partnership unit                       $    (1.41)    $    (0.99)    $      0.01    $     (0.23)
                                                     ==========     ==========     ===========    ===========
</TABLE>

28
<PAGE>
Item  9.  Changes  in and  Disagreements  with  Accountants  on  Accounting  and
Financial Disclosure

     During the year ended  December 31, 2005 we had no  disagreements  with our
accountants on any matters of accounting or financial reporting.

Item 9A. Controls and Procedures

     Evaluation of disclosure controls and procedures

     In connection  with the  preparation of this Annual Report on Form 10-K for
the year ended December 31, 2005, as well as the financial statements and Annual
Reports  on Form  10-K for the year  ended  December  31,  2005 for our  General
Partner and our affiliates, our General Partner carried out an evaluation, under
the  supervision  and with the  participation  of the  management of our General
Partner,  including its Chief Executive Officer and the Principal  Financial and
Accounting  Officer,  of the  effectiveness  of the design and  operation of our
General Partner's disclosure controls and procedures as of the end of the period
covered by this report pursuant to the Securities Exchange Act of 1934. Based on
the foregoing evaluation, except as noted below, the Chief Executive Officer and
the  Principal  Financial  and  Accounting  Officer  concluded  that our General
Partner's disclosure controls and procedures were effective.

     While evaluating our General Partner's  disclosure controls and procedures,
our General Partner recognized that greater internal controls were needed to aid
in a more efficient closing of our financial  statements,  thereby requiring our
General  Partner to hire  additional  skilled  accounting  staff to support  the
senior vice president of accounting  hired by our General  Partner at the end of
the third quarter of 2004. Accordingly, our General Partner hired two additional
accounting  staff members during 2005 who are certified  public  accountants and
are  experienced  with  public  reporting  entities.  Our General  Partner  will
continue to evaluate its disclosure  controls and procedures to determine  their
effectiveness  and  adequacy and will take the steps  necessary,  in our General
Partner's  opinion,  to ensure the adequacy of our General Partner's  disclosure
controls and procedures.

     In designing and evaluating our General Partner's  disclosure  controls and
procedures,   our  General  Partner  recognized  that  disclosure  controls  and
procedures,  no  matter  how well  conceived  and  operated,  can  provide  only
reasonable,  not  absolute,  assurance  that the  objectives  of the  disclosure
controls and procedures are met. Our General Partner's  disclosure  controls and
procedures have been designed to meet reasonable assurance standards. Disclosure
controls  and  procedures  cannot  detect or prevent  all error and fraud.  Some
inherent  limitations  in disclosure  controls and  procedures  include costs of
implementation, faulty decision-making,  simple error and mistake. Additionally,
controls  can be  circumvented  by the  individual  acts  of  some  persons,  by
collusion of two or more people, or by management override of the controls.  The
design of any system of controls is based,  in part,  upon  certain  assumptions
about the  likelihood of future  events,  and there can be no assurance that any
design will succeed in  achieving  its stated  goals under all  anticipated  and
unanticipated  future  conditions.  Over time,  controls  may become  inadequate
because of changes in conditions,  or the degree of compliance with  established
policies or procedures.

     Our General Partner's Chief Executive  Officer and Principal  Financial and
Accounting  Officer have determined that no weakness in disclosure  controls and
procedures  had any  material  effect on the accuracy  and  completeness  of our
financial reporting and disclosure included in this report.

Item 9B. Other Information

         Not applicable.

29
<PAGE>


                                    PART III

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

     Our General  Partner,  ICON Capital Corp., a Connecticut  corporation,  was
formed in 1985. Our General Partner's principal offices are located at 100 Fifth
Avenue,  4th Floor,  New York, New York 10011, and the telephone number is (212)
418-4700.  The officers of our 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.

     Our 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, our General Partner offers a
broad range of equipment leasing services.

     Our General Partner performs certain services relating to the management of
our equipment leasing activities.  Such services include the collection of lease
payments from the lessees of the  equipment,  re-leasing  services in connection
with equipment  which is off-lease,  inspections of the equipment,  liaison with
and  general  supervision  of  lessees  to assure  that the  equipment  is being
properly operated and maintained, monitoring performance by the lessees of their
obligations under the leases and the payment of operating expenses.

Our General Partner's officers and directors are:
<TABLE>
<CAPTION>

        Name             Age          Position
        -----           ----           --------
<S>                     <C>      <C>
 Beaufort J. B. Clarke  59       Chairman, Chief Executive Officer and Director
 Paul B. Weiss          45       President and Director
 Thomas W. Martin       52       Chief Operating Officer, Chief Financial Officer
                                   and Director

</TABLE>

     Beaufort J. B. Clarke,  has been our Chairman,  Chief Executive Officer and
Director  since August of 1996. He was our  President  from August of 1996 until
December  31,  1998.  Prior to his present  positions,  Mr.  Clarke was founder,
President  and Chief  Executive  Officer of Griffin  Equity  Partners,  Inc.  (a
purchaser  of equipment  leasing  portfolios)  from October 1993 through  August
1996. Prior to that, Mr. Clarke was President of Gemini Financial Holdings, Inc.
(an  equipment   leasing  company)  from  June  1990  through   September  1993.
Previously,  Mr. Clarke was a Vice President of AT&T Systems Leasing. Mr. Clarke
formerly was an attorney  with Shearman and  Sterling.  Mr. Clarke  received his
B.A. from the George Washington University and a J.D. degree from the University
of South Carolina.  Mr. Clarke has been in the equipment leasing business,  as a
business person and lawyer, since 1979.

     Paul B. Weiss,  has been our President and Director  since January 1, 1999.
Mr. Weiss was our Director and Executive  Vice President  responsible  for lease
acquisitions  from November of 1996 until December 31, 1998. Mr. Weiss served as
Executive Vice President and  co-founder of Griffin Equity  Partners,  Inc. from
October of 1993 through  November of 1996.  Prior to that,  Mr. Weiss was Senior
Vice  President of Gemini  Financial  Holdings,  Inc. from 1991 to 1993 and Vice
President of Pegasus  Capital  Corporation (an equipment  leasing  company) from
1988 through 1991. Mr. Weiss has a B.A. in Economics from  Connecticut  College.
Mr. Weiss has been in the equipment leasing business since 1988.

     Thomas W. Martin,  has been our Chief Operating Officer since February 2006
and has been our Chief Financial  Officer and Director (and Director,  President
and Treasurer of the  dealer-manager  as well) since August of 1996.  Mr. Martin
was the Executive Vice President,  Chief  Financial  Officer and a co-founder of
Griffin Equity  Partners,  Inc. from October 1993 to August 1996. Prior to that,
Mr. Martin was Senior Vice  President of Gemini  Financial  Holdings,  Inc. from
April  1992 to  October  1993  and he held the  position  of Vice  President  at
Chancellor  Corporation (an equipment  leasing  company) for 7 years. Mr. Martin
has a B.S. degree from  University of New Hampshire.  Mr. Martin has been in the
equipment leasing business since 1983.

30
<PAGE>

     Code of Ethics

     Our  General  Partner on our  behalf  has  adopted a code of ethics for its
Chief Executive Officer,  Chief Financial Officer and Chief Accounting  Officer.
The Code of Ethics is available  free of charge by requesting it in writing from
our General  Partner.  Our General  Partner's  address is 100 Fifth Avenue,  4th
Floor, New York, New York 10011.

Item 11. Executive Compensation

     We have no directors or officers.  Our General  Partner and its  affiliates
were paid or accrued the following  compensation and reimbursement for costs and
expenses for the years ended December 31, 2005, 2004 and 2003.

<TABLE>
<CAPTION>

   Entity             Capacity             Description           2005             2004            2003
   ------             --------             -----------           ----             ----            ----
<S>                 <C>                 <C>                   <C>             <C>             <C>
 ICON Capital Corp. General Partner     Management fee        $     -         $     35,156    $  106,843
                                                              ============    ============    ==========
 ICON Capital Corp. General Partner     Administrative fees   $     -         $     14,130    $   39,635
                                                              ============    ===========     ==========

</TABLE>

     Our   General   Partner   also  has  a  1%  interest  in  our  profits  and
distributions.  We paid  distributions  to our  General  Partner of $3,177,  and
$24,418,  respectively,  for the years  ended  December  31,  2004 and 2003.  No
distributions were paid for the year ended December 31, 2005. Additionally,  our
General Partner's  interest in our net income (loss) was $3,107,  $(9,984),  and
$(31,097), respectively, for the years ended December 31, 2005, 2004 and 2003.

Item 12. Security Ownership of Certain Beneficial Owners and Management

     (a)  We are a limited  partnership  and therefore do not have voting shares
          of  stock.  No  person  of  record  owns,  or is  known  by us to  own
          beneficially, more than 5% of any class of our securities.

     (b)  As of March 15, 2006, Directors and Officers of our General Partner do
          not own any of our equity securities.

     (c)  Our General Partner owns the equity securities,  as follows; a General
          Partner Interest which represents initially a 1% and potentially a 10%
          interest in our income, gain and losses. Our General Partner owns 100%
          of the General Partner Interest.

31
<PAGE>

Item 13. Certain Relationships and Related Transactions

     See Item 11 for a discussion of our related party transactions. See Notes 3
and 8 to our consolidated  financial  statements for a discussion of our related
party activity and investments in joint ventures.

Item 14. Principal Accountant Fees and Services

     During the year ended  December  31,  2005 and 2004 our  auditors  provided
audit  services  relating  to our annual  report on Form 10-K and our  quarterly
reports on Form 10-Q. Additionally,  our auditors provided other services in the
form of tax compliance work. Their fees are shown in the table below:

                                 2005             2004
                                 ----             ----
Audit Fees                      $28,930          $27,000

Audit related fees                   -                -

Tax fees (for compliance)        34,227           18,400
                                -------          ------

                                $63,157          $45,400
                                =======          =======

                                     PART IV

Item 15. Exhibits and Financial Statement Schedules

     (a) 1. Financial Statements

         See index to financial statements included as Item 8 to this Annual
Report on Form 10-K hereof.

         2. Financial Statement Schedules

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

         3. Exhibits:

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

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

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

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

32
<PAGE>

                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  Partnership  caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.

ICON Cash Flow Partners L.P. Six File No. 000-28136  (Registrant) by its General
Partner, ICON Capital Corp.

Date: March 31, 2006

/s/ Beaufort J.B. Clarke
------------------------
Beaufort J.B. Clarke
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)

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 31, 2006

/s/ Beaufort J.B. Clarke
------------------------
Beaufort J.B. Clarke
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)

Date: March 31, 2006

/s/ Paul B. Weiss
-----------------
Paul B. Weiss
President and Director

Date: March 31, 2006

/s/ Thomas W. Martin
--------------------
Thomas W. Martin
Chief Operating Officer and Chief Financial Officer
(Principal Financial and Accounting Officer)

Supplemental  Information to be furnished with reports filed pursuant to Section
15(d) of the Act by Registrants 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  members  and a copy  will  be  forwarded  to the
Commission.

33
<PAGE>

Exhibit 31.1

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

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 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
     report;

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

4.   The  registrant's  other  certifying  officer  and  I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and  15d-15(e))  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 report is being prepared;

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

     c.   disclosed  in this  report  any  change in the  registrant's  internal
          control over financial reporting that occurred during the registrant's
          most recent fiscal quarter (the registrant's  fourth fiscal quarter in
          the case of an annual  report)  that has  materially  affected,  or is
          reasonably  likely to materially  affect,  the  registrant's  internal
          control over financial reporting; and

5.   The registrant's  other certifying  officer 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  over  financial  reporting  which are
          reasonably  likely to  adversely  affect the  registrant's  ability to
          record, process, summarize and report financial information; and

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


Dated:  March 31, 2006

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


<PAGE>

Exhibit 31.2

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

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 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
     report;

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

4.   The  registrant's  other  certifying  officer  and  I are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules  13a-15(e) and  15d-15(e))  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 report is being prepared;

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

     c.   disclosed  in this  report  any  change in the  registrant's  internal
          control over financial reporting that occurred during the registrant's
          most recent fiscal quarter (the registrant's  fourth fiscal quarter in
          the case of an annual  report)  that has  materially  affected,  or is
          reasonably  likely to materially  affect,  the  registrant's  internal
          control over financial reporting; and

5.   The registrant's  other certifying  officer 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  over  financial  reporting  which are
          reasonably  likely to  adversely  affect the  registrant's  ability to
          record, process, summarize and report financial information; and

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


Dated: March 31, 2006

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


<PAGE>

Exhibit 32.1

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

I, Beaufort J.B.  Clarke,  Chairman and Chief Executive  Officer of ICON Capital
Corp.,  the General  Partner of the  Registrant  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,  2005,  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:

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. ss.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 31, 2006

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

36
<PAGE>

Exhibit 32.2

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

I,  Thomas W.  Martin,  Chief  Operating  Officer  and Chief  Financial  Officer
(Principal  Financial and Accounting Officer) of ICON Capital Corp., the General
Partner of the Registrant 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,  2005,  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:

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. ss.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 31, 2006

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