UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                               ___________________
                                   FORM 10-K/A



[X]     ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
        ACT  OF  1934
        FOR  THE  FISCAL  YEAR  ENDED  DECEMBER  31,  2001.

[  ]    TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR  15(D)  OF  THE
        SECURITIES  EXCHANGE  ACT  OF  1934
        FOR  THE  TRANSITION  PERIOD  FROM              TO


                         COMMISSION FILE NUMBER 0-21806
                             _______________________



                          PLM EQUIPMENT GROWTH FUND VI
             (Exact name of registrant as specified in its charter)


                     CALIFORNIA                          94-3135515
            (State or other jurisdiction of          (I.R.S. Employer
             incorporation or organization)          Identification No.)

           235 3RD STREET SOUTH, SUITE 200
                 ST. PETERSBURG, FL                        33701
               (Address of principal                     (Zip code)
                 executive offices)


        Registrant's telephone number, including area code (727) 803-1800
                             _______________________



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.  Yes    X  No
                                             ----

Aggregate  market  value  of  voting  stock:  N/A
                                              ---

An  index  of  exhibits  filed  with  this  Form  10-K/A  is located at page 29.

Total  number  of  pages  in  this  report:  62.

<PAGE>

INTRODUCTORY NOTE - This Amendment No. 1 on Form 10-K/A to the Registrant's Form
10-K  for  the  year  ended  December 31, 2001 is being filed for the purpose of
giving  effect  to the restatement of the Partnership's financial statements for
the  year  ended  December  31,  2001.  See  Note 13 to the financial statements
contained  herein  for  a summary of the significant effects of the restatement.

                                     PART I
ITEM  1.     BUSINESS
             --------

(A)     Background

In  April  1991,  PLM  Financial  Services, Inc. (FSI or the General Partner), a
wholly  owned subsidiary of PLM International, Inc. (PLM International or PLMI),
filed  a  Registration  Statement  on  Form S-1 with the Securities and Exchange
Commission  with  respect to a proposed offering of 8,750,000 limitedpartnership
units  (the  units)  in  PLM  Equipment  Growth  Fund  VI,  a California limited
partnership  (the  Partnership,  the  Registrant, or EGF VI).  The Partnership's
offering became effective on December 23, 1991.  FSI, as General Partner, owns a
5%  interest  in  the  Partnership.  The  Partnership engages in the business of
investing  in  a  diversified  equipment portfolio consisting primarily of used,
long-lived,  low-obsolescence  capital equipment that is easily transportable by
and  among  prospective  users.

The  Partnership's  primary  objectives  are:

     (1)     to  invest in a diversified portfolio of low-obsolescence equipment
with  long  lives  and  high residual values, at prices that the General Partner
believes  to  be  below  inherent values, and to place the equipment on lease or
under  other contractual arrangements with creditworthy lessees and operators of
equipment.  All  transactions  over  $1.0  million  must  be  approved  by  PLM
International's  Credit  Review  Committee  (the Committee), which is made up of
members  of  PLM  International's  senior management.  In determining a lessee's
creditworthiness,  the  Committee  considers,  among other factors, the lessee's
financial  statements,  internal  and  external  credit  ratings, and letters of
credit;

     (2)     to  generate  sufficient  net  operating  cash  flow  from  lease
operations  to meet liquidity requirements and to generate cash distributions to
the  limited  partners  until  such  time  as  the General Partner commences the
orderly  liquidation  of  the  Partnership  assets, or unless the Partnership is
terminated  earlier  upon  sale  of all Partnership property or by certain other
events;

     (3)     to  create  a  significant  degree  of  safety  relative  to  other
equipment  leasing  investments  through the purchase of a diversified equipment
portfolio.  This  diversification reduces the exposure to market fluctuations in
any  one  sector.  The purchase of used, long-lived, low-obsolescence equipment,
typically at prices that are substantially below the cost of new equipment, also
reduces  the  impact of economic depreciation and can create the opportunity for
appreciation  in  certain  market  situations, where supply and demand return to
balance  from  oversupply  conditions;  and

     (4)     to increase the Partnership's revenue base by reinvesting a portion
of its operating cash flow in additional equipment during the first six years of
the  Partnership's  operation in order to grow the size of its portfolio.  Since
net  income  and  distributions  are affected by a variety of factors, including
purchase  prices, lease rates, and costs and expenses, growth in the size of the
Partnership's  portfolio  does  not  necessarily  mean  that  in  all  cases the
Partnership's  aggregate  net  income  and  distributions will increase upon the
reinvestment  of  operating  cash  flow.

The offering of units of the Partnership closed on May 24, 1993.  As of December
31,  2001,  there  were  7,781,898  units  outstanding.  The  General  Partner
contributed  $100  for  its  5%  general  partner  interest  in the Partnership.

As  a  result  of  amendments to the Partnership's Limited Partnership Agreement
made  pursuant  to a court approved class action settlement, the Partnership may
reinvest  its cash flow, surplus cash, and equipment sale proceeds in additional
equipment, consistent with the objectives of the Partnership, until December 31,
2004.

<PAGE>
Table  1,  below,  lists the equipment and the original cost of equipment in the
Partnership's  portfolio  and  the Partnership's proportional share of equipment
owned  by  unconsolidated  special-purpose  entities as of December 31, 2001 (in
thousands  of  dollars):

                                     TABLE 1
                                     -------
<TABLE>
<CAPTION>


Units                Type                                 Manufacturer            Cost
------------------------------------------------------------------------------------------
<S>                  <C>                                  <C>                     <C>

Owned equipment held for operating leases:

7,289. . Marine containers                           Various                  $  18,896
2,845. . Refrigerated marine containers              Various                      6,149
364. ..  Pressurized tank railcars                   Various                     10,728
180. ..  Nonpressurized tank railcars                Various                      3,482
138. ..  Covered hopper railcars                     Various                      3,003
1. . .   DC-9-82 Stage III commercial aircraft       McDonnell Douglas           13,951
1. . ..  Portfolio of aircraft rotables              Various                      2,273
339. .   Dry piggyback trailers                      Stoughton                    5,212
                                                                              ---------
            Total owned equipment held for operating leases                   $  63,694
                                                                              =========

Equipment owned by unconsolidated special-purpose entities:

0.62 ..  737-300 Stage III commercial aircraft       Boeing                   $  14,802  2
0.40 ..  Equipment on direct finance lease:
            Two DC-9 Stage III commercial aircraft   McDonnell Douglas            4,807  3
0.53 ..  Product tanker                              Boelwerf-Temse              10,476  2
                                                                              ------------
            Total investments in unconsolidated special-purpose entities      $  30,085  1
                                                                              ============


</TABLE>


Equipment  is  generally  leased under operating leases for a term of one to six
years  except  for  the  marine vessel which is usually leased for less than one
year.  Some  of  the  Partnership's marine containers are leased to operators of
utilization-type  leasing  pools,  which include equipment owned by unaffiliated
parties.  In  such  instances, revenues received by the Partnership consist of a
specified  percentage  of  revenues generated by leasing the pooled equipment to
sublessees,  after  deducting  certain  direct  operating expenses of the pooled
equipment.  The  remaining  Partnership  marine  container leases are based on a
fixed  rate.  Lease  revenues  for  intermodal  trailers are based on a per-diem
lease  in  the free running interchange with the railroads.  Rents for all other
equipment  are  based  on  fixed  rates.

The  lessees  of  the  equipment include but are not limited to: AAR Allen Group
International,  Aero  California  Airline,  American  Airlines, Capital Leasing,
Cronos  Containers,  Domino Sugar Corp., Pluna-Lineas Aereas Uruguayas S.A., and
Tosco  Refining  Company.













1     Includes  equipment  and  investments  purchased  with  the  proceeds from
capital  contributions, undistributed cash flow from operations, and Partnership
borrowings invested in equipment.  Includes costs capitalized, subsequent to the
date  of  purchase,  and  equipment  acquisition fees paid to PLM Transportation
Equipment  Corporation  (TEC),  or  PLM  Worldwide  Management  Services  (WMS).
2     Jointly  owned:  EGF  VI  and  an  affiliated  program.
3     Jointly  owned:  EGF  VI  and  two  affiliated  programs.

<PAGE>

(B)     Management  of  Partnership  Equipment

The  Partnership  has  entered  into  an equipment management agreement with PLM
Investment  Management,  Inc.  (IMI),  a wholly owned subsidiary of FSI, for the
management  of  the  Partnership's  equipment.  The  Partnership's  management
agreement  with  IMI is to co-terminate with the dissolution of the Partnership,
unless  the limited partners vote to terminate the agreement prior to that date,
or  at  the  discretion  of  the General Partner.  IMI has agreed to perform all
services  necessary  to manage the equipment on behalf of the Partnership and to
perform  or  contract for the performance of all obligations of the lessor under
the Partnership's leases.  In consideration for its services and pursuant to the
partnership  agreement, IMI is entitled to a monthly management fee (see Notes 1
and  2  to  the  audited  financial  statements).

(C)     Competition

(1)     Operating  Leases  versus  Full  Payout  Leases

Generally the equipment owned or invested in by the Partnership is leased out on
an  operating  lease  basis  wherein  the  rents  received  during  the  initial
noncancelable  term  of  the lease are insufficient to recover the Partnership's
purchase  price  of  the  equipment.  The short- to mid-term nature of operating
leases  generally  commands  a  higher  rental rate than longer-term full payout
leases  and  offers  lessees relative flexibility in their equipment commitment.
In  addition,  the  rental  obligation  under  an  operating  lease  need not be
capitalized  on  the  lessee's  balance  sheet.

The  Partnership  encounters  considerable competition from lessors that utilize
full  payout  leases on new equipment, i.e., leases that have terms equal to the
expected  economic  life  of  the  equipment.  While  some  lessees  prefer  the
flexibility  offered by a shorter-term operating lease, other lessees prefer the
rate  advantages  possible with a full payout lease.  Competitors may write full
payout  leases  at  considerably  lower  rates  and  for  longer  terms than the
Partnership offers, or larger competitors with a lower cost of capital may offer
operating  leases at lower rates, which may put the Partnership at a competitive
disadvantage.

(2)     Manufacturers  and  Equipment  Lessors

The Partnership competes with equipment manufacturers who offer operating leases
and  full  payout leases.  Manufacturers may provide ancillary services that the
Partnership  cannot  offer,  such  as specialized maintenance service (including
possible  substitution  of equipment), training, warranty services, and trade-in
privileges.

The  Partnership  also  competes  with  many  equipment  lessors,  including ACF
Industries,  Inc.  (Shippers  Car  Line  Division), GATX Corp., General Electric
Railcar  Services  Corporation,  General  Electric  Capital  Aviation  Services
Corporation,  Xtra  Corporation, and other programs that lease the same types of
equipment.

(D)     Demand

The  Partnership  currently  operates  in  the  five  operating segments: marine
container leasing, railcar leasing, aircraft leasing, marine vessel leasing, and
intermodal  trailer  leasing.  Each  equipment  leasing  segment  engages  in
short-term to mid-term operating leases to a variety of customers except for the
Partnership's  investment  in  two  aircraft  on  a  direct  finance lease.  The
Partnership's  equipment  and  investments  are  primarily  used  to  transport
materials and commodities, except for aircraft leased to passenger air carriers.

The  following section describes the international and national markets in which
the  Partnership's  capital  equipment  operates:

<PAGE>
(1)     Marine  Containers

The  Partnership's  portfolio  of  marine containers is composed of two distinct
groups.  During  the early years of the Partnership's operation, the Partnership
acquired  mixed  fleets  of  five  to  seven  year  old standard and specialized
intermodal  containers  that  were  leased  in revenue-sharing agreements.  This
older  equipment  is  now in excess of 12 years of age and is no longer suitable
for  use  in  international  commerce,  either  due  to  its  specific  physical
condition,  or  the  lessees'  preferences  for  newer equipment.  As individual
containers are returned from their specific lessees, they are being marketed for
sale  on an "as is, where is" basis.  The market for such sales, although highly
dependent  upon  the  specific  location  and  type  of  container, has softened
somewhat in the last year primarily due to the worldwide recession.  In addition
to  this  overall  softness in residual values, the Partnership has continued to
experience  reduced  residual values on the sale of refrigerated containers, due
primarily  to  technological  obsolescence  associated  with  this  equipment's
refrigeration  machinery.

More  recently,  the  Partnership has acquired new standard dry cargo containers
and  placed  this  equipment  either  on mid-term leases or into revenue-sharing
agreements.  These  investments were at the time opportunistically driven by the
historically  low  acquisition  prices  then  available  in  the  market.  The
Partnership  was  able to acquire these containers in the $1,500 to $1,600 range
for  a standard 20-foot container; historically, similar equipment had been sold
in  the  $2,000  range.  During 2001 new container prices and market lease rates
have continued to decline.  The primary reason for this decline is the worldwide
recession  and  attendant  slowdown in exports to the United States, mostly from
the  Far East. This trend was further exacerbated by the events of September 11,
2001.  Those  containers  placed  on  mid-term  leases  are protected from these
market  trends, whereas those containers in revenue-sharing agreements have seen
reduced  earnings.

(2)     Railcars

(a)     Pressurized  Tank  Cars

Pressurized  tank  cars  are  used to transport liquefied petroleum gas (natural
gas)  and  anhydrous  ammonia  (fertilizer).  The US markets for natural gas are
industrial  applications,  residential  use,  electrical  generation, commercial
applications,  and  transportation.  Natural gas consumption is expected to grow
over  the next few years as most new electricity generation capacity planned for
is expected to be natural gas fired. Within the fertilizer industry, demand is a
function  of  several  factors,  including  the level of grain prices, status of
government  farm  subsidy  programs,  amount of farming acreage and mix of crops
planted,  weather  patterns,  farming practices, and the value of the US dollar.
Population  growth  and  dietary  trends  also  play  an  indirect  role.

On  an  industry-wide  basis,  North American carloadings of the commodity group
that  includes  petroleum  and  chemicals  decreased over 5% in 2001 compared to
2000.  Even  with this decrease in industry-wide demand, the utilization of this
type  of railcar within the Partnership continued to be in the 98% range through
2001.

(b)     General-Purpose  (Nonpressurized)  Tank  Cars

These  railcars  are used to transport bulk liquid commodities and chemicals not
requiring pressurization, such as certain petroleum products, liquefied asphalt,
lubricating  oils,  molten  sulfur, vegetable oils, and corn syrup.  The overall
health  of the market for these types of commodities is closely tied to both the
US  and  global  economies,  as  reflected  in  movements  in the Gross Domestic
Product,  personal consumption expenditures, retail sales, and currency exchange
rates.  The  manufacturing,  automobile,  and  housing  sectors  are the largest
consumers  of chemicals. Within North America, 2001 carloadings of the commodity
group  that  includes  chemicals  and  petroleum products fell over 5% from 2000
levels. Utilization of the Partnership's nonpressurized tank cars decreased from
90%  at  the  beginning  of  2001  to  85%  at  year-end.

(c)     Covered  Hopper  (Grain)  Cars

Demand  for  covered hopper railcars, which are specifically designed to service
the  grain  industry,  continued to experience weakness during 2001; carloadings
were  down  2%  compared to 2000 volumes.  The US agribusiness industry serves a
domestic  market  that  is  relatively  mature,  the  future  growth of which is
expected to be consistent but modest.  Most domestic grain rail traffic moves to
food  processors,  poultry  breeders,  and  feedlots.  The  more volatile export
business,  which accounts for approximately 30% of total grain shipments, serves
emerging  and  developing  nations.  In these countries, demand for protein-rich
foods  is  growing  more  rapidly  than  in  the  United  States,  due to higher
population  growth,  a  rapid  pace  of industrialization, and rising disposable
income.  Other factors contributing to the softness in demand for covered hopper
railcars  are  the  large number of new railcars built during the last few years
and  the  improved utilization of covered hoppers by the railroads.  As in 2000,
covered  hopper  railcars  whose  leases  expired  in  2001  were  renewed  at
considerably  lower  rental  rates.  Utilization  of  the  Partnership's covered
hopper  railcars decreased from 94% at the beginning of 2001 to 54% at year-end.

(3)     Aircraft

(a)     Commercial  Aircraft

Prior  to  September  11,  2001, Boeing and Airbus Industries predicted that the
rate of growth in the demand for air transportation services would be relatively
robust  for  the  next  20  years.  Boeing's  prediction was that the demand for
passenger  services  would  grow at an average rate of about 5% per year and the
demand  for  cargo  traffic  would grow at about 6% per year during such period.
Airbus'  numbers  were  largely  the  same  at  5% and 6%, respectively. Neither
manufacturer  has  released  new  long-term  predictions;  however,  both  have
confirmed lower production rates as well as substantial reductions in their work
forces.  Both manufacturers experienced significant reductions in the numbers of
new  orders  for  the  year  2001  (through  the  end  of November), with Boeing
reporting  294  (as  compared to 611 the previous year) and Airbus reporting 352
(as  compared  to  520  for  the  previous  year).

Current  Market:  It  is to be noted that, even prior to the events on September
11,  2001,  the  worldwide airline industry experienced negative traffic growth,
which  in  itself  is  unprecedented  in peace time (it also happened during and
after  the  Gulf War).  The tragic events of September 11, 2001 have resulted in
an  unprecedented  market  situation  for  used  commercial aircraft.  The major
carriers  in  the  US  have  grounded  (or  are  in  the  process  of grounding)
approximately  20%  of  their  fleets,  causing the imbalance between supply and
demand  for  aircraft  seats  to  be exacerbated.  In short, the market for used
commercial aircraft is more negatively impacted than ever and is in un-chartered
territory.  The  Partnership's portfolio of aircraft has been severely impacted.

The  Partnership  owns  40%  of  two  DC-9  aircraft.  These  leases  have  been
renegotiated and the resulting incoming cash flow will be severely reduced.  The
Partnership also owns one MD-82 aircraft, which is on long-term lease to a major
US  carrier at above market rates, and 62% of one Boeing 737-300 aircraft, which
was  placed  on  lease  in  late  2001.

(b)     Rotables

The  Partnership  owns  a  package of aircraft components, or rotables, that are
used for MD-83 aircraft.  Aircraft rotables are replacement spare parts that are
held  in inventory by an airline.  The types of rotables owned and leased by the
Partnership  include  avionics,  replacement  doors,  control  surfaces,  pumps,
valves,  and  other  comparable  equipment.  The  rotable  market  softened
considerably  in  2001  as  a  result  of  increased scrapping or parting out of
aircraft.

(4)     Marine  Vessel  -  Product  Tanker

The  Partnership  has  an  investment  in  a  product  tanker  that  operates in
international  markets  carrying a variety of commodity-type cargos.  Demand for
commodity-based  shipping is closely tied to worldwide economic growth patterns,
which  can  affect  demand  by  causing  changes  in volume on trade routes. The
General Partner operates the Partnership's product tanker in the spot chartering
markets, carrying mostly fuel oil and similar petroleum distillates, an approach
that  provides  the  flexibility  to  adapt  to  changes  in  market conditions.

The  market  for product tankers improved throughout most of 2001, with dramatic
improvements experienced in the first and second quarters; followed by softening
in  the  third  and  fourth  quarters.  The  Partnership's  product  tanker  has
continued  to  operate with very little idle time between charters, but at lower
rates  than  experienced  earlier  in  the  year.

<PAGE>
(5)     Intermodal  (Piggyback)  Trailers

Intermodal  trailers  are  used  to  transport a variety of dry goods by rail on
flatcars,  usually  for  distances of over 400 miles.  Over the past five years,
intermodal  trailers  have  continued  to  be  rapidly  displaced  by  domestic
containers  as  the  preferred  method  of  transport  for  such  goods.  This
displacement  occurs  because  railroads  offer  approximately 20% lower freight
rates on domestic containers compared to trailer rates.  During 2001, demand for
intermodal  trailers  was  much more volatile than historic norms. Unusually low
demand  occurred  over  the  second  half  of  the year due to a rapidly slowing
economy  and  low  rail freight rates for competing 53-foot domestic containers.
Due  to  the  decline  in  demand,  which occurred over the latter half of 2001,
shipments  for  the  year  within  the  intermodal  trailer  market  declined
approximately 10% compared to the prior year.  Average utilization of the entire
US  intermodal  fleet rose from 73% in 1998 to 77% in 1999, and then declined to
75%  in  2000  and  further  declined  to  a  record  low  of  63%  in  2001.

The  General  Partner  continued  its  aggressive  marketing program in a bid to
attract  new  customers  for  the Partnership's intermodal trailers during 2001.
Even  with  these  efforts,  average utilization of the Partnership's intermodal
trailers  for the year 2001 dropped 8% to approximately 73%, still 10% above the
national  average.

The  trend  towards  using domestic containers instead of intermodal trailers is
expected to accelerate in the future.  Overall, intermodal trailer shipments are
forecast  to  decline  by  10%  to  15%  in  2002,  compared to 2001, due to the
anticipated  continued weakness of the overall economy.  As such, the nationwide
supply  of intermodal trailers is expected to have approximately 25,000 units in
surplus  for  2002.  For the Partnership's intermodal fleet, the General Partner
will  continue  to  seek  to  expand  its customer base while minimizing trailer
downtime at repair shops and terminals.  Significant efforts will continue to be
undertaken  to  reduce  maintenance  costs  and  cartage  costs.

(E)     Government  Regulations

The  use,  maintenance,  and  ownership  of  equipment are regulated by federal,
state,  local,  or foreign governmental authorities. Such regulations may impose
restrictions  and financial burdens on the Partnership's ownership and operation
of  equipment.  Changes  in  government  regulations,  industry  standards,  or
deregulation  may  also  affect  the  ownership,  operation,  and  resale of the
equipment.  Substantial  portions  of  the Partnership's equipment portfolio are
either registered or operated internationally.  Such equipment may be subject to
adverse  political,  governmental,  or  legal  actions,  including  the  risk of
expropriation  or  loss  arising from hostilities.  Certain of the Partnership's
equipment  is  subject  to extensive safety and operating regulations, which may
require  its removal from service or extensive modification of such equipment to
meet  these  regulations,  at  considerable  cost  to  the  Partnership.  Such
regulations  include  but  are  not  limited  to:

(1)     the  United  States  (US)  Oil  Pollution Act of 1990, which established
liability  for  operators and owners of marine vessels that create environmental
pollution.  This  regulation  has  resulted  in  higher  oil pollution liability
insurance.  The lessee of the equipment typically reimburses the Partnership for
these  additional  costs;

(2)     the Montreal Protocol on Substances that Deplete the Ozone Layer and the
US  Clean  Air  Act  Amendments of 1990, which call for the control and eventual
replacement  of  substances  that  have  been  found  to  cause  or  contribute
significantly  to harmful effects to the stratospheric ozone layer and which are
used  extensively  as  refrigerants in refrigerated marine cargo containers; and

(3)     the  US  Department  of Transportation's Hazardous Materials Regulations
regulates  the  classification and packaging requirements of hazardous materials
which  apply  particularly  to  the  Partnership's  tank  railcars.  The Federal
Railroad  Administration  has  mandated  that  effective  July  1, 2000 all tank
railcars  must be re-qualified every ten years from the last test date stenciled
on  each  railcar  to  insure  tank shell integrity.  Tank shell thickness, weld
seams,  and  weld  attachments  must  be  inspected and repaired if necessary to
re-qualify the tank railcar for service.  The average cost of this inspection is
$3,600 for jacketed tank railcars and $1,800 for non-jacketed tank railcars, not
including any necessary repairs.  This inspection is to be performed at the next
scheduled  tank  test and every ten years thereafter.  The Partnership currently
owns  374  jacketed  tank  railcars and 170 non-jacketed tank railcars that will
need re-qualification.  To date, a total of 77 tank railcars have been inspected
with  no  significant  defects.

As  of  December  31,  2001,  the  Partnership  is  in compliance with the above
governmental  regulations.  Typically,  costs  related  to  extensive  equipment
modifications to meet government regulations are passed on to the lessee of that
equipment.

ITEM  2.     PROPERTIES
             ----------

The  Partnership neither owns nor leases any properties other than the equipment
it  has  purchased  and its interests in entities that own equipment for leasing
purposes.  As  of  December  31,  2001,  the  Partnership  owned  a portfolio of
transportation  and  related  equipment  and  investments  in equipment owned by
unconsolidated special-purpose entities (USPEs) as described in Item 1, Table 1.
The Partnership acquired equipment with the proceeds of the Partnership offering
of $166.1 million through the third quarter of 1993, with proceeds from the debt
financing  of  $30.0 million, and by reinvesting a portion of its operating cash
flow  in  additional  equipment.

The  Partnership  maintains  its principal office at 235 3rd Street South, Suite
200,  St.  Petersburg,  FL.  33701.  All  office  facilities are provided by FSI
without  reimbursement  by  the  Partnership.

ITEM  3.     LEGAL  PROCEEDINGS
             ------------------

Two class action lawsuits which were filed against PLM International and various
of  its  wholly owned subsidiaries in January 1997 in the United States District
Court for the Southern District of Alabama, Southern Division (the court), Civil
Action  No.  97-0177-BH-C  (the Koch action), and June 1997 in the San Francisco
Superior  Court,  San Francisco, California, Case No. 987062 (the Romei action),
were  fully  resolved  during  the  fourth  quarter  of  2001.

The  named plaintiffs were individuals who invested in PLM Equipment Growth Fund
IV  (Fund  IV), PLM Equipment Growth Fund V (Fund V), the Partnership (Fund VI),
and  PLM  Equipment  Growth  &  Income  Fund VII (Fund VII and collectively, the
Funds),  each  a  California  limited  partnership for which PLMI's wholly owned
subsidiary, FSI, acts as the General Partner.  The complaints asserted causes of
action  against  all  defendants  for  fraud  and deceit, suppression, negligent
misrepresentation,  negligent and intentional breaches of fiduciary duty, unjust
enrichment,  conversion,  conspiracy,  unfair  and  deceptive  practices  and
violations of state securities law.  Plaintiffs alleged that each defendant owed
plaintiffs  and  the  class  certain  duties due to their status as fiduciaries,
financial  advisors,  agents,  and  control  persons.  Based  on  these  duties,
plaintiffs  asserted  liability  against  defendants  for  improper  sales  and
marketing  practices,  mismanagement  of  the  Funds,  and  concealing  such
mismanagement  from  investors  in  the  Funds.  Plaintiffs  sought  unspecified
compensatory  damages,  as  well  as  punitive  damages.

In  February  1999, the parties to the Koch and Romei actions agreed to monetary
and equitable settlements of the lawsuits, with no admission of liability by any
defendant,  and  filed  a  Stipulation  of Settlement with the court.  The court
preliminarily  approved the settlement in August 2000, and information regarding
the  settlement  was  sent to class members in September 2000.  A final fairness
hearing  was  held  on  November  29,  2000,  and on April 25, 2001, the federal
magistrate  judge  assigned  to  the  case  entered  a Report and Recommendation
recommending  final  approval  of  the monetary and equitable settlements to the
federal  district  court  judge.  On  July  24, 2001, the federal district court
judge  adopted  the  Report  and  Recommendation,  and  entered a final judgment
approving  the settlements.  No appeal has been filed and the time for filing an
appeal  has  expired.

The  monetary  settlement  provides  for  a settlement and release of all claims
against defendants in exchange for payment for the benefit of the class of up to
$6.6  million,  consisting  of  $0.3 million deposited by PLMI and the remainder
funded  by an insurance policy.  The final settlement amount of $4.9 million (of
which PLMI's share was approximately $0.3 million) was accrued in 1999, paid out
in the fourth quarter of 2001 and was determined based upon the number of claims
filed  by  class  members, the amount of attorneys' fees awarded by the court to
plaintiffs'  attorneys,  and  the amount of the administrative costs incurred in
connection  with  the  settlement.

The  equitable  settlement  provides, among other things, for: (a) the extension
(until  January  1,  2007) of the date by which FSI must complete liquidation of
the  Funds' equipment, except for Fund IV, (b) the extension (until December 31,
2004) of the period during which FSI can reinvest the Funds' funds in additional
equipment,  except  for  Fund  IV, (c) an increase of up to 20% in the amount of
front-end  fees  (including  acquisition and lease negotiation fees) that FSI is
entitled  to  earn  in  excess  of the compensatory limitations set forth in the
North  American  Securities  Administrator's  Association's Statement of Policy;
except for Fund IV, (d) a one-time purchase by each of Funds V, VI and VII of up
to  10%  of  that partnership's outstanding units for 80% of net asset value per
unit  as  of  September  30,  2000;  and  (e)  the  deferral of a portion of the
management fees paid, except for Fund IV, to an affiliate of FSI until, if ever,
certain  performance  thresholds  have  been  met  by  the Funds.  The equitable
settlement  also  provides  for  payment  of  additional  attorneys' fees to the
plaintiffs'  attorneys  from  Fund  funds  in  the  event, if ever, that certain
performance  thresholds have been met by the Funds.  Following a vote of limited
partners  resulting in less than 50% of the limited partners of each of Funds V,
VI  and  VII  voting  against  such  amendments  and after final approval of the
settlement,  each  of  the  Funds' limited partnership agreements was amended to
reflect  these changes.  During the fourth quarter of 2001, the respective Funds
purchased  limited  partnership  units  from  those  equitable class members who
submitted  timely  requests for purchase.  Fund VI agreed to purchase 489,344 of
its  limited  partnership  units  at  a  total  cost  of  $2.8  million.

The  Partnership,  together with affiliates, has initiated litigation in various
official  forums  in  the  United States and India against two defaulting Indian
airline  lessees  to  repossess  Partnership property and to recover damages for
failure  to  pay  rent  and failure to maintain such property in accordance with
relevant  lease  contracts.  The Partnership has repossessed all of its property
previously  leased  to  these  airlines.  In  response  to  the  Partnership's
collection  efforts,  the  airline  lessees  filed  counter-claims  against  the
Partnership  in  excess  of  the  Partnership's claims against the airline.  The
General Partner believes that the airline's counterclaims are completely without
merit,  and  the  General  Partner  will  vigorously  defend  against  such
counterclaims.

During  2001,  an  arbitration hearing was held between one India lessee and the
Partnership  and  the Partnership was awarded a settlement.  The General Partner
and the lessee are in the process of negotiating the settlement in a manner that
benefits  all  parties  involved.  The  General  Partner  did  not  accrue  the
settlement  in the December 31, 2001 financial statements because the likelihood
of collection of the settlement is remote.  The General Partner will continue to
try  to  collect  the  full  amount  of  the  settlement.

During 2001, the General Partner decided to minimize its collection efforts from
the  other  India  lessee  in  order  to  save  the  Partnership  from incurring
additional  expenses associated with trying to collect from a lessee that has no
apparent  ability  to  pay.

The  Partnership  is  involved  as plaintiff or defendant in various other legal
actions  incidental  to  its  business.  Management does not believe that any of
these  actions  will  be  material  to  the  financial  condition  or results of
operations  of  the  Partnership.

ITEM  4.     SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS
             -----------------------------------------------------------

No matters were submitted to a vote of the Partnership's limited partners during
the  fourth  quarter  of  its  fiscal  year  ended  December  31,  2001.








<PAGE>
                                     PART II

ITEM  5.     MARKET  FOR THE PARTNERSHIP'S EQUITY AND RELATED UNITHOLDER MATTERS
             -------------------------------------------------------------------

Pursuant  to  the  terms  of  the  partnership agreement, the General Partner is
entitled  to  5%  of  the  cash  distributions  of the Partnership.  The General
Partner  is  the  sole holder of such interests.  Net income is allocated to the
General  Partner  to the extent necessary to cause the General Partner's capital
account to equal zero.  The remaining interests in the profits, losses, and cash
distributions  of  the Partnership are allocated to the limited partners.  As of
December  31,  2001,  there  were  7,544  limited  partners holding units in the
Partnership.

There  are  several  secondary markets in which limited partnership units trade.
Secondary markets are characterized as having few buyers for limited partnership
interests and therefore are viewed as being inefficient vehicles for the sale of
limited partnership units.  Presently, there is no public market for the limited
partnership  units  and  none  is  likely  to  develop.

To  prevent the units from being considered publicly traded and thereby to avoid
taxation of the Partnership as an association treated as a corporation under the
Internal  Revenue  Code,  the limited partnership units will not be transferable
without  the  consent  of  the  General  Partner,  which  may be withheld in its
absolute  discretion.  The  General  Partner  intends  to  monitor  transfers of
limited  Partnership  units  in  an effort to ensure that they do not exceed the
percentage  or  number  permitted  by  certain  safe  harbors promulgated by the
Internal  Revenue  Service.  A  transfer  may  be  prohibited  if  the  intended
transferee is not a US citizen or if the transfer would cause any portion of the
units  of  a  "Qualified  Plan"  as  defined  by  the Employee Retirement Income
Security  Act of 1974 and Individual Retirement Accounts to exceed the allowable
limit.

As  a result of the settlement in the Koch and Romei actions (see Note 10 to the
audited  financial  statements),  the Partnership was required to purchase up to
10%  of  the  Partnership's  limited  partnership units for 80% of the net asset
value  per unit.  During the fourth quarter 2001, the General Partner, on behalf
of  the  Partnership,  agreed  to purchase 489,344 limited partnership units for
$2.8  million.  The  cash  for  this  purchase  came  from  available  cash.














<PAGE>
ITEM  6.     SELECTED  FINANCIAL  DATA
             -------------------------

Table  2,  below,  lists  selected  financial  data  for  the  Partnership:

                                     TABLE 2
                                     -------

                        For the Years Ended December 31,
         (In thousands of dollars, except weighted-average unit amounts)
<TABLE>
<CAPTION>


                                            2001       2000       1999      1998       1997
                                         -----------------------------------------------------
                                       (As restated,
                                        see Note 13)
<S>                                       <C>        <C>        <C>       <C>        <C>
Operating results:
  Total revenues . . . . . . . . . . . .  $ 13,409   $ 19,926   $50,209   $ 35,140   $ 39,576
  Gain on disposition of equipment . . .     1,077      2,192    26,177      6,258     10,292
  Loss on disposition of equipment . . .        --        (45)     (226)        (5)      (171)
  Loss on revaluation of equipment . . .        --        374     3,567      4,276         --
  Equity in net income (loss) of uncon-
    solidated special-purpose entities .      (935)    (1,904)   (1,003)     6,465      3,336
  Net income . . . . . . . . . . . . . .        13        412     5,996      1,445      9,232

At year-end:
  Total assets . . . . . . . . . . . . .  $ 48,792   $ 64,063   $78,204   $104,270   $121,551
  Note payable . . . . . . . . . . . . .    20,000     30,000    30,000     30,000     30,000
  Total liabilities. . . . . . . . . . .    21,294     32,441    33,183     38,022     39,006

Cash distribution. . . . . . . . . . . .  $  1,372   $ 13,794   $13,806   $ 15,226   $ 17,384

Cash distribution representing
  a return of capital to the limited
  partners . . . . . . . . . . . . . . .  $  1,286   $ 13,104   $ 7,810   $ 13,781   $  8,152

Per weighted-average
  limited partnership unit:

Net income (loss). . . . . . . . . . . .  $(0.01)1   $(0.03)1   $ 0.65 1  $  0.08 1  $  1.01 1

Cash distribution. . . . . . . . . . . .  $   0.16   $   1.60   $  1.60   $    1.76   $  2.00

Cash distribution representing
  a return of capital. . . . . . . . . .  $   0.16   $   1.60   $  0.95   $    1.68   $  0.99

</TABLE>












1     After an increase of loss necessary to cause the General Partner's capital
account  to  equal  zero  of  $0.1  million  ($0.01 per weighted-average limited
partnership  (LP)  unit) in 2001 and $0.7 million ($0.08 per weighted-average LP
unit)  in  2000,  and  after  reduction of income necessary to cause the General
Partner's  capital  account  to  equal  zero  of  $0.4  million  ($0.04  per
weighted-average  LP  unit) in 1999, $0.7 million ($0.08 per weighted-average LP
unit)  in  1998,  and $0.4 million ($0.04 per weighted-average LP unit) in 1997.

<PAGE>
ITEM  7.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF FINANCIAL CONDITION AND
             -------------------------------------------------------------------
RESULTS  OF  OPERATIONS
    -------------------

(A)     Introduction

Management's  discussion  and  analysis  of  financial  condition and results of
operations  relates  to the financial statements of PLM Equipment Growth Fund VI
(the Partnership).  As discussed in Note 13 to the financial statements included
in  Item  14, the Partnership has restated its financial statements for the year
ended December 31, 2001.  The following management discussion and analysis takes
into  account  the  effects  of  the  restatement.  The following discussion and
analysis of operations focuses on the performance of the Partnership's equipment
in  various  segments  in  which it operates and its effect on the Partnership's
overall  financial  condition.

(B)     Results  of  Operations  -  Factors  Affecting  Performance

(1)     Re-leasing  Activity  and  Repricing  Exposure  to  Current  Economic
Conditions

The  exposure  of the Partnership's equipment portfolio to repricing risk occurs
whenever the leases for the equipment expire or are otherwise terminated and the
equipment must be remarketed.  Major factors influencing the current market rate
for  Partnership  equipment  include supply and demand for similar or comparable
types  of  transport  capacity,  desirability  of  the  equipment in the leasing
market,  market  conditions  for  the  particular  industry segment in which the
equipment  is to be leased, overall economic conditions, and various regulations
concerning  the  use of the equipment.  Equipment that is idle or out of service
between the expiration of one lease and the assumption of a subsequent lease can
result  in  a  reduction  of  contribution  to the Partnership.  The Partnership
experienced  re-leasing  or repricing activity in 2001 for its railcar, trailer,
marine  vessel,  aircraft,  and  marine  container  portfolios.

     (a)          Railcars:  This  equipment  experienced significant re-leasing
activity.  Lease rates in this market are showing signs of weakness and this has
led  to  lower utilization and lower contribution to the Partnership as existing
leases  expire  and  renewal  leases  are  negotiated.

     (b)     Trailers:  The  Partnership's  trailer  portfolio  operates  within
short-line  railroad  systems.  The  relatively short duration of most leases in
these  operations  exposes  the  trailers  to  considerable re-leasing activity.

     (c)     Marine  vessel:  The Partnership's investment in an entity owning a
marine  vessel  operated in the short-term leasing market.  As a result of this,
the  Partnership's  partially  owned  marine  vessel  was remarketed during 2001
exposing  it  to  re-leasing  and  repricing  risk.

     (d)     Aircraft:  This equipment also experienced re-leasing and repricing
activity.  The  Partnership's owned aircraft was re-leased during 2001 at a much
lower  rate and the Partnership's investment in a trust owning two aircraft on a
direct finance lease will also see a decrease in revenues during 2002 due to the
lease  being renegotiated in 2001 at a much lower rate.  The Partnership's other
partially  owned  aircraft  on  an  operating lease was re-leased during 2001 at
approximately  the  same  rate  that  was  in  place  during  2000.

     (e)     Marine containers:  Some of the Partnership's marine containers are
leased  to  operators of utilization-type leasing pools and, as such, are highly
exposed  to  repricing  activity.

(2)     Equipment  Liquidations

Liquidation  of Partnership owned equipment and of investments in unconsolidated
special-purpose entities (USPEs), unless accompanied by an immediate replacement
of  additional  equipment  earning similar rates (see Reinvestment Risk, below),
represents  a reduction in the size of the equipment portfolio and may result in
a  reduction  of  contribution  to  the  Partnership.

During  2001,  the  Partnership  disposed  of  owned  equipment that included an
aircraft,  a  marine vessel, marine containers, trailers, and railcars for total
proceeds  of $3.7 million.  The Partnership also disposed of its interest in two
USPEs  that  each  owned  a  marine  vessel  for  proceeds  of  $2.3  million.

<PAGE>

(3)     Nonperforming  Lessees

Lessees  not  performing  under  the terms of their leases, either by not paying
rent,  not  maintaining  or  operating  the  equipment  in  accordance  with the
conditions of the leases, or other possible departures from the lease terms, can
result  not  only  in  reductions  in  contribution,  but  also  may require the
Partnership  to  assume  additional  costs  to  protect  its interests under the
leases,  such  as  repossession  or legal fees.  The Partnership experienced the
following  in  2001:

     (i)     Two  former  India  lessees are having financial difficulties.  The
General  Partner  has  initiated  litigation  in  various official forums in the
United States and India against the defaulting Indian airline lessees to recover
damages  for  failure  to  pay  rent  and  failure  to maintain such property in
accordance  with relevant lease contracts.  The total amount of $2.2 million due
from these lessees had been reserved for as a bad debt and was written off as it
was determined to be uncollectible based on the financial status of the lessees.
The Partnership has repossessed its property previously leased to these airlines
(see  Note  10  to  the  audited  financial  statements).

     (ii)     Trans  World Airlines (TWA), a former lessee, filed for bankruptcy
protection  under  Chapter  11  in January 2001.  Upon the acquisition of TWA by
American  Airlines  (AA), the General Partner accepted an offer from AA to lease
the  aircraft  for  84  months  at  the  current  market  rate.

(4)     Reinvestment  Risk

Reinvestment risk occurs when the Partnership cannot generate sufficient surplus
cash after fulfillment of operating obligations and distributions to reinvest in
additional equipment during the reinvestment phase of the Partnership, equipment
is  disposed  of for less than threshold amounts, proceeds from dispositions, or
surplus  cash  available  for reinvestment cannot be reinvested at the threshold
lease  rates,  or proceeds from sales or surplus cash available for reinvestment
cannot  be  deployed  in  a  timely  manner.

Pursuant  to the equitable settlement related to the Koch and Romei actions (see
Note  10  to  the  audited  financial  statements),  the  Partnership intends to
increase  its  equipment  portfolio  by  investing  surplus  cash  in additional
equipment,  after  fulfilling  operating  requirements, until December 31, 2004.
Additionally,  during  2001,  the  Partnership paid PLM Financial Services, Inc.
(FSI  or  the General Partner) $0.8 million in acquisition and lease negotiation
fees  related  to equipment purchased during 1999. Depreciation and amortization
of  $0.3  million,  which  represents  the cumulative effect of depreciation and
amortization  that  should  have been recorded from the purchase of equipment in
1999  until  the  equitable  settlement,  was  recorded  during  2001.

Other  nonoperating  funds  for  reinvestment  are  generated  from  the sale of
equipment  prior  to the Partnership's planned liquidation phase, the receipt of
funds  realized  from the payment of stipulated loss values on equipment lost or
disposed  of  while  it was subject to lease agreements, or from the exercise of
purchase  options in certain lease agreements.  Equipment sales generally result
from  evaluations  by  the  General  Partner that continued ownership of certain
equipment  is  either  inadequate to meet Partnership performance goals, or that
market  conditions,  market  values, and other considerations indicate it is the
appropriate  time  to  sell  certain  equipment.

(5)     Equipment  Valuation

In  accordance with the Financial Accounting Standards Board (FASB) Statement of
Financial Accounting Standards (SFAS) No. 121, "Accounting for the Impairment of
Long-Lived  Assets  and for Long-Lived Assets to Be Disposed Of" (SFAS No. 121),
the  General  Partner reviews the carrying values of the Partnership's equipment
portfolio  at  least  quarterly  and  whenever  circumstances indicated that the
carrying  value of an asset may not be recoverable due to expected future market
conditions.  If  the projected undiscounted cash flows and the fair market value
of  the  equipment  was less than the carrying value of the equipment, a loss on
revaluation  is  recorded.  During  2001,  a  USPE  trust  owning  two Stage III
commercial  aircraft on a direct finance lease reduced its net investment in the
finance lease receivable due to a series of lease amendments.  The Partnership's
proportionate share of this writedown, which is included in equity in net income
(loss)  of  the  USPE in the accompanying statement of income, was $1.6 million.
Reductions  of  $0.4  million  and  $3.6  million to the carrying value of owned
equipment  were required during 2000 and 1999, respectively.  No revaluations to
owned  equipment  were required in 2001 or partially owned equipment in 2000 and
1999.

In October 2001, the FASB issued SFAS No. 144, "Accounting for the Impairment or
Disposal  of  Long-Lived  Assets"  (SFAS  No. 144), which replaces SFAS No. 121.
SFAS  No.  144  provides  updated  guidance  concerning  the  recognition  and
measurement  of  an  impairment  loss  for  certain  types of long-lived assets,
expands  the  scope  of  a  discontinued  operation to include a component of an
entity,  and eliminates the current exemption to consolidation when control over
a  subsidiary  is  likely to be temporary.  SFAS No. 144 is effective for fiscal
years  beginning  after  December  15,  2001.

The  Partnership  will  apply  the new rules on accounting for the impairment or
disposal  of  long-lived assets beginning in the first quarter of 2002, and they
are not anticipated to have an impact on the Partnership's earnings or financial
position.

(C)     Financial  Condition - Capital Resources, Liquidity, and Unit Redemption
Plan

The General Partner purchased the Partnership's initial equipment portfolio with
capital  raised from its initial equity offering of $166.1 million and permanent
debt  financing  of  $30.0  million.  No  further capital contributions from the
limited  partners  are  permitted  under  the terms of the Partnership's limited
partnership  agreement.

The  Partnership relies on operating cash flow to meet its operating obligations
and  to  make  cash  distributions.

For  the year ended December 31, 2001, the Partnership generated $8.8 million in
operating  cash  (net cash provided by operating activities plus non-liquidating
cash  distributions  from  USPEs)  to  meet  its  operating obligations and make
distributions  of  $1.4  million  to  the  partners.

During  2001,  the Partnership disposed of owned equipment and of investments in
USPE's  for  aggregate  proceeds  of  $6.0  million.

Pursuant  to the equitable settlement related to the Koch and Romei actions (see
Note  10  to the audited financial statements), during 2001 the Partnership paid
FSI  $0.8  million  in  acquisition  and lease negotiation fees related to owned
marine  containers  and  $0.6  million in acquisition and lease negotiation fees
related  to  partially  owned  aircraft  purchased  during  1999.

Accounts  receivable  decreased  $0.6 million during 2001.  The decrease of $0.6
million  was  caused  by  amounts  the Partnership owes to the same lessee being
offset  against  receivables  due.

Investments  in  USPEs decreased $5.9 million during 2001.  The decrease of $5.9
million  was  due to a loss of $0.9 million recorded by the Partnership from the
USPEs,  cash  distributions  of  $3.3  million  from  the USPEs, and liquidating
distributions from USPEs of $2.3 million resulting from the sale of two entities
owning  marine  vessels.  These decreases were offset in part, by a $0.6 million
additional  investment  in  a  USPE  made  by  the  Partnership.

Accounts  payable  decreased  $0.9  million during the year ended 2001 caused by
$0.6  million  the Partnership owed to a lessee being offset against receivables
due  from  the same lessee and a $0.3 million decrease due to the timing of cash
payments.

Due  to  affiliates  increased $0.1 million during 2001 due to additional engine
reserves  due  to  a  USPE.

Lessee deposits and reserve for repairs decreased due to the reclassification of
$0.4  million  in  lessee  deposits  and  repair for reserves to equipment sales
proceeds.

The  Partnership  made  the  regularly  scheduled  annual  debt payment of $10.0
million  to  the  lenders  of  the  notes  payable  on  November  13,  2001.

In  the  fourth quarter 2001, the General Partner, on behalf of the Partnership,
signed  a  commitment  letter  to refinance the Partnership's note payable.  The
commitment  is  for  a  $30.0 million term loan facility with a maturity date of
five years after funding.  The loan will call for equal quarterly principal plus
interest  payments  over  the  term of the loan.  The note will bear interest at
either  the  floating  rate of LIBOR plus 2.5% or the fixed rate of the lender's
cost  of  funds,  as  defined in the agreement, plus 2.5%.  During January 2002,
$15.0  million  was  drawn  under  this  loan  and the existing note payable was
repaid.  The  General  Partner anticipates that an additional $10.0 million will
be  borrowed  under  this  facility  in  2002  and  2003.

The Partnership will incur a prepayment penalty of approximately $1.0 million to
prepay  the  existing  senior  notes  payable  during  2002.

Debt  placement fees increased $0.3 million due to fees paid in 2001 for the new
$30.0  million  term  loan that will replace the existing senior note payable in
2002.

As  a result of the settlement in the Koch and Romei actions (see Note 10 to the
audited  financial  statements),  the  Partnership's  redemption  plan  has been
terminated  and  the  Partnership  was  required  to  purchase  up to 10% of the
Partnership's  limited  partnership  units  for  80% of the net asset valued per
unit.  During  the  fourth  quarter  2001, the General Partner, on behalf of the
Partnership,  funded  $2.8  million  to  the  agent  to purchase 489,344 limited
partnership  units.  The  cash  for  this  purchase  came  from  available cash.

In  April  2001,  PLM  International,  Inc.  (PLMI) entered into a $15.0 million
warehouse facility, which is shared with the Partnership, PLM Equipment Growth &
Income  Fund  VII, and Professional Lease Management Income Fund I, LLC.  During
December  2001,  this  facility  was amended to lower the amount available to be
borrowed  to  $10.0  million.  The facility provides for financing up to 100% of
the  cost  of  the equipment.  Outstanding borrowings by one borrower reduce the
amount  available to each of the other borrowers under the facility.  Individual
borrowings  may  be outstanding for no more than 270 days, with all advances due
no  later  than  April  12,  2002.  Interest accrues either at the prime rate or
LIBOR plus 2.0% at the borrower's option and is set at the time of an advance of
funds.  Borrowings  by  the  Partnership  are guaranteed by PLMI.  This facility
expires  in  April  2002.  The General Partner believes it will be able to renew
the  warehouse  facility  upon its expiration with terms similar to those in the
current  facility.

As  of  March 25, 2002, the Partnership had no borrowings outstanding under this
facility  and  there were no other borrowings outstanding under this facility by
any  other  eligible  borrower.

The  General  Partner  has  not planned any expenditures, nor is it aware of any
contingencies  that  would  cause  it  to require any additional capital to that
mentioned  above.

(D)     Critical  Accounting  Policies  and  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  financial  statements and the reported amounts of revenues and expenses
during  the  reporting  period.  On a regular basis, the General Partner reviews
these estimates including those related to asset lives and depreciation methods,
impairment  of  long-lived  assets,  allowance  for  doubtful accounts, reserves
related  to legally mandated equipment repairs and contingencies and litigation.
These  estimates are based on the General Partner's historical experience and on
various  other  assumptions  believed  to be reasonable under the circumstances.
Actual  results  may  differ from these estimates under different assumptions or
conditions.  The  General  Partner  believes,  however,  that  the  estimates,
including  those  for  the  above-listed  items,  are reasonable and that actual
results  will  not  vary  significantly  from  the  estimated  amounts.

The  General  Partner believes the following critical accounting policies affect
the  more  significant  judgments  and  estimates used in the preparation of the
Partnership's  financial  statements:

Asset  lives  and  depreciation  methods:  The  Partnership's  primary  business
involves  the  purchase  and  subsequent  lease of long-lived transportation and
related equipment.   The General Partner has chosen asset lives that it believes
correspond  to  the economic life of the related asset.  The General Partner has
chosen  a  deprecation  method  that  it  believes  matches  the  benefit to the
Partnership from the asset with the associated costs.  These judgments have been
made based on the General Partner's expertise in each equipment segment that the
Partnership operates.  If the asset life and depreciation method chosen does not
reduce  the  book value of the asset to at least the potential future cash flows
from the asset to the Partnership, the Partnership would be required to record a
loss  on  revaluation.  Likewise, if the net book value of the asset was reduced
by  an  amount greater than the economic value has deteriorated, the Partnership
may  record  a  gain  on  sale  upon  final  disposition  of  the  asset.

Impairment of long-lived assets: On a regular basis, the General Partner reviews
the carrying value of its equipment and investments in USPEs to determine if the
carrying  value  of  the  assets may not be recoverable, in consideration of the
current  economic  conditions,  in accordance with SFAS No. 144, "Accounting for
the Impairment or Disposal of Long-Lived Assets" and Accounting Principals Board
Opinion  No.  18  "Equity Method of Accounting for Investments in Common Stock".
This requires the General Partner to make estimates related to future cash flows
from  each  asset as well as the determination if the deterioration is temporary
or  permanent.  If  these  estimates  or  the  related assumptions change in the
future, the Partnership may be required to record additional impairment charges.

Allowance  for  doubtful  accounts:  The  Partnership  maintains  allowances for
doubtful  accounts  for  estimated  losses  resulting  from the inability of the
lessees  to make the lease payments.  These estimates are primarily based on the
amount  of  time  that has lapsed since the related payments were due as well as
specific  knowledge  related  to the ability of the lessees to make the required
payments.  If  the  financial  condition  of  the  Partnership's lessees were to
deteriorate,  additional  allowances could be required that would reduce income.
Conversely,  if  the  financial  condition  of the lessees were to improve or if
legal  remedies  to  collect past due amounts were successful, the allowance for
doubtful  accounts  may  need  to  be  reduced  and  income  would be increased.

Reserves  for  repairs:  The Partnership accrues for legally required repairs to
equipment  such  as  dry  docking  for  marine  vessels  and engine overhauls to
aircraft engines over the period prior to the required repairs.  The amount that
is  reserved  for  is based on the General Partner's expertise in each equipment
segment, the past history of such costs for that specific piece of equipment and
discussions  with  independent,  third  party  equipment brokers.  If the amount
reserved for is not adequate to cover the cost of such repairs or if the repairs
must  be  performed  earlier than the General Partner estimated, the Partnership
would  incur  additional repair and maintenance or equipment operating expenses.

Contingencies  and  litigation:  The Partnership is subject to legal proceedings
involving  ordinary  and  routine  claims related to its business.  The ultimate
legal  and  financial liability with respect to such matters cannot be estimated
with  certainty  and  requires the use of estimates in recording liabilities for
potential litigation settlements.  Estimates for losses from litigation are made
after  consultation  with  outside  counsel.  If  estimates  of potential losses
increase  or  the  related  facts  and  circumstances  change in the future, the
Partnership  may  be  required  to  record  additional  litigation  expense.














<PAGE>

(E)     Results  of  Operations  -  Year-to-Year  Detailed  Comparison

(1)     Comparison  of  the  Partnership's Operating Results for the Years Ended
December  31,  2001  and  2000

(a)     Owned  Equipment  Operations

Lease  revenues  less  direct  expenses  (defined  as  repairs  and maintenance,
equipment  operating,  and asset-specific insurance expenses) on owned equipment
decreased  during  the year ended December 31, 2001, compared to 2000.  Gains or
losses  from  the  sale  of  equipment,  interest  and other income, and certain
expenses  such  as  depreciation and amortization and general and administrative
expenses relating to the operating segments (see Note 5 of the audited financial
statements),  are  not  included  in  the  owned  equipment operation discussion
because  these  expenses  are indirect in nature and not a result of operations,
but the result of owning a portfolio of equipment.  The following table presents
lease  revenues  less  direct  expenses  by  segment  (in thousands of dollars):
<TABLE>
<CAPTION>

<S>                                         <C>                  <C>
                                                     For the Years
                                                   Ended December 31,
                                                  2001           2000
                                                 ---------------------
Marine containers. . . . . . . . . . . . .      $  4,587      $  4,686
Railcars . . . . . . . . . . . . . . . . .         2,642         3,281
Aircraft, aircraft engines, and components         1,824         2,722
Trailers . . . . . . . . . . . . . . . . .           383         1,415
Marine vessels . . . . . . . . . . . . . .           179         1,276
</TABLE>


Marine  containers:  Marine  container  lease  revenues and direct expenses were
$4.6  million  and  $0.1  million, respectively, for the year ended December 31,
2001,  compared  to  $4.7  million  and $20,000, respectively, during 2000.  The
decrease  in  lease  revenues of $0.1 million during the year ended December 31,
2001,  was  due  to  lower  marine  container  utilization  compared  to  2000.

Railcars:  Railcar lease revenues and direct expenses were $3.8 million and $1.1
million,  respectively,  for  the year ended December 31, 2001, compared to $4.3
million  and  $1.0 million, respectively, during 2000.  Lease revenues decreased
$0.2 million due to lower re-lease rates earned on railcars whose leases expired
during  2001  and  decreased  $0.3  million due to the increase in the number of
railcars  off-lease  during  2001,  compared  to  2000.  An  increase  in direct
expenses  of  $0.1  million  was  due to higher repairs during 2001, compared to
2000.

Aircraft,  aircraft engines, and components:  Aircraft lease revenues and direct
expenses  were  $1.8  million  and  $19,000,  respectively,  for  the year ended
December  31,  2001,  compared  to  $2.8 million and $0.1 million, respectively,
during  2000.  Lease  revenues  were lower primarily due to the reduction of the
lease  rate  on  an  MD-82  as  part  of  a  new  lease  agreement.

Trailers:     Trailer  lease  revenues and direct expenses were $0.9 million and
$0.5  million,  respectively,  for the year ended December 31, 2001, compared to
$2.1  million  and  $0.7  million,  respectively,  during 2000.  The decrease in
trailer  contribution  of  $1.0  million  was  due  to  the  sale  of 49% of the
Partnership's  trailers  during  2000.

Marine  vessels:     Marine  vessel lease revenues and direct expenses were $0.5
million  and  $0.3  million, respectively, for the year ended December 31, 2001,
compared to $3.6 million and $2.3 million, respectively, during 2000.  Decreases
in lease revenues of $3.1 million and direct expenses of $2.0 million during the
year  ended  December 31, 2001, compared to the same period in 2000, were due to
the sale of all of the Partnership's wholly owned marine vessels during 2001 and
2000.

(b)     Indirect  Expenses  Related  to  Owned  Equipment  Operations

Total  indirect  expenses  of $10.3 million for the year ended December 31, 2001
decreased from $13.4 million for the same period in 2000.  Significant variances
are  explained  as  follows:

(i)     A  $2.8  million decrease in depreciation and amortization expenses from
2000  levels  reflects  a  decrease  of  $1.8 million due to the sale of certain
equipment  during  2001  and  2000,  and  a  $1.2 million decrease caused by the
double-declining  balance  method  of  depreciation  which  results  in  greater
depreciation  in  the  first  years  an  asset  is  owned.

These  decreases  were  offset,  in  part,  by  an  increase  of $0.2 million in
depreciation  expenses resulting from the transfer of the Partnership's interest
in  an  entity  that  owned  marine  containers from the USPE portfolio to owned
equipment  during  2000,  and  a  $0.2  million increase in amortization expense
related  to  deferred  charges.

(ii)     A  $0.4  million loss on revaluation of equipment during the year ended
December  31, 2000 resulted from the reduction of the carrying value of a Boeing
737-200 commercial aircraft to its estimated net realizable value.  There was no
     revaluation  of  wholly  owned  equipment  required  during  2001.

(iii)     A  $0.3  million  decrease  in  management fees was due to lower lease
revenues  earned  by  the  Partnership  during  the year ended December 31, 2001
compared  to  2000.

(iv)     A  $0.3  million decrease in general and administrative expenses during
the  year  ended  December  31,  2001  was  due  to  lower costs of $0.3 million
resulting  from the sale of 49% of the Partnership's trailers during 2000 and by
a  decrease  of $0.2 million resulting from decreased allocations by the General
Partner compared to 2001.  These decreases were offset, in part, by  an increase
     of  $0.2  million  due  to  higher  professional  costs.

(v)     A  $0.7  million  increase  in  the recovery of bad debts was due to the
collection  of past due receivables during the year ended December 31, 2000 that
had  been  previously  reserved for as a bad debt.  A similar collection did not
occur  in  2001.

(c)     Gain  on  Disposition  of  Owned  Equipment,  Net

The  gain  on the disposition of owned equipment for the year ended December 31,
2001  totaled  $1.1  million,  and  resulted  from  the sale of a Boeing 737-200
commercial  aircraft, a marine vessel, trailers, railcars, and marine containers
with  an aggregate net book value of $3.0 million, for proceeds of $3.7 million.
Included  in the net gain on sale of the marine vessel was the unused portion of
marine  vessel  drydocking  liability  of  $0.3  million.  The  net  gain on the
disposition of owned equipment for the year ended December 31, 2000 totaled $2.1
million,  and  resulted  from  the  sale  of  marine vessels, marine containers,
trailers,  and  railcars  with  an aggregate net book value of $7.3 million, for
proceeds  of  $9.1 million and unused drydocking reserves on sold marine vessels
of  $0.3  million.

(d)     Equity  in  Net Income (Loss) of Unconsolidated Special-Purpose Entities
(USPEs)

Equity  in  net income (loss) of USPEs represents the Partnership's share of the
net income (loss) generated from the operation of jointly owned assets accounted
for  under  the  equity method of accounting.  These entities are single purpose
and  have no debt or other financial encumbrances.  The following table presents
equity  in  net  income  (loss)  by  equipment  type  (in thousands of dollars):
<TABLE>
<CAPTION>

<S>                              <C>                   <C>
                                          For the Years
                                        Ended December 31,
                                       2001           2000
                                      ---------------------
Marine vessels. . . . . . . . .       $  1,915     $   (548)
Aircraft. . . . . . . . . . . .        (2,850)       (1,485)
Other . . . . . . . . . . . . .             --          129
                                      ---------    ---------
    Equity in net loss of USPEs       $  (935)     $ (1,904)
                                      =========    =========
</TABLE>


The  following  USPE  discussion by equipment type is based on the Partnership's
proportional  share  of  revenues,  gain on equipment dispositions, depreciation
expense,  direct  expenses,  and  administrative  expenses  in  the  USPE's:

Marine  vessels:     During  the year ended December 31, 2001, lease revenues of
$5.6  million  and  the  gain of $0.7 million from the sale of the Partnership's
interest  in  two entities that owned marine vessels were offset by depreciation
expense,  direct  expenses, and administrative expenses of $4.4 million.  During
2000, lease revenues of $3.5 million were offset by depreciation expense, direct
expenses,  and  administrative  expenses  of  $4.1  million.

Marine  vessel  lease  revenues  increased  $2.1  million  during the year ended
December  31,  2001  compared  to  2000  due  to  the  following:

     (i)     Marine vessel lease revenues increased $1.8 million due to a marine
vessel  switching from a fixed rate lease to a voyage charter lease during 2001.
Under  a  voyage  charter  lease,  the  marine vessel earns a higher lease rate;
however, certain direct expenses that were previously paid by the lessee are now
paid  by  the  owner.

     (ii)     Lease  revenues  increased  $0.9  million  during  the  year ended
December  31,  2001  due  to one marine vessel being on lease the entire year of
2001, which was in drydock and off-lease for nine weeks during 2000.  During the
drydock  period,  the  marine  vessel  did  not  earn  any  lease  revenues.

     (iii)     These  increases were offset, in part, by a $0.7 million decrease
in  lease  revenue  due  to  the sale of two marine vessels in 2001 in which the
Partnership  owned  an  interest.

Depreciation  expense,  direct  expenses,  and administrative expenses increased
$0.3 million during the year ended December 31, 2001 compared to 2000 due to the
following:

     (i)     A  $1.0 million increase in direct expenses due to higher operating
expenses for one marine vessel that was on voyage charter during the year ending
December  31,  2001, that was on fixed rate lease during part of the same period
of  2000.

     (ii)     A  $0.2 million increase in direct expenses due to a marine vessel
being  on  lease  during the year of 2001 that was in dry dock and off-lease for
nine  weeks  in  2000.

     (iii)     A  $0.1  million  increase in management fees due to higher lease
revenue  on  partially  owned  marine  vessels.

     (iv)     A  $0.4  million  decrease  in  depreciation expense due to a $0.3
million  decrease  from  the sale of two marine vessels in which the Partnership
owned  an  interest  and  a  $0.2  million decrease due to the use of the double
declining-balance  method of depreciation, which results in greater depreciation
in  the  first  years  an  asset  is  owned.

     (v)     A  $0.5 million decrease in direct expenses resulting from the sale
of  two  marine  vessels  in  which  the  Partnership  owned  an  interest.

Aircraft:  As  of  December 31, 2001 and 2000, the Partnership owned an interest
in two commercial aircraft on a direct finance lease and an interest in a Boeing
737-300  commercial aircraft.  During the year ended December 31, 2001, revenues
of  $1.7  million  were  offset  by  depreciation  expense, direct expenses, and
administrative  expenses of $4.5 million.  During 2000, revenues of $1.5 million
were offset by depreciation expense, direct expenses and administrative expenses
of  $3.0  million.

Lease  revenues  increased  $0.2 million during the year ended December 31, 2001
due  to  the Boeing 737-300 being on-lease the full year of 2001.  This aircraft
was  off-lease  most  of  2000.

Depreciation  expense,  direct  expenses,  and administrative expenses increased
$1.5  million  during  the year ended December 31, 2001 compared to 2000 due to:

     (i)     A  $1.6  million loss on revaluation was recorded on the trust that
owned  two  commercial  aircraft on a direct finance lease during the year ended
December 31, 2001 which resulted from the reduction of the carrying value of the
Partnership's  interest  in  the  trust  to  its estimated net realizable value.
There  were  no  revaluations  to partially owned aircraft required during 2000.

     (ii)     A  $0.1  million  increase  in  amortization  expense  due  to the
amortization  of  deferred  charges.

     (iii)     A  $0.1  million increase in bad debt expenses resulting from the
collection  of  an unpaid accounts receivable during 2000 that had been reserved
for  as  a  bad  debt in a previous year.  A similar collection was not received
during  2001.

     (iv)     A  $0.2 million decrease in depreciation expense due to the use of
the  double  declining-balance  method of depreciation, which results in greater
depreciation  in  the  first  years  an  asset  is  owned.

     (v)     A $0.2 million decrease in repairs and maintenance was due to fewer
required  repairs  during  the  year  ending  2001 for the trust owning a Boeing
737-300  compared  to  2000.

(e)     Net  Income

As  a  result  of the foregoing, the Partnership's net income for the year ended
December  31,  2001 was $13,000, compared to a net income of $0.4 million during
2000.  The  Partnership's  ability  to  acquire,  operate  and liquidate assets,
secure  leases, and re-lease those assets whose leases expire is subject to many
factors.  Therefore,  the  Partnership's  performance in the year ended December
31,  2001  is  not  necessarily indicative of future periods.  In the year ended
December  31,  2001,  the  Partnership  distributed  $1.3 million to the limited
partners,  or  $0.16  per  weighted-average  limited  partnership  unit.

(2)     Comparison  of  the  Partnership's Operating Results for the Years Ended
December  31,  2000  and  1999

In  September  1999, FSI amended the corporate-by-laws of certain USPEs in which
the  Partnership,  or any affiliated program, owns an interest greater than 50%.
The amendment to the corporate-by-laws provided that all decisions regarding the
acquisition  and  disposition  of  the  investment  as well as other significant
business  decisions  of  that  investment would be permitted only upon unanimous
consent  of  the  Partnership  and  all  the  affiliated  programs  that have an
ownership  in the investment (the Amendment).  As such, although the Partnership
may  own  a  majority  interest  in a USPE, the Partnership does not control its
management  and  thus the equity method of accounting was used after adoption of
the  Amendment.  As  a  result  of  the Amendment, as of September 30, 1999, all
jointly  owned  equipment  in  which  the Partnership owned a majority interest,
which  had  been  consolidated, was reclassified to investments in USPEs.  Lease
revenues  and  direct  expenses  for  jointly  owned  equipment  in  which  the
Partnership  held  a  majority  interest  were  reported under the consolidation
method  of  accounting during the year ended December 31, 1999 and were included
with  the  owned  equipment operations.  For the three months ended December 31,
1999  and  twelve  months  ended  December  31,  2000, lease revenues and direct
expenses  for  these entities are reported under the equity method of accounting
and  are  included  with  the  operations  of  the  USPEs.

(a)     Owned  Equipment  Operations

Lease  revenues  less  direct  expenses  (defined  as  repairs  and maintenance,
equipment  operating,  and asset-specific insurance expenses) on owned equipment
decreased  during  the year ended December 31, 2000, compared to 1999.  Gains or
losses  from  the  sale  of  equipment,  interest  and other income, and certain
expenses  such  as  depreciation and amortization and general and administrative
expenses relating to the operating segments (see Note 5 to the audited financial
statements),  are  not  included  in  the  owned  equipment operation discussion
because  they  are  indirect  in  nature and not a result of operations, but the
result  of  owning a portfolio of equipment.  The following table presents lease
revenues  less  direct  expenses  by  segment  (in  thousands  of  dollars):
<TABLE>
<CAPTION>

<S>                                         <C>                  <C>
                                                    For the Years
                                                  Ended December 31,
                                                  2000          1999
                                                 --------------------
Marine containers. . . . . . . . . . . . .      $  4,686     $  2,317
Railcars . . . . . . . . . . . . . . . . .         3,281        3,722
Aircraft, aircraft engines, and components         2,722        3,649
Trailers . . . . . . . . . . . . . . . . .         1,415        2,021
Marine vessels . . . . . . . . . . . . . .         1,276        3,527
</TABLE>


Marine  containers:  Marine  container  lease  revenues and direct expenses were
$4.7  million  and  $20,000, respectively, for the year ended December 31, 2000,
compared  to  $2.3  million and $-0-, respectively, during 1999.  An increase in
lease  revenues  of $2.2 million during the year ended December 31, 2000 was due
to  the  purchase  and  lease  of marine containers during the second and fourth
quarters of 1999.  In addition, lease revenues increased $0.2 million due to the
transfer  of  marine  containers  owned  by a USPE to owned equipment during the
third  quarter  2000.

Railcars:  Railcar lease revenues and direct expenses were $4.3 million and $1.0
million,  respectively,  for  the year ended December 31, 2000, compared to $4.6
million  and  $0.8  million, respectively, during 1999.  The decrease in railcar
lease  revenues  of $0.3 million was primarily due to the increase in the number
of  off-lease railcars during the year ended December 31, 2000 compared to 1999.
The  increase in direct expenses of $0.2 million during the year ended  December
31,  2000  was  due  to  higher  repair  costs  compared  to  1999.

Aircraft,  aircraft engines, and components:  Aircraft lease revenues and direct
expenses  were  $2.8  million and $0.1 million, respectively, for the year ended
December  31,  2000,  compared  to  $4.5 million and $0.8 million, respectively,
during  1999.  A  decrease in aircraft lease revenues of $1.6 million and direct
expenses  of  $0.1  million  was due to the sale of a Boeing 767-200ER Stage III
commercial  aircraft  during  1999.  An  additional  decrease of $0.1 million in
lease  revenues  was  due to a Boeing 737-200 that was off-lease during the year
ended  December  31,  2000  but  was on-lease for one month 1999.  A decrease in
direct expenses of $0.7 million during the year ended December 31, 2000, was due
to  repairs  to  the off-lease Boeing 737-200 during 1999 that were not required
during  2000.

Trailers:     Trailer  lease  revenues and direct expenses were $2.1 million and
$0.7  million,  respectively,  for the year ended December 31, 2000, compared to
$2.8 million and $0.8 million, respectively, during 1999.  The decrease in lease
revenues of $0.7 million and direct expenses of $0.1 million was due to the sale
of  49%  of  the  Partnership's  trailer  fleet  during  the  year  2000.

Marine  vessels:     Marine  vessel lease revenues and direct expenses were $3.6
million  and  $2.3  million, respectively, for the year ended December 31, 2000,
compared  to  $9.8  million  and  $6.3  million,  respectively,  during  1999.

The  September  30,  1999  Amendment  that  changed  the  accounting  method  of
majority-held  equipment  from  the  consolidation  method  of accounting to the
equity  method of accounting impacted the reporting of lease revenues and direct
expenses  of  one  marine vessel.  As a result of the Amendment, during the year
ended  December  31,  2000,  lease  revenues  decreased  $3.5 million and direct
expenses  decreased  $1.9  million  compared  to  1999.

In  addition,  lease revenues declined $2.4 million and direct expenses declined
$1.1  million  as  a result of the sale of two of the Partnership's wholly owned
marine vessels during 2000 and 1999.  Lease revenues declined an additional $0.3
million  due  to  lower  lease  rates earned on two wholly owned marine vessels.
Direct  expenses  also decreased an additional $0.9 million on the two remaining
wholly  owned  marine  vessels  due to a decrease in repairs required during the
year  ended  December  31,  2000  compared  to  1999.

(b)     Indirect  Expenses  Related  to  Owned  Equipment  Operations

Total  indirect  expenses  of $13.5 million for the year ended December 31, 2000
decreased from $26.5 million for the same period in 1999.  Significant variances
are  explained  as  follows:

     (i)     A  $8.1  million decrease in depreciation and amortization expenses
from  1999  levels reflects the decrease of approximately $3.0 million caused by
the  double-declining  balance  method  of depreciation which results in greater
depreciation  in  the  first years an asset is owned, a decrease of $1.4 million
due  to  the  sale  of certain equipment during 2000 and 1999, and a decrease of
$4.8  million  as  a result of the Amendment which changed the accounting method
used  for majority-held equipment from the consolidation method of accounting to
the  equity  method  of accounting.  These decreases were offset, in part, by an
increase  of  $1.0  million  in depreciation and amortization expenses resulting
from  the  purchase  of additional equipment during 1999 and an increase of $0.1
million  from the transfer of the Partnership's interest in an entity that owned
marine  containers  from  a  USPE  portfolio  to  owned  equipment  during 2000.

     (ii)     Loss  on  revaluation decreased $3.2 million during the year ended
December  31, 2000 compared to 1999.  During 2000, a loss on revaluation of $0.4
million  resulted  from  the reduction of the carrying value of a Boeing 737-200
commercial  aircraft to its estimated net realizable value.  During 1999, a loss
on  revaluation  of  $3.6  million  was  recorded  for  marine  vessels.

     (iii)     Provision  for  bad  debts decreased $1.3 million during the year
ended  December  31,  2000.  The  decrease  resulted  from the General Partner's
evaluation  of the collectability of past due accounts receivable being lower by
$0.7 million compared to 1999 and the offset of a receivable that had previously
been  reserved  for  as  a  bad  debt  offset  against $0.6 million due from the
Partnership  to  this  lessee.

     (iv)     A  $0.3 million decrease in management fees was due to lower lease
revenues  earned  by  the  Partnership  during  the year ended December 31, 2000
compared  to  1999.

     (v)     A  $0.1  million  decrease  in  interest expense was due to a lower
average  short-term  borrowings  outstanding  during the year ended December 31,
2000  compared  to  1999.

(c)     Gain  on  Disposition  of  Owned  Equipment,  Net

The  net  gain on the disposition of owned equipment for the year ended December
31,  2000  totaled  $2.1  million, and resulted from the sale of marine vessels,
marine  containers,  trailers,  and railcars with an aggregate net book value of
$7.3  million,  for  proceeds  of $9.1 million and unused drydocking reserves on
sold  marine  vessels of $0.3 million.  The net gain on the disposition of owned
equipment  for  the  year  ended  December  31,  1999 totaled $26.0 million, and
resulted  from  the  sale  of  a marine vessel, marine containers, trailers, and
railcars, with an aggregate net book value of $7.9 million, for $9.3 million and
a  Boeing 767-200ER Stage III commercial aircraft with a net book value of $15.6
million for $40.1 million which includes $3.6 million of unused engine reserves.

(d)     Minority  Interests

Minority  interests  decreased  $7.9 million in the year ended December 31, 2000
compared  to  1999  due  to  the  September  30, 1999 Amendment that changed the
accounting  method  of  majority-held equipment from the consolidation method of
accounting  to  the  equity  method  of  accounting.

(e)     Equity  in  Net Income (Loss) of Unconsolidated Special-Purpose Entities
(USPEs)

Equity  in  net income (loss) of USPEs represents the Partnership's share of the
net income (loss) generated from the operation of jointly-owned assets accounted
for  under  the  equity method of accounting.  These entities are single purpose
and  have no debt or other financial encumbrances.  The following table presents
equity  in  net  income  (loss)  by  equipment  type  (in thousands of dollars):
<TABLE>
<CAPTION>

<S>                              <C>                   <C>
                                           For the Year
                                        Ended December 31,
                                        2000         1999
                                       -------------------
Mobile offshore drilling unit .       $     85    $   271
Marine containers . . . . . . .             44          5
Marine vessels. . . . . . . . .          (548)     (1,029)
Aircraft. . . . . . . . . . . .        (1,485)       (250)
                                      --------    --------
    Equity in net loss of USPEs       $(1,904)    $(1,003)
                                      ========    ========
</TABLE>


The  following  USPE  discussion by equipment type is based on the Partnership's
proportional  share  of  revenues,  loss  on  disposition, depreciation expense,
direct  expenses,  and  administrative  expenses  in  the  USPE's:

Mobile  offshore  drilling  unit:  The  Partnership's interest in an entity that
owned  a  mobile  offshore  drilling  unit was sold during the fourth quarter of
1999.  During  the  year  ended  December 31, 2000, additional sales proceeds of
$0.1  million were paid to the entity.  During the year ended December 31, 1999,
lease  revenues of $1.2 million were offset by the loss of $0.3 million from the
sale  of  this  entity  and  depreciation  expense,  direct  expenses,  and
administrative  expenses  of  $0.6  million.

Marine  containers:  As  of  December 31, 2000, the Partnership's interest in an
entity  that  owned  marine containers had been transferred to the Partnership's
owned  equipment.  As of December 31, 1999, the Partnership owned an interest in
an  entity  that  owned  marine  containers.  During the year ended December 31,
2000, lease revenues of $0.3 million were offset by depreciation expense, direct
expenses,  and  administrative  expenses of $0.2 million.  During the year ended
December  31,  1999,  lease revenues of $0.5 million were offset by depreciation
expense,  direct  expenses, and administrative expenses of $0.4 million.  Marine
containers  contribution  increased  $39,000  during the year ended December 31,
2000  compared  to  1999 due primarily to the double-declining balance method of
depreciation  which  results in greater depreciation in the first years an asset
is  owned.

Marine  vessels:     During  the year ended December 31, 2000, lease revenues of
$3.5  million  were  offset  by  depreciation  expense,  direct  expenses,  and
administrative  expenses  of  $4.1 million.  During 1999, lease revenues of $1.6
million were offset by depreciation expense, direct expenses, and administrative
expenses  of  $2.7  million.

An  increase  in  marine  vessel lease revenues of $1.9 million and depreciation
expense, direct expenses, and administrative expenses of $1.7 million during the
year  ended  December  31,  2000, was caused by the September 30, 1999 Amendment
that  changed  the  accounting  method  of  majority-held  equipment  from  the
consolidation  method  of  accounting to the equity method of accounting for one
marine  vessel.  The  lease  revenues and depreciation expense, direct expenses,
and  administrative  expenses for the majority-owned marine vessel were reported
under  the  consolidation  method of accounting under Owned Equipment Operations
during  the  first  nine  months  of  the  year  ended  December  31,  1999.

Marine  vessel  lease  revenues  decreased  $0.1  million  during the year ended
December 31, 2000 due to one marine vessel earning lower lease revenues due to a
four-week  repositioning  voyage during which the marine vessel did not earn any
lease  revenues.  In addition, as a result of the repositioning, direct expenses
also  decreased  an  $0.2  million  due to lower operating costs during the year
ended December 31, 2000 compared to 1999.  The decrease in lease revenues caused
by  the repositioning was offset by the other marine vessel earning $0.1 million
in  additional  lease  revenues due to earning a higher lease rate during all of
2000  compared  to  1999.

Aircraft:  As  of  December 31, 2000 and 1999, the Partnership owned an interest
in  two  commercial  aircraft  on  a  direct  finance lease and a Boeing 737-300
commercial  aircraft.  During the year ended December 31, 2000, revenues of $1.5
million were offset by depreciation expense, direct expenses, and administrative
expenses  of $3.0 million.  During 1999, revenues of $0.7 million were offset by
direct  expenses  and  administrative  expenses  of  $1.0  million.

An increase in aircraft lease revenues of $0.9 million and depreciation expense,
direct  expenses,  and  administrative  expenses of $2.0 million during the year
ended  December  31,  2000,  was caused by the September 30, 1999 Amendment that
changed  the accounting method of majority-held equipment from the consolidation
method  of  accounting  to  the equity method of accounting for a Boeing 737-300
commercial  aircraft.  The  depreciation  expense,  direct  expenses,  and
administrative  expenses  for  the  majority  owned  Boeing  737-300  commercial
aircraft  were reported under the consolidation method of accounting under Owned
Equipment Operations during the first nine months of the year ended December 31,
1999.

The  increase  in  expenses  caused by the investment in a trust owning a Boeing
737-300  was  partially  offset  by  a  $0.1  million  collection of an accounts
receivable  that had previously been written-off as a bad debt.  A similar event
did  not  occur  during  1999.

(f)     Net  Income

As  a  result  of the foregoing, the Partnership's net income for the year ended
December  31,  2000  was  $0.4 million, compared to a net income of $6.0 million
during  1999.  The  Partnership's  ability  to operate assets, liquidate assets,
secure  leases, and re-lease those assets whose leases expire is subject to many
factors.  Therefore,  the  Partnership's  performance in the year ended December
31,  2000  is  not  necessarily indicative of future periods.  In the year ended
December  31,  2000,  the  Partnership  distributed $13.1 million to the limited
partners,  or  $1.60  per  weighted-average  limited  partnership  unit.

<PAGE>
(F)     Geographic  Information

Certain  of  the  Partnership's  equipment  operates  in  international markets.
Although these operations expose the Partnership to certain currency, political,
credit  and economic risks, the General Partner believes these risks are minimal
or  has  implemented  strategies  to control the risks.  Currency risks are at a
minimum  because all invoicing, with the exception of a small number of railcars
operating  in Canada, is conducted in US dollars.  Political risks are minimized
by  avoiding  operations  in countries that do not have a stable judicial system
and established commercial business laws.  Credit support strategies for lessees
range  from  letters of credit supported by US banks to cash deposits.  Although
these  credit support mechanisms generally allow the Partnership to maintain its
lease  yield,  there  are risks associated with slow-to-respond judicial systems
when  legal  remedies  are  required  to  secure payment or repossess equipment.
Economic risks are inherent in all international markets and the General Partner
strives to minimize this risk with market analysis prior to committing equipment
to  a  particular  geographic  area.  Refer  to  Note 6 to the audited financial
statements  for  information  on  the lease revenues, net income (loss), and net
book  value  of  equipment  in  various  geographic  regions.

Revenues  and  net  operating income (loss) by geographic region are impacted by
the time period the asset is owned and the useful life ascribed to the asset for
depreciation  purposes.  Net  income  (loss)  from  equipment  is  significantly
impacted  by  depreciation  charges,  which  are  greatest in the early years of
ownership due to the use of the double-declining balance method of depreciation.
The  relationships of geographic revenues, net income (loss), and net book value
of  equipment are expected to change significantly in the future, as assets come
off  lease  and  decisions  are  made  either to redeploy the assets in the most
advantageous  geographic  location  or  sell  the  assets.

The Partnership's owned equipment on lease to US - domiciled lessees consists of
aircraft,  trailers  and railcars.  During 2001, US lease revenues accounted for
27% of the total lease revenues of wholly and jointly owned equipment while this
region  reported  net  income  of  $0.9  million.

The  Partnership's  owned  equipment  on  lease  to  Canadian-domiciled  lessees
consists  of railcars.  During 2001, Canadian lease revenues accounted for 6% of
the  total  lease  revenues  of  wholly  and jointly owned equipment, while this
region  reported  net  income  of  $0.5  million.

The  Partnership's  owned  equipment  that  was on lease to lessees domiciled in
Europe  consists  of  a  portfolio of aircraft rotables.  Lease revenues in this
region  accounted for 2% of the total lease revenues of wholly and jointly owned
equipment,  while  this  region  reported  net  income  of  $0.1  million.

The Partnership's investment in equipment owned by a USPE that was on lease to a
lessee  domiciled  in  Iceland  consists of an aircraft.  During 2001, Icelandic
lease  revenues  accounted  for  6%  of  the  total lease revenues of wholly and
jointly  owned  equipment  while  this region reported net loss of $1.5 million.
The  primary  reasons  for  this  loss  were due to the double-declining balance
method  of depreciation which results in greater depreciation in the first years
an  asset  is  owned.

The  Partnership's  investment in equipment owned by a USPE on lease to a lessee
domiciled  in  South  America  consists  of  an  aircraft.  South American lease
revenues  accounted  for  1%  of  the total lease revenues of wholly and jointly
owned  equipment  while  this  region  reported  net  loss of $0.1 million.  The
primary reasons for this loss were due to the double-declining balance method of
depreciation  which  results in greater depreciation in the first years an asset
is  owned.

The  Partnership's  owned  equipment  that  was on lease to lessees domiciled in
India  consisted  of  aircraft.  No  lease revenues were reported in this region
while  this  region reported net income of $0.2 million.  The primary reason for
this  region reporting income resulted from a gain of $0.5 million from the sale
of  an  aircraft.

The  Partnership's  ownership  share  in  a USPE on lease to a Mexican-domiciled
lessee  consisted of two aircraft on a direct finance lease.  No operating lease
revenues  were  reported  in  this region while this region reported net loss of
$1.2  million.  The  primary reason for the net loss was due to the $1.6 million
loss  recorded  on  the revaluation of the direct finance lease to its estimated
carrying  value  in  2001.

The Partnership's owned equipment and investments in equipment owned by USPEs on
lease  to lessees in the rest of the world consists of marine vessels and marine
containers.  During 2001, lease revenues from these operations accounted for 58%
of  the  total  lease  revenues  of  wholly  and  jointly owned equipment, while
reporting  net  income  from  these  operations  of  $3.8  million.

(G)     Inflation

Inflation had no significant impact on the Partnership's operations during 2001,
2000,  or  1999.

(H)     Forward-Looking  Information

Except  for historical information contained herein, the discussion in this Form
10-K/A contains forward-looking statements that involve risks and uncertainties,
such  as  statements  of  the Partnership's plans, objectives, expectations, and
intentions.  The  cautionary  statements made in this Form 10-K/A should be read
as  being  applicable  to  all  related forward-looking statements wherever they
appear  in  this  Form  10-K/A.  The  Partnership's  actual results could differ
materially  from  those  discussed  here.

(I)     Outlook  for  the  Future

The Partnership's operation of a diversified equipment portfolio in a broad base
of  markets  is  intended  to  reduce  its  exposure to volatility in individual
equipment  sectors.

The  ability  of  the  Partnership  to  realize  acceptable  lease  rates on its
equipment  in  the  different equipment markets is contingent upon many factors,
such  as  specific  market  conditions  and  economic  activity,  technological
obsolescence, and government or other regulations. The unpredictability of these
factors  makes  it difficult for the General Partner to clearly define trends or
influences  that may impact the performance of the Partnership's equipment.  The
General  Partner  continuously  monitors  both  the  equipment  markets  and the
performance  of  the  Partnership's  equipment  in  these  markets.  The General
Partner  may  make  an  evaluation to reduce the Partnership's exposure to those
equipment  markets  in  which it determines that it cannot operate equipment and
achieve acceptable rates of return.  Alternatively, the General Partner may make
a  determination  to  enter those markets in which it perceives opportunities to
profit  from  supply  and  demand  instabilities, or other market imperfections.

The  Partnership  intends  to  use  cash  flow  from  operations  to satisfy its
operating  requirements,  pay  principal  and  interest  on  debt,  pay  cash
distributions  to  the partners, and acquire additional equipment until December
31,  2004.  Additionally,  the  Partnership intends to use its new $30.0 million
term  loan  facility  to repay the existing note payable and purchase additional
equipment.

Factors affecting the Partnership's contribution during the year 2002 and beyond
include:

(i)     Railcar  loadings  in  North  America  have weakened over the past year.
During  2001,  utilization  and lease rates decreased.  Railcar contribution may
decrease  in  2002  as existing leases expire and renewal leases are negotiated.

(ii)     The  cost  of  new  marine containers has been at historic lows for the
past  several  years which has caused downward pressure on per diem lease rates.

(iii)     Marine  vessel  freight rates are dependent upon the overall condition
of  the international economy.  Freight rates earned by the Partnership's marine
vessel  began to decrease during the later half of 2001.  This trend is expected
to  continue  during  the  first  half  of  2002.

(iv)     The  airline  industry began to see lower passenger travel during 2001.
The  tragic events on September 11, 2001 worsened the situation.  As a result of
this and general uncertainty in the airline industry, the Partnership has had to
renegotiate  leases  on  its  owned  aircraft  and partially owned aircraft on a
direct  finance  lease  during  2001  that will result in a decrease in revenues
during  2002.

Several  other factors may affect the Partnership's operating performance in the
year  2002  and  beyond,  including changes in the markets for the Partnership's
equipment  and  changes  in  the  regulatory environment in which that equipment
operates.

<PAGE>
(1)     Repricing  and  Reinvestment  Risk

Certain  portions  of  the  Partnership's  aircraft,  railcar, marine container,
marine  vessel,  and  trailer  portfolios will be remarketed in 2002 as existing
leases  expire,  exposing  the  Partnership  to  considerable  repricing
risk/opportunity.  Additionally,  the General Partner may select to sell certain
underperforming  equipment  or  equipment  whose  continued operation may become
prohibitively  expensive.  In  either  case,  the  General  Partner  intends  to
re-lease  or  sell  equipment  at  prevailing market rates; however, the General
Partner  cannot  predict  these future rates with any certainty at this time and
cannot  accurately  assess  the  effect  of  such activity on future Partnership
performance.  The  proceeds  from  the  sold  or  liquidated  equipment  will be
redeployed  to  purchase  additional  equipment,  as  the  Partnership is in its
reinvestment  phase.

(2)     Impact  of  Government  Regulations  on  Future  Operations

The  General  Partner  operates  the  Partnership's equipment in accordance with
current  applicable regulations (see Item 1, Section E, Government Regulations).
However, the continuing implementation of new or modified regulations by some of
the  authorities  mentioned  previously,  or  others,  may  adversely affect the
Partnership's  ability to continue to own or operate equipment in its portfolio.
Additionally,  regulatory  systems  vary  from  country  to  country,  which may
increase  the burden to the Partnership of meeting regulatory compliance for the
same  equipment  operated  between countries.  Ongoing changes in the regulatory
environment,  both in the United States and internationally, cannot be predicted
with  any  accuracy and preclude the General Partner from determining the impact
of  such  changes  on  Partnership  operations, purchases, or sale of equipment.

The  US Department of Transportation's Hazardous Materials Regulations regulates
the  classification  and packaging requirements of hazardous materials and apply
particularly  to  Partnership's  tank  railcars.  The  Federal  Railroad
Administration  has  mandated that effective July 1, 2000 all tank railcars must
be  re-qualified  every  ten  years  from  the  last test date stenciled on each
railcar  to  insure tank shell integrity.  Tank shell thickness, weld seams, and
weld  attachments  must be inspected and repaired if necessary to re-qualify the
tank  railcar  for  service.  The  average cost of this inspection is $3,600 for
jacketed  tank railcars and $1,800 for non-jacketed tank railcars, not including
any necessary repairs.  This inspection is to be performed at the next scheduled
tank  test  and  every ten years thereafter.  The Partnership currently owns 374
jacketed  tank  railcars  and  170  non-jacketed  tank  railcars  that will need
re-qualification.  As  of  December  31,  2001, a total of 77 tank railcars have
been  inspected  with  no  significant  defects.

(J)     Distribution  Levels  and  Additional  Capital  Resources

Pursuant  to  the  amended  limited  partnership agreement, the Partnership will
cease  to  reinvest surplus cash in additional equipment beginning on January 1,
2005.  Prior  to that date, the General Partner intends to continue its strategy
of  selectively redeploying equipment to achieve competitive returns, or selling
equipment  that  is  underperforming  or  whose  operation becomes prohibitively
expensive.  During  this  time,  the  Partnership  will use operating cash flow,
proceeds  from  the sale of equipment, and additional debt to meet its operating
obligations,  make  distributions  to  the  partners,  and  acquire  additional
equipment.  In  the  long  term,  changing  market conditions and used-equipment
values  may  preclude the General Partner from accurately determining the impact
of future re-leasing activity and equipment sales on Partnership performance and
liquidity.  Consequently,  the  General  Partner  cannot  establish  future
distribution  levels  with  any  certainty  at  this  time.

The  Partnership's  permanent  debt obligation began to mature in November 2001.
In  the  fourth quarter 2001, the General Partner, on behalf of the Partnership,
signed  a  commitment  letter  to refinance the Partnership's note payable.  The
commitment  is  for  a  $30.0 million term loan facility with a maturity date of
five years after funding.  The loan will call for equal quarterly principal plus
interest  payments  over  the  term  of  the  loan.

The  General Partner believes that sufficient cash flow will be available in the
future  for  repayment  of  debt  and  to  meet  Partnership operating cash flow
requirements.

<PAGE>
------
ITEM  7A.     QUANTITATIVE  AND  QUALITATIVE  DISCLOSURES  ABOUT  MARKET  RISK
              ----------------------------------------------------------------

The  Partnership's  primary market risk exposure is that of currency devaluation
risk.  During  2001,  73%  of the Partnership's total lease revenues from wholly
and jointly owned equipment came from non-United States domiciled lessees.  Most
of  the  Partnership's leases require payment in US currency.  If these lessees'
currency devalues against the US dollar, the lessees could potentially encounter
difficulty  in  making  the  US  dollar  denominated  lease  payments.

ITEM  8.     FINANCIAL  STATEMENTS  AND  SUPPLEMENTARY  DATA
             -----------------------------------------------

The  financial  statements  for  the  Partnership  are  listed  in  the Index to
Financial  Statements  included  in  Item  14(a)  of  this Annual Report on Form
10-K/A.

ITEM  9.     CHANGES  IN  AND  DISAGREEMENTS  WITH ACCOUNTANTS ON ACCOUNTING AND
             -------------------------------------------------------------------
FINANCIAL  DISCLOSURE
    -----------------

(A)     Disagreements  with  Accountants on Accounting and Financial Disclosures

None

(B)     Changes  in  Accountants

In  September  2001,  the  General  Partner  announced  that the Partnership had
engaged  Deloitte  &  Touche LLP as the Partnership's auditors and had dismissed
KPMG  LLP.  KPMG  LLP issued unqualified opinions on the 1999 and 2000 financial
statements.  During  1999, 2000 and the subsequent interim period preceding such
dismissal, there were no disagreements with KPMG LLP on any matter of accounting
principles  or  practices,  financial statement disclosure, or auditing scope or
procedure.


<PAGE>
                                    PART III

ITEM  10.     DIRECTORS  AND  EXECUTIVE OFFICERS OF PLM FINANCIAL SERVICES, INC.
              ------------------------------------------------------------------

As  of  the  date of this annual report, the directors and executive officers of
PLM  Financial  Services,  Inc. (and key executive officers of its subsidiaries)
are  as  follows:
<TABLE>
<CAPTION>


Name               Age      Position
===================================================================================
<S>               <C>       <C>


Gary D. Engle. .   52       Director, PLM Financial Services, Inc., PLM Investment
                            Management Inc., and PLM Transportation Equipment Corp.

James A. Coyne     41       Director and Secretary, PLM Financial Services Inc., PLM
                            Investment Management, Inc., and PLM Transportation
                            Equipment Corp.

Richard K Brock. . 40       Director and Chief Financial Officer, PLM Financial
                            Services Inc.
</TABLE>


Gary  D.  Engle  was  appointed  a  Director  of PLM Financial Services, Inc. in
January  2002.  He  was  appointed  a  director  of  PLM  International, Inc. in
February  2001.  He  is a director and President of MILPI.  Since November 1997,
Mr.  Engle  has  been  Chairman and Chief Executive Officer of Semele Group Inc.
("Semele"),  a  publicly  traded  company.  Mr.  Engle  is  President  and Chief
Executive  Officer  of Equis Financial Group ("EFG"), which he joined in 1990 as
Executive  Vice President.  Mr. Engle purchased a controlling interest in EFG in
December  1994.  He  is  also  President  of  AFG  Realty,  Inc.

James  A. Coyne was appointed a Director and Secretary of PLM Financial Services
Inc.  in  April  2001.  He was appointed a director of PLM International, Inc in
February  2001.   He  is a director, Vice President and Secretary of MILPI.  Mr.
Coyne has been a director, President and Chief Operating Officer of Semele since
1997.  Mr.  Coyne  is Executive Vice President of Equis Corporation, the general
partner of EFG.  Mr. Coyne joined EFG in 1989, remained until 1993, and rejoined
in  November  1994.

Richard  K  Brock  was  appointed  a Director and Chief Financial Officer of PLM
Financial  Services Inc. in August 2002.  From June 2001 through August 2002 Mr.
Brock  was  a  consultant  to  various leasing companies including PLM Financial
Services, Inc.  From October 2000 through June 2002, Mr. Brock was a Director of
PLM  Financial  Services, Inc.  Mr. Brock was appointed Vice President and Chief
Financial  Officer  of  PLM  International  and  PLM Financial Services, Inc. in
January  2000,  having  served as Acting Chief Financial Officer since June 1999
and  as  Vice  President  and  Corporate Controller of PLM International and PLM
Financial  Services, Inc. since June 1997.  Prior to June 1997, Mr. Brock served
as an accounting manager beginning in September 1991 and as Director of Planning
and  General  Accounting  beginning  in  February  1994.

The directors of PLM Financial Services, Inc. are elected for a one-year term or
until their successors are elected and qualified.  No family relationships exist
between  any  director or executive officer of PLM Financial Services, Inc., PLM
Transportation  Equipment  Corp.,  or  PLM  Investment  Management,  Inc.

ITEM  11.     EXECUTIVE  COMPENSATION
              -----------------------

The  Partnership  has no directors, officers, or employees.  The Partnership had
no  pension, profit sharing, retirement, or similar benefit plan in effect as of
December  31,  2001.

<PAGE>
ITEM  12.     SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL OWNERS AND MANAGEMENT
              ------------------------------------------------------------------

(A)     Security  Ownership  of  Certain  Beneficial  Owners

          The  General  Partner  is  generally  entitled to a 5% interest in the
profits  and  losses  (subject  to  certain  allocations  of  income),  and
distributions.  As  of  December  31, 2001, no investor was known by the General
Partner to beneficially own more than 5% of the limited partnership units of the
Partnership.

     (B)     Security  Ownership  of  Management

          Neither  the  General  Partner  and  its  affiliates nor any executive
officer  or director of the General Partner and its affiliates owned any limited
partnership  units  of  the  Partnership  as  of  December  31,  2001.

ITEM  13.     CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS
              --------------------------------------------------

     (A)     Transactions  with  Management  and  Others

During  2001,  the  Partnership paid or accrued the following fees to FSI or its
affiliates:  management  fees,  $0.6  million;  and  administrative  and  data
processing  services  performed  on  behalf  of  the  Partnership, $0.4 million.

During  2001, the Partnership's proportional share of ownership in USPEs paid or
accrued  the following fees to FSI or its affiliates (based on the Partnership's
proportional  share of ownership): management fees, $0.3 million; administrative
and  data  processing  services,  $0.2  million.

The  balance due to affiliates as of December 31, 2001 includes $0.1 million due
to FSI and its affiliates for management fees and $0.8 million due to affiliated
USPEs.  The  balance  due  to  affiliates  as of December 31, 2000 includes $0.1
million  due  to FSI and its affiliates for management fees and $0.7 million due
to  a  USPE.

                                     PART IV

ITEM  14.     EXHIBITS,  FINANCIAL  STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K
              ------------------------------------------------------------------

     (A)  1.     Financial  Statements

     The  financial  statements  listed  in  the accompanying Index to Financial
Statements  are  filed  as  part  of  this  Annual  Report  on  Form  10-K/A.

          2.     Financial  Statements  required  under Regulation S-X Rule 3-09

The  following  financial statements are filed as Exhibits of this Annual Report
on  Form  10-K/A:

a.     Aero  California  Trust  (A  Trust)
b.     Lion  Partnership
c.     Boeing  737-200  Trust  S/N  24700
d.     Pacific  Source  Partnership

     (B)     Financial  Statement  Schedule

     Schedule  II  Valuation  and  Qualifying  Accounts

Schedule  II  Maintenance  Reserves

All  other  financial  statement  schedules  have  been omitted, as the required
information  is  not  pertinent to the registrant or is not material, or because
the  information  required  is  included  in  the financial statements and notes
thereto.

     (C)     Reports  on  Form  8-K

               None.

     (D)     Exhibits

        4.     Limited  Partnership  Agreement of Partnership, incorporated by
reference  to  the  Partnership's  Registration  Statement on Form S-1 (Reg. No.
33-40093)  which became effective with the Securities and Exchange Commission on
December  23,  1991.

      4.1     Second  Amendment to  the Amended and Restated Limited Partnership
Agreement  dated  August  24,  2001.

     10.1     Management  Agreement  between  Partnership  and  PLM  Investment
Management,  Inc.  incorporated  by  reference to the Partnership's Registration
Statement  on  Form  S-1  (Reg.  No.  33-40093)  which became effective with the
Securities  and  Exchange  Commission  on  December  23,  1991.

     10.2     Note  Agreement,  dated  as  of  August  1,  1993, regarding $30.0
million in 6.7% senior notes due November 17, 2003, incorporated by reference to
the  Partnership's Annual Report on Form 10-K dated December 31, 1993 filed with
the  Securities  and  Exchange  Commission  on  March  25,  1994.

     10.3     Note  Agreement,  dated  as  of December 21, 2001, regarding $30.0
million  term loan notes due December 21, 2006, incorporated by reference to the
Partnership's  Form  10-K  dated December 31, 2001 filed with the Securities and
Exchange  Commission  on  March  26,  2002.

     10.4     Warehousing  Credit  Agreement  dated  as  of  April  13,  2001,
incorporated  by  reference  to the Partnership's Form 10-Q dated March 31, 2001
filed  with  the  Securities  and  Exchange  Commission  on  May  9,  2001.

     10.5     First  Amendment  to  Warehousing  Credit  Agreement,  dated as of
December  21,  2001,  incorporated  by  reference to the Partnership's Form 10-K
dated  December  31,  2001  filed with the Securities and Exchange Commission on
March  26,  2002.

Financial  Statements  required  under  Regulation  S-X  Rule  3-09:

99.1     Aero  California  Trust  (A  Trust)

99.2     Lion  Partnership

99.3     Boeing  737-200  Trust  S/N  24700

99.4     Pacific  Source  Partnership


<PAGE>
------
CONTROL  CERTIFICATION
----------------------




I,  James  A.  Coyne,  certify  that:

1.     I have reviewed this annual report on Form 10-K/A of PLM Equipment Growth
Fund  VI;

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

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




Date:  December  4,  2002     By:     /s/  James  A.  Coyne
                                      ---------------------
                                      James  A.  Coyne
                                      President


<PAGE>
------
CONTROL  CERTIFICATION
----------------------




I,  Richard  K  Brock,  certify  that:

1.     I have reviewed this annual report on Form 10-K/A of PLM Equipment Growth
Fund  VI;

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

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





Date:  December  4,  2002     By:   /s/  Richard  K  Brock
                                    ----------------------
                                    Richard  K  Brock
                                    Chief  Financial  Officer
                                   (Principal  Financial  Officer)



<PAGE>
                                   SIGNATURES

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

The Partnership has no directors or officers.  The General Partner has signed on
behalf  of  the  Partnership  by  duly  authorized  officers.


Dated:  December  4,  2002     PLM  EQUIPMENT  GROWTH  FUND  VI
                               PARTNERSHIP

                               By: PLM  Financial  Services,  Inc.
                                   General  Partner


                               By: /s/  Richard  K  Brock
                                   ----------------------
                                   Richard  K  Brock
                                   Chief  Financial  Officer

CERTIFICATION

The undersigned hereby certifies, in their capacity as an officer of the General
Partner  of  PLM  Equipment  Growth  Fund  VI (the Partnership), that the Annual
Report  of  the Partnership on Form 10-K/A for the year ended December 31, 2001,
fully  compliance  with  the  requirements  of  Section  13(a) of the Securities
Exchange  Act  of  1934 and that the information contained in such report fairly
presents,  in  all material respects, the financial condition of the Partnership
at  the  end of such period and the results of operations of the Partnership for
such  period.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report
has  been  signed  below by the following directors of the Partnership's General
Partner  on  the  dates  indicated.


Name                      Capacity           Date
----                      --------           ----




/s/  Gary  D.  Engle
--------------------
Gary  D.  Engle           Director,  FSI     December  4,  2002



/s/  James  A.  Coyne
---------------------
James  A.  Coyne          Director,  FSI     December  4,  2002



/s/  Richard  K  Brock
----------------------
Richard  K  Brock         Director,  FSI     December  4,  2002


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          INDEX TO FINANCIAL STATEMENTS

                                  (Item 14(a))


                                                                Page
                                                                ----

Independent  auditors'  reports                                34-35

Balance  sheets  as  of  December  31,  2001  and  2000           36

Statements  of  income  for  the  years  ended
     December  31,  2001,  2000,  and  1999                       37

Statements  of  changes  in  partners'  capital  for  the
     years  ended  December  31,  2001,  2000,  and  1999         38

Statements  of  cash  flows  for  the  years  ended
     December  31,  2001,  2000,  and  1999                       39

Notes  to  financial  statements                               40-57

Independent  auditors'  reports  on  financial  statement
     schedule                                                  58-59

Schedule  II  Valuation  and  Qualifying  Accounts                60



<PAGE>








INDEPENDENT  AUDITORS'  REPORT



The  Partners
PLM  Equipment  Growth  Fund  VI:


We  have  audited the accompanying balance sheet of PLM Equipment Growth Fund VI
(the  "Partnership"),  as  of  December  31, 2001, and the related statements of
operations, changes in partners' capital and cash flows for the year then ended.
These  financial  statements  are  the  responsibility  of  the  Partnership's
management.  Our  responsibility  is  to  express  an opinion on these financial
statements  based  on  our  audit.

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

In  our  opinion,  such  financial  statements  present  fairly, in all material
respects, the financial position of the Partnership as of December 31, 2001, and
the  results  of  its  operations  and its cash flows for the year then ended in
conformity with accounting principles generally accepted in the United States of
America.

As  discussed  in  Note  13,  the  2001 financial statements have been restated.




/s/  Deloitte  &  Touche  LLP


Certified  Public  Accountants

Tampa,  Florida
March  8,  2002
      (October  30,  2002  as  to  Note  13)

<PAGE>








INDEPENDENT  AUDITORS'  REPORT



The  Partners
PLM  Equipment  Growth  Fund  VI:


We  have  audited the accompanying balance sheet of PLM Equipment Growth Fund VI
("the  Partnership")  as  of  December  31,  2000  and the related statements of
operations, changes in partners' capital and cash flows for each of the years in
the two-year period ended December 31, 2000.  These financial statements are the
responsibility  of  the  Partnership's  management.  Our  responsibility  is  to
express  an  opinion  on  these  financial  statements  based  on  our  audits.

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

In  our  opinion,  the financial statements referred to above present fairly, in
all material respects, the financial position of PLM Equipment Growth Fund VI as
of  December  31, 2000, and the results of its operations and its cash flows for
each  of  the years in the two-year period ended December 31, 2000 in conformity
with  accounting  principles generally accepted in the United States of America.




/s/  KPMG  LLP

SAN  FRANCISCO,  CALIFORNIA
March  12,  2001

<PAGE>
<TABLE>
<CAPTION>



<PAGE>
                                 PLM EQUIPMENT GROWTH FUND VI
                                   (A LIMITED PARTNERSHIP)
                                        BALANCE SHEETS
                         (in thousands of dollars, except unit amounts)

                                                                              December 31,    December 31,
                                                                                 2001            2000
                                                                            --------------  --------------
(As restated,
see Note 13)
ASSETS
<S>                                                                  <C>             <C>
Equipment held for operating leases. . . . . . . . . . . . . .  .           $      63,694   $      67,292
Less accumulated depreciation. . . . . . . . . . . . . . . . . .                 (40,487)         (36,829)
                                                                            --------------  --------------
                                                                                   23,207          30,463
Equipment held for sale. . . . . . . . . . . . . . . . . . . . . . . .                 --           1,042
                                                                            --------------  --------------
  Net equipment. . . . . . . . . . . . . . . . . . . . . . . . . . .               23,207          31,505

Cash and cash equivalents. . . . . . . . . . . . . . . . . . . . .                  8,051           9,226
Restricted cash. . . . . . . . . . . . . . . . . . . . . . . . . . .                  425              --
Accounts receivable, less allowance for doubtful accounts of
    $380 in 2001 and $402 in 2000. . . . . . . . . . . . . . . . .                  1,394           1,979
Investments in unconsolidated special-purpose entities . . . . . .                 15,223          21,106
Lease negotiation fees to affiliate, less accumulated
    amortization of $310 in 2001 and $178 in 2000. . . . . . . . .                     75              56
Debt issuance costs, less accumulated amortization
    of $122 in 2001 and $106 in 2000 . . . . . . . . . . . . . . .                    310              46
Debt placement fees to affiliate, less accumulated
    amortization of $118 in 2001 and $104 in 2000. . . . . . . .                       30              44
Prepaid expenses and other assets. . . . . . . . . . . . . . . .                       77             101
                                                                            --------------  --------------
      Total assets . . . . . . . . . . . . . . . . . . . . . . ..           $      48,792   $      64,063
                                                                            ==============  ==============
LIABILITIES AND PARTNERS' CAPITAL

Liabilities
Accounts payable and accrued expenses. . . . . . . . . . . . .. .           $         317   $       1,171
Due to affiliates. . . . . . . . . . . . . . . . . . . . . . . ..                     947             821
Lessee deposits and reserve for repairs. . . . . . . . . . . . . .                     30             449
Note payable . . . . . . . . . . . . . . . . . . . . . . . . . . .                 20,000          30,000
                                                                            --------------  --------------
  Total liabilities. . . . . . . . . . . . . . . . . . . . . . .                   21,294          32,441
                                                                            --------------  --------------
Commitments and contingencies

Partners' capital
Limited partners (7,781,898 limited partnership units outstanding in 2001
      and 8,189,465 limited partnership units outstanding in 2000) .               27,498          31,622
General Partner. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             --              --
                                                                            --------------  --------------
  Total partners' capital. . . . . . . . . . . . . . . . . . . . . . . . .         27,498          31,622
                                                                            --------------  --------------
      Total liabilities and partners' capital. . . . . . . . . . . . . . .  $      48,792   $      64,063
                                                                            ==============  ==============
</TABLE>








                 See accompanying notes to financial statements.

<PAGE>

                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                              STATEMENTS OF INCOME
                        FOR THE YEARS ENDED DECEMBER 31,
         (In thousands of dollars, except weighted-average unit amounts)

<TABLE>
<CAPTION>


                                                      2001      2000      1999
                                                    --------  --------  --------
                                                 (As restated,
                                                  see Note 13)
REVENUES
<S>                                                 <C>       <C>       <C>
Lease revenue. . . . . . . . . . . . . . . . . . .  $11,669   $17,526   $23,988
Interest and other income. . . . . . . . . . . . .      663       253       270
Gain on disposition of equipment . . . . . . . . .    1,077     2,192    26,177
Loss on disposition of equipment . . . . . . . . .       --       (45)     (226)
                                                    --------  --------  --------
  Total revenues . . . . . . . . . . . . . . . . .   13,409    19,926    50,209
                                                    --------  --------  --------
EXPENSES

Depreciation and amortization. . . . . . . . . . .    6,174     8,927    17,001
Repairs and maintenance. . . . . . . . . . . . . .    1,550     1,956     4,183
Equipment operating expenses . . . . . . . . . . .      494     2,034     3,974
Insurance expenses . . . . . . . . . . . . . . . .      119       195       642
Management fees to affiliate . . . . . . . . . . .      645       963     1,261
Interest expense . . . . . . . . . . . . . . . . .    1,926     2,029     2,108
General and administrative expenses to affiliates.      440       659       850
Other general and administrative expenses. . . . .    1,128     1,193     1,084
Loss on revaluation of equipment . . . . . . . . .       --       374     3,567
(Recovery of) provision for bad debts. . . . . . .      (15)     (720)      591
                                                    --------  --------  --------
    Total expenses . . . . . . . . . . . . . . . .   12,461    17,610    35,261
                                                    --------  --------  --------

Minority interests . . . . . . . . . . . . . . . .       --        --    (7,949)
                                                    --------  --------  --------
Equity in net loss of unconsolidated
    special-purpose entities . . . . . . . . . . .     (935)   (1,904)   (1,003)
                                                    --------  --------  --------
      Net income . . . . . . . . . . . . . . . . .  $    13   $   412   $ 5,996
                                                    ========  ========  ========

PARTNERS' SHARE OF NET INCOME (LOSS)

Limited partners . . . . . . . . . . . . . . . . .  $   (73)  $  (278)  $ 5,305
General Partner. . . . . . . . . . . . . . . . . .       86       690       691
                                                    --------  --------  --------
Total. . . . . . . . . . . . . . . . . . . . . . .  $    13   $   412   $ 5,996
                                                    ========  ========  ========
Limited partner's net income (loss) per
    weighted-average limited partnership unit. . .  $ (0.01)  $ (0.03)  $  0.65
                                                    ========  ========  ========
</TABLE>










                 See accompanying notes to financial statements.

<PAGE>

                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                   STATEMENTS OF CHANGES IN PARTNERS' CAPITAL
              FOR THE YEARS ENDED DECEMBER 31, 2001, 2000, AND 1999
                            (in thousands of dollars)

<TABLE>
<CAPTION>


                                               Limited     General
                                               Partners    Partner     Total
                                              ----------  ---------  ---------
<S>                                           <C>         <C>        <C>

  Partners' capital as of December 31, 1998.  $  52,954   $     --   $ 52,954

Net income . . . . . . . . . . . . . . . . .      5,305        691      5,996

Purchase of limited partnership units. . . .       (123)        --       (123)

Cash distribution. . . . . . . . . . . . . .    (13,115)      (691)   (13,806)
                                              ----------  ---------  ---------
  Partners' capital as of December 31, 1999.     45,021         --     45,021

Net income (loss). . . . . . . . . . . . . .       (278)       690        412

Purchase of limited partnership units. . . .        (17)        --        (17)

Cash distribution. . . . . . . . . . . . . .    (13,104)      (690)   (13,794)
                                              ----------  ---------  ---------
  Partners' capital as of December 31, 2000.     31,622         --     31,622

Net income (loss) (As restated, see Note 13)        (73)        86         13

Purchase of limited partnership units. . . .     (2,765)        --     (2,765)

Cash distribution. . . . . . . . . . . . . .     (1,286)       (86)    (1,372)
                                              ----------  ---------  ---------
  Partners' capital as of December 31, 2001
  (As restated, see Note 13) . . . . . . . .  $  27,498   $     --   $ 27,498
                                              ==========  =========  =========
</TABLE>



















                 See accompanying notes to financial statements.

<PAGE>


<PAGE>

<PAGE>

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                            STATEMENTS OF CASH FLOWS
                        FOR THE YEARS ENDED DECEMBER 31,
                            (in thousands of dollars)
<TABLE>
<CAPTION>

<S>                                                                 <C>        <C>        <C>
                                                                        2001       2000       1999
                                                                    ---------  ---------  ---------
                                                                  (As restated,
                                                                   see Note 13)
OPERATING ACTIVITIES
Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     13   $    412   $  5,996
Adjustments to reconcile net income
    to net cash provided by (used in) operating activities:
  Depreciation and amortization. . . . . . . . . . . . . . . . . .     6,174      8,927     17,001
  Loss on revaluation of equipment . . . . . . . . . . . . . . . .        --        373      3,567
  Net gain on disposition of equipment . . . . . . . . . . . . . .    (1,077)    (2,147)   (25,951)
  Equity in net loss from unconsolidated special-purpose entities.       935      1,904      1,003
  Changes in operating assets and liabilities:
    Accounts receivable, net . . . . . . . . . . . . . . . . . . .       588       (578)     3,237
    Prepaid expenses and other assets. . . . . . . . . . . . . . .        24        (43)       (79)
    Accounts payable and accrued expenses. . . . . . . . . . . . .      (814)       (49)        85
    Due to affiliates. . . . . . . . . . . . . . . . . . . . . . .       105        479        (70)
    Lessee deposits and reserve for repairs. . . . . . . . . . . .      (119)        59     (1,232)
    Minority interests . . . . . . . . . . . . . . . . . . . . . .        --         --      1,268
                                                                    ---------  ---------  ---------
      Net cash provided by operating activities. . . . . . . . . .     5,829      9,337      4,825
                                                                    ---------  ---------  ---------

INVESTING ACTIVITIES
Payments for purchase of equipment and capitalized repairs . . . .        (2)      (955)   (42,883)
Investments in, and equipment purchased and placed in,
   unconsolidated special-purpose entities . . . . . . . . . . . .      (632)        --       (147)
Distribution from unconsolidated special-purpose entities. . . . .     3,346      2,760      2,318
Distribution from liquidation of unconsolidated special-purpose
    entities . . . . . . . . . . . . . . . . . . . . . . . . . . .     2,254         88      3,504
Payments of acquisition fees to affiliate. . . . . . . . . . . . .      (678)        --       (825)
Principal payments received on direct finance lease. . . . . . . .        --         --         60
Payments of lease negotiation fees to affiliate. . . . . . . . . .      (150)        --        (67)
Proceeds from disposition of equipment . . . . . . . . . . . . . .     3,711      9,138     45,839
                                                                    ---------  ---------  ---------
      Net cash provided by investing activities. . . . . . . . . .     7,849     11,031      7,799
                                                                    ---------  ---------  ---------

FINANCING ACTIVITIES
Payment of note payable. . . . . . . . . . . . . . . . . . . . . .   (10,000)        --         --
Payment of debt placement fees . . . . . . . . . . . . . . . . . .      (280)        --         --
Increase in restricted cash. . . . . . . . . . . . . . . . . . . .      (425)        --         --
Proceeds from short-term note payable. . . . . . . . . . . . . . .        --        600      4,712
Payments of short-term note payable. . . . . . . . . . . . . . . .        --       (600)    (4,712)
Proceeds from short-term loan from affiliate . . . . . . . . . . .        --         --        400
Payment of short-term loan to affiliate. . . . . . . . . . . . . .        --         --       (400)
Cash distribution paid to limited partners . . . . . . . . . . . .    (1,286)   (13,104)   (13,115)
Cash distribution paid to General Partner. . . . . . . . . . . . .       (86)      (690)      (691)
Purchase of limited partnership units. . . . . . . . . . . . . . .    (2,776)       (17)      (123)
                                                                    ---------  ---------  ---------
      Net cash used in financing activities. . . . . . . . . . . .   (14,853)   (13,811)   (13,929)
                                                                    ---------  ---------  ---------
Net (decrease) increase in cash and cash equivalents . . . . . . .    (1,175)     6,557     (1,305)
Cash and cash equivalents at beginning of year . . . . . . . . . .     9,226      2,669      3,974
                                                                    ---------  ---------  ---------
Cash and cash equivalents at end of year . . . . . . . . . . . . .  $  8,051   $  9,226   $  2,669
                                                                    =========  =========  =========

SUPPLEMENTAL INFORMATION
Interest paid. . . . . . . . . . . . . . . . . . . . . . . . . . .  $  1,954   $  2,029   $  2,108
                                                                    =========  =========  =========
Noncash transfer of equipment at net book value from
  unconsolidated special-purpose entities. . . . . . . . . . . . .  $     --   $  1,878   $     --
                                                                    =========  =========  =========
</TABLE>

                 See accompanying notes to financial statements.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

1.     Basis  of  Presentation
       -----------------------

Organization
------------

PLM  Equipment  Growth  Fund  VI,  a  California  limited  partnership  (the
Partnership),  was formed on April 17, 1991 to engage in the business of owning,
leasing  or  otherwise  investing  in  primarily used transportation and related
equipment.  PLM  Financial  Services,  Inc.  (FSI) is the General Partner of the
Partnership.  FSI  is  a wholly owned subsidiary of PLM International, Inc. (PLM
International  or  PLMI).

FSI  manages  the  affairs  of  the  Partnership.  The cash distributions of the
Partnership  are  generally  allocated 95% to the limited partners and 5% to the
General  Partner.  Net  income is allocated to the General Partner to the extent
necessary  to cause the General Partner's capital account to equal zero (see Net
Income  (Loss)  and  Distributions  Per  Limited  Partnership  Unit below).  The
General  Partner  is  also  entitled  to receive a subordinated incentive fee as
defined  in the limited Partnership agreement after the limited partners receive
a  minimum  return  on,  and  a  return  of,  their  invested  capital.

     Pursuant  to the equitable settlement related to the Koch and Romei actions
(see  Note 10), the Partnership phases have been amended and a one-time purchase
by  the Partnership of up to 10% of the outstanding Partnership units for 80% of
net asset value per unit has been approved.  The amendment extends the period in
which  the Partnership will be able to reinvest its cash flow, surplus cash, and
equipment  sale  proceeds  into  additional  equipment  until December 31, 2004.
During  that  time,  the  General  Partner  may  purchase  additional equipment,
consistent  with  the objectives of the Partnership, and the amount of front-end
fees  that  FSI may earn has been increased 20% (including acquisition and lease
negotiation  fees).  The  amendment  also  extends the Partnership's termination
date  to  December  31,  2011,  unless  terminated  earlier upon the sale of all
equipment  or by certain other events.  As a result of the equitable settlement,
the  Partnership's  redemption  plan has been terminated and the General Partner
has  agreed  to purchase 489,344 units and, as of December 31, 2001, has paid or
accrued  $2.8  million  to  the  purchasing  agent  for  this  purchase.

As  of December 31, 2001, the purchasing agent purchased 407,565 units, which is
reflected  as  a  reduction  in  Partnership  units.  The  purchasing agent also
purchased an additional 54,933 during January 2002.  The General Partner expects
the  remaining  26,846  units  to  be  purchased  during  the remainder of 2002.

Under  the  former redemption plan, for the years ended December 31, 2001, 2000,
and 1999, the Partnership had purchased 2; 2,253; and 14,621 limited partnership
units  for  $22,  $17,000,  and  $0.1  million,  respectively.

Estimates
---------

These financial statements have been prepared on the accrual basis of accounting
in accordance with accounting principles generally accepted in the United States
of  America.  This  requires  management  to make estimates and assumptions that
affect the reported amounts of assets and liabilities, disclosures of contingent
assets and liabilities at the date of the financial statements, and the reported
amounts  of  revenues  and expenses during the reporting period.  Actual results
could  differ  from  those  estimates.

Operations
----------

The  equipment  of  the  Partnership  is  managed, under a continuing management
agreement,  by  PLM Investment Management, Inc. (IMI), a wholly owned subsidiary
of FSI.  IMI receives a monthly management fee from the Partnership for managing
the  equipment  (see  Note  2). FSI, in conjunction with its subsidiaries, sells
equipment  to  investor  programs  and third parties, manages pools of equipment
under  agreements  with  investor  programs,  and  is a general partner of other
programs.


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

1.     Basis  of  Presentation  (continued)
       -----------------------

Accounting  for  Leases  (continued)
-----------------------

The  Partnership's  leasing  operations  generally  consist of operating leases.
Under  the  operating  lease method of accounting, the lesser records the leased
asset  at  cost and depreciates the leased asset over its estimated useful life.
Rental  payments  are  recorded  as  revenue  over  the  lease term as earned in
accordance  with  Statement  of  Financial  Accounting  Standards (SFAS) No. 13,
"Accounting  for  Leases"  (SFAS  No.  13).  Lease  origination  costs  are
capitalized  and  amortized  over  the  term  of  the  lease.  Periodically, the
Partnership  leases  equipment  with lease terms that qualify for direct finance
lease  classification,  as  required  by  SFAS  No.  13.

Depreciation  and  Amortization
-------------------------------

Depreciation  of  transportation equipment held for operating leases is computed
on  the  double-declining  balance method, taking a full month's depreciation in
the  month  of  acquisition,  based  upon estimated useful lives of 15 years for
railcars  and 12 years for all other equipment.  The depreciation method changes
to  straight  line  when the annual depreciation expense using the straight-line
method  exceeds  that  calculated  by  the  double-declining  balance  method.
Acquisition  fees  have  been  capitalized as part of the cost of the equipment.
Lease  negotiation  fees  are  amortized  over the initial equipment lease term.
Major expenditures that are expected to extend the useful lives or reduce future
operating expenses of equipment are capitalized and amortized over the estimated
remaining  life  of  the equipment.  Debt issuance costs and debt placement fees
are  amortized  over  the  term  of the loan using the straight-line method that
approximates  the  effective  interest  method (see Note 7).  Major expenditures
that are expected to extend the useful lives or reduce future operating expenses
of  equipment  are  capitalized  and  amortized  over  the remaining life of the
equipment.

Pursuant  to the equitable settlement (see Note 10), during 2001 the Partnership
paid additional acquisition and lease negotiation fees of $0.8 million to FSI on
equipment  purchased  in  1999.  Depreciation  and amortization of $0.3 million,
which  represents  the  cumulative  effect of depreciation and amortization that
should  have  been  recorded  from  the  purchase of equipment in 1999 until the
equitable  settlement,  was  recorded  during  2001.

Transportation  Equipment
-------------------------

Equipment held for operating leases is stated at cost less any reductions to the
carrying  value  as  required by SFAS No. 121, "Accounting for the Impairment of
Long-Lived  Assets  and for Long-Lived Assets to Be Disposed Of" (SFAS No. 121).
Equipment  held  for  sale is stated at the lower of the equipment's depreciated
cost  or fair value, less cost to sell, and is subject to a pending contract for
sale.

In accordance with SFAS No. 121, the General Partner reviews the carrying values
of  the  Partnership's  equipment  portfolio  at  least  quarterly  and whenever
circumstances  indicate  that  the  carrying  value  of  an  asset  may  not  be
recoverable  due  to  expected  future  market  conditions.  If  the  projected
undiscounted cash flows and the fair market value of the equipment are less than
the  carrying value of the equipment, a loss on revaluation is recorded.  During
2001,  a unconsolidated special-purpose entity (USPE) trust owning two Stage III
commercial  aircraft on a direct finance lease reduced its net investment in the
finance lease receivable due to a series of lease amendments.  The Partnership's
proportionate share of this writedown, which is included in equity in net income
(loss)  of  the  USPE in the accompanying statement of income, was $1.6 million.
Reductions  of  $0.4  million  and  $3.6  million to the carrying value of owned
equipment  were required during 2000 and 1999, respectively.  No revaluations to
owned  equipment  were  required in 2001 or to partially owned equipment in 2000
and  1999.

In  October  2001, the Financial Accounting Standards Board issued SFAS No. 144,
"Accounting for the Impairment or Disposal of Long-Lived Assets" (SFAS No. 144),
which  replaces SFAS No. 121.  SFAS No. 144 provides updated guidance concerning
the  recognition  and  measurement  of  an  impairment loss for certain types of
long-lived  assets,  expands the scope of a discontinued operation to include  a
component

<PAGE>

                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

1.     Basis  of  Presentation  (continued)
       -----------------------

Transportation  Equipment  (continued)
-------------------------

of an entity, and eliminates the current exemption to consolidation when control
over  a  subsidiary  is  likely  to be temporary.  SFAS No. 144 is effective for
fiscal  years  beginning  after  December  15,  2001.

The  Partnership  will  apply  the new rules on accounting for the impairment or
disposal  of  long-lived assets beginning in the first quarter of 2002, and they
are not anticipated to have an impact on the Partnership's earnings or financial
position.

Investments  in  Unconsolidated  Special-Purpose  Entities
----------------------------------------------------------

The Partnership has interests in USPEs that own transportation equipment.  These
are  single  purpose  entities  that  do  not  have  any debt or other financial
encumbrances  and are accounted for using the equity method.  As of December 31,
2001  and  2000, the Partnership owned a majority interest in two such entities.
Prior  to September 30, 1999, the Partnership controlled the management of these
entities  and  thus  they  were  consolidated  into  the Partnership's financial
statements.  On September 30, 1999, the corporate by-laws of these entities were
changed  to  require a unanimous vote by all owners on major business decisions.
Thus,  from September 30, 1999 forward, the Partnership no longer controlled the
management  of  these  entities,  and the accounting method for the entities was
changed  from  the  consolidation  method  to  the  equity  method.

The Partnership's investment in USPEs includes acquisition and lease negotiation
fees  paid  by the Partnership to PLM Transportation Equipment Corporation (TEC)
and  PLM  Worldwide Management Services (WMS).  TEC is a wholly owned subsidiary
of  FSI  and  WMS  is  a  wholly  owned  subsidiary  of  PLM International.  The
Partnership's  interests  in USPEs are managed by IMI.  The Partnership's equity
interest  in  the net income (loss) of USPEs is reflected net of management fees
paid or payable to IMI and the amortization of acquisition and lease negotiation
fees  paid  to  TEC  or  WMS.

Repairs  and  Maintenance
-------------------------

Repairs  and maintenance costs related to marine vessels, railcars, and trailers
are usually the obligation of the Partnership and are charged against operations
as  incurred.  Costs  associated with marine vessel drydocking are estimated and
accrued ratably over the period prior to such drydocking.  If a marine vessel is
sold  and  there  is a balance in the drydocking reserve account for that marine
vessel,  the  balance  in  the reserve account is included as additional gain on
disposition.  Maintenance  costs  of  aircraft  and  marine  containers  are the
obligation  of  the  lessee.  To  meet  the  maintenance requirements of certain
aircraft  airframes  and  engines,  reserve accounts are prefunded by the lessee
over  the  period  of  the  lease based on the number of hours this equipment is
used,  times the estimated rate to repair this equipment.  If repairs exceed the
amount  prefunded by the lessee, the Partnership may have the obligation to fund
and accrue the difference.  If an aircraft is sold and there is a balance in the
reserve account for repairs to that aircraft, the balance in the reserve account
is  reclassified  as  additional  gain  on  disposition.  The  aircraft  reserve
accounts  and  marine  vessel  drydocking  reserve  accounts are included in the
balance  sheets  as  lessee  deposits  and  reserve  for  repairs.

Net  Income  (Loss)  and  Distributions  Per  Limited  Partnership  Unit
------------------------------------------------------------------------

Special  allocations  of  income  are  made to the General Partner to the extent
necessary to cause the capital account balance of the General Partner to be zero
as  of  the  close  of  such  year.  The  limited partners' net income (loss) is
allocated  among the limited partners based on the number of limited partnership
units  owned  by each limited partner and on the number of days of the year each
limited  partner  is  in  the  Partnership.


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

1.     Basis  of  Presentation  (continued)
       -----------------------

Net  Income  (Loss)  and  Distributions Per Limited Partnership Unit (continued)
--------------------------------------------------------------------

Cash  distributions of the Partnership are allocated 95% to the limited partners
and  5%  to the General Partner and may include amounts in excess of net income.

Cash distributions are recorded when declared.  Cash distributions are generally
paid  in  the  same  quarter  they  are declared.  Monthly unitholders receive a
distribution  check 15 days after the close of the previous month's business and
quarterly  unitholders  receive  a distribution check 45 days after the close of
the  quarter.

For the years ended December 31, 2001, 2000 and 1999, cash distributions totaled
$1.4 million, $13.8 million and $13.8 million, respectively, or $0.16, $1.60 and
$1.60  per  weight-average  limited  partnership  unit,  respectively.

Cash  distributions to investors in excess of net income are considered a return
of  capital.  Cash  distributions to the limited partners of $1.3 million, $13.1
million,  and $7.8 million in 2001, 2000, and 1999, respectively, were deemed to
be  a  return  of  capital.

Cash  distributions related to the fourth quarter 2000 of $1.5 million, and 1999
of  $2.0  million,  were  declared and paid during the first quarter of 2001 and
2000,  respectively.  There  were  no  cash  distributions related to the fourth
quarter  2001  paid  during  the  first  quarter  of  2002.

Net  Income  (Loss)  Per  Weighted-Average  Limited  Partnership  Unit
----------------------------------------------------------------------

Net  income (loss) per weighted-average limited partnership unit was computed by
dividing  net  income  (loss)  attributable  to  limited  partners  by  the
weighted-average  number  of limited partnership units deemed outstanding during
the  year.  The  weighted-average  number  of  limited  partnership units deemed
outstanding  during  the  years  ended  December  31,  2001,  2000, and 1999 was
8,186,114;  8,189,891;  and  8,196,209,  respectively.

Cash  and  Cash  Equivalents
----------------------------

The Partnership considers highly liquid investments that are readily convertible
to  known  amounts  of  cash with original maturities of three months or less as
cash  equivalents.  The  carrying  amount  of cash equivalents approximates fair
market  value  due  to  the  short-term  nature  of  the  investments.

Restricted  Cash
----------------

As of December 31, 2001, restricted cash consists of bank accounts or short-term
investments  that  are primarily subject to withdrawal restrictions per loan and
other  legally  binding  agreements.

Comprehensive  Income
---------------------

The  Partnership's  comprehensive  income  is  equal to net income for the years
ended  December  31,  2001,  2000,  and  1999.

Recent  Accounting  Pronouncements
----------------------------------

On June 29, 2001, SFAS No. 142, "Goodwill and Other Intangible Assets" (SFAS No.
142),  was  approved  by  the  FASB.  SFAS  No.  142  changes the accounting for
goodwill  and  other  intangible  assets determined to have an indefinite useful
life  from  an amortization method to an impairment-only approach.  Amortization
of applicable intangible assets will cease upon adoption of this statement.  The
Partnership  is required to implement SFAS No. 142 on January 1, 2002 and it has
not yet determined the impact, if any, this statement will have on its financial
position  or  results  of  operations.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

2.     General  Partner  and  Transactions  with  Affiliates  (continued)
       -----------------------------------------------------

An  officer of FSI contributed $100 of the Partnership's initial capital.  Under
the  equipment  management  agreement,  IMI,  subject  to  certain  reductions,
receives  a  monthly  management  fee  attributable to either owned equipment or
interests  in  equipment  owned by the USPEs equal to the lesser of (i) the fees
that  would  be  charged  by an independent third party for similar services for
similar  equipment  or  (ii)  the  sum  of  (a)  5%  of the gross lease revenues
attributable  to  equipment  that  is subject to operating leases, (b) 2% of the
gross  lease  revenues,  as  defined  in  the agreement, that is subject to full
payout  net  leases,  and  (c)  7%  of  the gross lease revenues attributable to
equipment  for  which  IMI  provides  both  management  and  additional services
relating  to  the  continued  and active operation of program equipment, such as
on-going  marketing  and  re-leasing  of  equipment, hiring or arranging for the
hiring  of crew or operating personnel for equipment, and similar services.  The
Partnership reimbursed FSI $0.4 million, $0.7 million, and $0.9 million in 2001,
2000,  and  1999,  respectively, for data processing and administrative expenses
directly  attributable  to  the  Partnership.

The  Partnership's proportional share of USPEs management fees to affiliate were
$0.3  million  during  2001  and  2000  and  $0.2  million  during 1999, and the
Partnership's  proportional share of administrative and data processing expenses
to  affiliate  were  $0.2  million,  $46,000, and $43,000 during 2001, 2000, and
1999,  respectively.  Both of these affiliate expenses reduced the Partnership's
proportional  share  of  the  equity  interest  in  income  in  USPEs.

Debt placement fees were paid to the General Partner in an amount equal to 1% of
the  Partnership's  long-term  borrowings,  less  any costs paid to unaffiliated
parties  related  to  obtaining  the  borrowing.

     The  Partnership  and  the  USPEs paid or accrued equipment acquisition and
lease  negotiation  fees  to  FSI in the amount of $1.5 million and $0.4 million
during  2001  and  1999,  respectively.  No  equipment  acquisition  or  lease
negotiation  fees  were  accrued  during  2000.

TEC  will  also be entitled to receive an equipment liquidation fee equal to the
lesser  of  (i)  3%  of  the  sales  price  of  equipment  sold on behalf of the
Partnership  or  (ii)  50%  of  the  "Competitive Equipment Sale Commission," as
defined  in  the  agreement,  if  certain  conditions  are  met.

The  Partnership owned certain equipment in conjunction with affiliated programs
during  2001,  2000,  and  1999  (see  Note  4).

The  Partnership  had  borrowings from the General Partner from time to time and
was  charged  market  interest  rates  effective  at  the time of the borrowing.
During  1999  the Partnership borrowed $0.4 million from the General Partner for
five  days  and  paid a total of $421 in interest to the General Partner.  There
were  no  similar  borrowings  during  2001  or  2000.

The  balance due to affiliates as of December 31, 2001 includes $0.1 million due
to FSI and its affiliates for management fees and $0.8 million due to affiliated
USPEs.  The  balance  due  to  affiliates  as of December 31, 2000 includes $0.1
million  due  to FSI and its affiliates for management fees and $0.7 million due
to  a  USPE.


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

3.     Equipment
       ---------

The components of owned equipment as of December 31 are as follows (in thousands
of  dollars):
<TABLE>
<CAPTION>

<S>                                         <C>        <C>
Equipment Held for Operating Leases. . . .     2001       2000
-----------------------------------         --------------------
Marine containers. . . . . . . . . . . . .  $ 25,045   $ 25,566
Rail equipment . . . . . . . . . . . . . .    17,213     17,244
Aircraft, aircraft engines, and components    16,224     16,224
Trailers . . . . . . . . . . . . . . . . .     5,212      5,258
Marine vessel. . . . . . . . . . . . . . .        --      3,000
                                            ---------  ---------
                                              63,694     67,292
Less accumulated depreciation. . . . . . .   (40,487)   (36,829)
                                            ---------  ---------
                                              23,207     30,463
Equipment held for sale. . . . . . . . . .        --      1,042
                                            ---------  ---------
    Net equipment. . . . . . . . . . . . .  $ 23,207   $ 31,505
                                            =========  =========
</TABLE>


Revenues  are  earned  under  operating  leases.  A portion of the Partnership's
marine containers are leased to operators of utilization-type leasing pools that
include  equipment  owned  by unaffiliated parties.  In such instances, revenues
earned  by  the  Partnership  consist  of  a  specified  percentage of the total
revenues generated by leasing the pooled equipment to sublessees after deducting
certain  direct  operating  expenses  of  the  pooled  equipment.  The remaining
Partnership  marine  containers  are  based on a fixed rate.  Lease revenues for
trailers  operating  with  short-line  railroad  systems are based on a per-diem
lease  in  the free running railroad interchange.  Rents for all other equipment
are  based  on  fixed  rates.

Equipment held for operating leases is stated at cost less any reductions to the
carrying  value  as  required by SFAS No. 121.  During 2000, the General Partner
reduced  the  carrying value of the off-lease Boeing 737-200 commercial aircraft
by  $0.4 million to the equipment's estimated realizable value.  No revaluations
of  wholly  owned  equipment  were  required  in  2001  or  1999.

As  of  December  31,  2000, the Boeing 737-200 commercial aircraft was held for
sale  at  the lower of the equipment's depreciated cost or fair value, less cost
to  sell, and was subject to a pending contract for sale.  No equipment was held
for  sale  as  of  December  31,  2001.

As  of December 31, 2001, all owned equipment in the Partnership's portfolio was
on  lease  except for 118 railcars with a net book value of $1.2 million.  As of
December  31,  2000,  all  owned equipment in the Partnership's portfolio was on
lease  except  for a Boeing 737-200 Stage II commercial aircraft and 48 railcars
with  a  net  book  value  of  $1.5  million.

Pursuant  to the equitable settlement related to the Koch and Romei actions (see
Note  10),  during 2001 the Partnership paid FSI $0.8 million in acquisition and
lease  negotiation  fees  related  to  marine  containers purchased during 1999.

During  2000  the  Partnership paid $0.9 million for marine containers that were
purchased  in  1999  that was included as an accrued expense on the December 31,
1999 balance sheet.  The General Partner also transferred marine containers with
an original equipment cost of $2.6 million from the Partnership's USPE portfolio
to  owned  equipment.

During  2001,  the  Partnership disposed of a Boeing 737-200 commercial aircraft
that was held for sale at December 31, 2000, a marine vessel, marine containers,
railcars,  and  trailers  with  an aggregate net book value of $3.0 million, for
proceeds of $3.7 million.  Included in the net gain on sale of the marine vessel
was  the  unused  portion of marine vessel drydocking liability of $0.3 million.
During  2000,  the  Partnership  disposed  of marine vessels, marine containers,
trailers,  and  railcars,  with an aggregate net book value of $7.3 million, for
$9.1  million.  Included  in  the  2000 net gain on disposition of assets is the
unused  portion  of  marine  vessel  drydocking  of  $0.3  million.


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

3.     Equipment  (continued)
       ---------

All  wholly  and  jointly owned equipment on lease is accounted for as operating
leases,  except  for  two  jointly owned commercial aircraft on a direct finance
lease.  Future  minimum  rentals  under  noncancelable  operating  leases  as of
December  31,  2001,  for  wholly and jointly owned equipment during each of the
next  five  years  are approximately $6.9 million in 2002; $4.6 million in 2003;
$4.0  million  in  2004;  $2.5  million  in 2005; $1.6 million in 2006; and $1.9
million  thereafter.  Per  diem and short-term rentals consisting of utilization
rate lease payments included in lease revenues amounted to $6.5 million in 2001,
$5.7  million  in  2000,  and  $4.4  million  in  1999.

4.     Investments  in  Unconsolidated  Special-Purpose  Entities
       ----------------------------------------------------------

The  Partnership  owns  equipment  jointly  with  affiliated programs. These are
single  purpose  entities  that  do  not  have  any  debt  or  other  financial
encumbrances.

In  September 1999, the General Partner amended the corporate by-laws of certain
USPEs  in  which  the  Partnership, or any affiliated program, owned an interest
greater  than  50%.  The  amendment  to  the
corporate  by-laws  provided  that  all  decisions regarding the acquisition and
disposition of the investment as well as other significant business decisions of
that  investment  would  be  permitted  only  upon  unanimous  consent  of  the
Partnership  and  all  the  affiliated  programs  that  have an ownership in the
investment.  As  such, although the Partnership may own a majority interest in a
USPE, the Partnership does not control its management and thus the equity method
of  accounting  will  be used after adoption of the amendment.  Accordingly, the
balance  sheets  reflect  all  investments  in  USPEs  on  an  equity  basis.

Ownership  interest  is based on the Partnership's contribution towards the cost
of  the  equipment in the USPEs.  The Partnership's proportional share of equity
and  income  (loss)  in each entity is not necessarily the same as its ownership
interest.  The  primary  reason  for this difference has to do with certain fees
such  as  management and acquisition and lease negotiation fees which vary among
the  owners  of  the  USPEs.

The  tables  below  set forth 100% of the assets, liabilities, and equity of the
entities  in  which  the  Partnership  has  an  interest  and  the Partnership's
proportional share of equity in each entity as of December 31, 2001 and 2000 (in
thousands  of  dollars):
<TABLE>
<CAPTION>

<S>                                        <C>     <C>     <C>           <C>      <C>       <C>          <C>
                                            Boeing    Aero
                                            737-300  California   Lion
As of December 31, 2001 . . . . . . . .     Trust1    Trust2  Partnership3  Total
---------------------------------------------------------------------------------
Assets
  Equipment less accumulated depreciation   $14,768  $    --    $  8,827
  Receivables                                 1,078      420         776
  Finance lease receivable                       --    3,234          --
  Other assets                                   12      225          --
                                            -------  --------   --------
    Total assets                            $15,858  $ 3,879    $  9,603
                                            =======  ========   ========
Liabilities
  Accounts payable                          $    70  $    --    $    111
  Due to affiliates                              20       39          51
  Lessee deposits and reserve for repairs     1,027      420         514
                                            -------  --------   --------
    Total liabilities                         1,117      459         676
                                            -------  --------   --------

Equity                                       14,741    3,420       8,927
                                            -------  --------   --------
    Total liabilities and equity            $15,858  $ 3,879    $  9,603
                                            =======  ========   ========

Partnership's share of equity               $ 9,176  $ 1,368    $  4,679  $15,223
                                            =======  ========   ========  =======
</TABLE>






1     The  Partnership owns a 62% interest of the Boeing 737-300 Trust that owns
a  stage  III  commercial  aircraft.
2     The Partnership owns a 40% interest in the Aero California Trust that owns
two  stage  III  commercial  aircraft  on  a  direct  finance  lease.
3     The  Partnership  owns  a 53% interest in the Lion Partnership that owns a
product  tanker.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

4.     Investments  in  Unconsolidated  Special-Purpose  Entities  (continued)
       ----------------------------------------------------------
<TABLE>
<CAPTION>

<S>                               <C>     <C>     <C>           <C>           <C>            <C>
                                   Boeing    Aero                                 Pacific
                                   737-300 California   Lion          Spear        Source
As of December 31, 2000. . . .  .  Trust1   Trust2  Partnership3  Partnership4  Partnership5  Total
---------------------------------------------------------------------------------------------------
Assets
  Equipment less accumulated
    depreciation                   $17,355  $    --  $   10,593   $   1,918     $  4,611
  Receivables                          836      944         243          69           18
  Finance lease receivable              --    8,182          --         --            --
  Amortizable fees                      52       --          --         --            --
  Other assets                          61      301          --         --            --
                                   -------  -------  -----------  ----------    --------
    Total assets                   $18,304  $ 9,427  $   10,836   $  1,987      $  4,629
                                   =======  =======  ===========  ==========    ========
Liabilities
  Accounts payable                 $   500  $    --  $      169   $    38       $     39
  Due to affiliates                    156       25          25        12             22
  Lessee deposits and reserve
    for repairs                        836      420         214       383            211
                                   -------  -------  -----------  ----------    --------
    Total liabilities                1,492      445         408       433            272
                                   -------  -------  -----------  ----------    --------

Equity                              16,812    8,982      10,428     1,554          4,357
                                   -------  -------  -----------  ----------    --------
    Total liabilities and equity   $18,304  $ 9,427  $   10,836   $ 1,987       $  4,629
                                   =======  =======  ===========  ==========    ========

Partnership's share of equity      $10,316  $ 3,592  $    5,467   $   854       $    877   $ 21,106
                                   =======  =======  ===========  ==========    ========   ========
</TABLE>


The  tables  below  set  forth  100%  of  the  revenues,  gain on disposition of
equipment,  direct  and  indirect  expenses, loss on revaluation, and net income
(loss)  of  the  entities  in  which  the  Partnership  has an interest, and the
Partnership's  proportional  share of income (loss) in each entity for the years
ended  December  31,  2001,  2000,  and  1999  (in  thousands  of  dollars):
<TABLE>
<CAPTION>

<S>                                <C>     <C>      <C>            <C>           <C>          <C>
                                   Boeing    Aero                                 Pacific
For the year ended                737-300 California    Lion         Spear         Source
  December 31, 2001 . .       . .  Trust1   Trust2   Partnership3  Partnership4  Partnership5  Total
----------------------------------------------------------------------------------------------------
Revenues                         $  1,813  $  1,336   $  9,651      $    710      $   925
Gain on disposition of equipment       --        --         --           458        2,586
Less: Direct expenses                 980        16      4,587           581          556
           Indirect expenses        3,487       149      2,502           283          448
           Loss on revaluation         --     4,069         --            --           --
                                 --------  --------   ---------     ---------     -------
   Net income (loss)             $(2,654)  $(2,898)   $  2,562      $    304      $ 2,507
                                 ========  ========   =========     =========     =======

Partnership's share of
   Net income (loss)             $(1,691)  $(1,159)   $  1,345      $     72      $   498    $ (935)
                                 ========  ========   =========     =========     =======    =======
</TABLE>


<TABLE>
<CAPTION>

<S>                            <C>      <C>        <C>          <C>          <C>
                               Boeing      Aero                               Pacific
For the year ended. . . . .    737-300  California   Lion         Spear       Source
  December 31, 2000 . .        Trust1     Trust2  Partnership3 Partnership4 Partnership5
----------------------------------------------------------------------------------------
Revenues. . . . . . . . . . .  $  1,399  $ 1,528   $  4,417     $  1,255     $  2,907
Less: Direct expenses . . . .     1,261       19      2,583        1,273        1,542
           Indirect expenses.     3,687      158      2,454          493        1,211
                               --------- --------  ---------    ---------    --------
   Net income (loss). . . . .  $ (3,549) $ 1,351   $  (620)     $  (511)     $    154
                               ========= ========  =========    =========    ========
Partnership's share of
   Net income (loss). . . . .  $ (2,142) $   614   $  (323)     $  (256)     $     31
                               ========= ========  =========    =========    ========
</TABLE>




1     The  Partnership owns a 62% interest of the Boeing 737-300 Trust that owns
a  stage  III  commercial  aircraft.
2     The Partnership owns a 40% interest in the Aero California Trust that owns
two  stage  III  commercial  aircraft  on  a  direct  finance  lease.
3     The  Partnership  owns  a 53% interest in the Lion Partnership that owns a
product  tanker.
4     The Partnership owned a 50% interest in the Spear Partnership that owned a
container  feeder  vessel.
5     The  Partnership  owned  a  20% interest in the Pacific Source Partnership
that  owned  a  handymax  dry  bulk  carrier.


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

4.     Investments  in  Unconsolidated  Special-Purpose  Entities  (continued)
       ----------------------------------------------------------
<TABLE>
<CAPTION>

<S>                                 <C>           <C>         <C>            <C>            <C>
                                    Boeing 767
For the year ended . . . . . . . .  Tenancy in    Canadian    Container      Hyde
        December 31, 2000. . . . .   Common6      Trust #37   Partnership8   Partnership9   Total
-------------------------------------------------------------------------------------------------

 Revenues. . . . . . . . . . . . .  $        --   $       14  $       1,090  $          --
 Gain on disposition of equipment.           --           --             --            300
 Less: Direct expenses . . . . . .           --           --             --             --
           Indirect expenses . . .          (56)          --            917             13
                                    ------------  ----------  -------------  -------------
   Net income (loss) . . . . . . .  $        56   $       14  $         173  $         287
                                    ============  ==========  =============  =============
Partnership's share of
   Net income (loss) . . . . . . .  $        36   $        7  $          44  $          85  $(1,904)
                                    ============  ==========  =============  =============  ========
</TABLE>


<TABLE>
<CAPTION>

<S>                            <C>       <C>       <C>         <C>          <C>
                               Boeing     Aero                                Pacific
For the year ended. . . . . .  737-300  California   Lion         Spear       Source
        December 31, 1999 . .  Trust1     Trust2  Partnership3 Partnership4 Partnership5
----------------------------------------------------------------------------------------

 Revenues . . . . . . . . . .  $    --   $ 1,704   $   701      $ 1,549      $ 2,416
 Less: Direct expenses. . . .       18        12     1,129        1,533        1,856
           Indirect expenses.    1,004       164       716          580        1,289
                               --------  --------  ---------    --------     --------
   Net income (loss). . . . .  $(1,022)  $ 1,528   $(1,144)     $ (564)      $  (729)
                               ========  ========  =========    ========     ========
Partnership's share of
   Net income (loss). . . . .  $  (627)  $   537   $  (601)     $ (283)      $  (146)
                               ========  ========  =========    ========     ========
</TABLE>


<TABLE>
<CAPTION>

<S>                            <C>           <C>         <C>            <C>            <C>
                               Boeing 767
For the year ended. . . . . .  Tenancy in      Canadian     Container      Hyde
        December 31, 1999 . .    Common6       Trust #37   Partnership8   Partnership9   Total
----------------------------------------------------------------------------------------------

 Revenues . . . . . . . . . .  $        --   $       50  $       1,806  $       3,978
 Less: Loss on disposition
           of equipment . . .           --           --             --            360
           Direct expenses. .            1           --             --             66
           Indirect expenses.          288           --          1,789          2,079
                               ------------  ----------  -------------  -------------
   Net income (loss). . . . .  $      (289)  $       50  $          17  $       1,473
                               ============  ==========  =============  =============
Partnership's share of
   Net income (loss). . . . .  $      (185)  $       25  $           5  $         272  $(1,003)
                               ============  ==========  =============  =============  ========
</TABLE>


As  of  December  31,  2001  and  2000,  all  jointly  owned  equipment  in  the
Partnership's  USPE  portfolio  was  on  lease.

Pursuant  to the equitable settlement related to the Koch and Romei actions (see
Note 10), during 2001 the Partnership increased its investment in a trust owning
a  commercial  stage  III  aircraft  by  paying  FSI  $0.6 million in additional
acquisition  and  lease  negotiation  fees.

During  2001,  a  trust  owning  two  commercial  stage III aircraft on a direct
finance  lease  in  which  the  Partnership  has  an  interest,  reduced its net
investment  in the finance lease receivable due to a series of lease amendments.
The  Partnership's  proportionate  share  of the writedown, which is included in
equity  in  net loss of USPEs in the accompanying statements of income, was $1.6
million.


1     The  Partnership owns a 62% interest of the Boeing 737-300 Trust that owns
a  stage  III  commercial  aircraft.
2     The Partnership owns a 40% interest in the Aero California Trust that owns
two  stage  III  commercial  aircraft  on  a  direct  finance  lease.
3     The  Partnership  owns  a 53% interest in the Lion Partnership that owns a
product  tanker.
4     The Partnership owned a 50% interest in the Spear Partnership that owned a
container  feeder  vessel.
5     The  Partnership  owned  a  20% interest in the Pacific Source Partnership
that  owned  a  handymax  dry  bulk  carrier.
6     The  Partnership  owned a 64% interest in the Boeing 767 Tenancy in Common
that  owned  a  stage  III  commercial  aircraft.
7     The  Partnership  owned  a  50% interest in the Canadian Air Trust #3 that
owned  four  Boeing  737-200  commercial  aircraft.
8     The  Partnership  owned  a  25% interest in the Container Partnership that
owned  marine  containers.
9     The  Partnership owned a 29.5% interest in the Hyde Partnership that owned
a  mobile  offshore  drilling  unit.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

4.     Investments  in  Unconsolidated  Special-Purpose  Entities  (continued)
       ----------------------------------------------------------

During  2001,  the  General  Partner  sold  the Partnership's 20% interest in an
entity that owned a handymax dry-bulk carrier marine vessel and its 50% interest
in  an  entity  that  owned a container feeder marine vessel.  The Partnership's
interest  in  these  entities  was sold for proceeds of $2.3 million for its net
investment  of $1.8 million.  Included in the net gain on sale of these entities
was  the  unused  portion of marine vessel drydocking liability of $0.2 million.

5.     Operating  Segments
       -------------------

The Partnership operates primarily in five operating segments: aircraft leasing,
marine  container  leasing,  marine vessel leasing, trailer leasing, and railcar
leasing.  Each  equipment  leasing  segment  engages  in  short-term to mid-term
operating  leases  to  a  variety  of  customers.

The General Partner evaluates the performance of each segment based on profit or
loss  from  operations  before  allocation  of  interest  expense,  general  and
administrative  expenses,  and certain other expenses.  The segments are managed
separately  due  to  different  business  strategies  for  each  operation.  The
accounting  policies  of  the  Partnership's  operating segments are the same as
described in Note 1, Basis of Presentation.  There were no intersegment revenues
for  the  years  ended  December  31,  2001,  2000  and  1999.

The  following  tables present a summary of the operating segments (in thousands
of  dollars):
<TABLE>
<CAPTION>


                                                       Marine      Marine
                                           Aircraft   Container    Vessel    Trailer    Railcar      All
For the year ended December 31, 2001       Leasing     Leasing    Leasing    Leasing    Leasing    Other 1    Total
--------------------------------------------------------------------------------------------------------------------
<S>                                       <C>         <C>         <C>       <C>        <C>        <C>        <C>
REVENUES
  Lease revenue. . . . . . . . . . . . .  $   1,843   $    4,649  $    515  $    872   $  3,790   $     --   $11,669
  Interest and other income. . . . . . .         40           --        73        --         10        540       663
  Gain on disposition of equipment . . .        516           57       488         8          8         --     1,077
                                          ----------  ----------  --------  ---------  ---------  ---------  --------
     Total revenues. . . . . . . . . . .      2,399        4,706     1,076       880      3,808        540    13,409
                                          ----------  ----------  --------  ---------  ---------  ---------  --------

COSTS AND EXPENSES
  Operations support . . . . . . . . . .         19           62       336       489      1,148        109     2,163
  Depreciation and amortization. . . . .      1,448        3,125       102       293      1,072        134     6,174
  Interest expense . . . . . . . . . . .         --           --        --        --         --      1,926     1,926
  Management fees to affiliate . . . . .         76          232        26        44        267         --       645
  General and administrative expenses. .        257            2        48       149        147        965     1,568
  Provision for (recovery of) bad debts.         46            7        --       (13)       (55)        --       (15)
                                          ----------  ----------  --------  ---------  ---------  ---------  --------
      Total costs and expenses . . . . .      1,846        3,428       512       962      2,579      3,134    12,461
                                          ----------  ----------  --------  ---------  ---------  ---------  --------
Equity in net income (loss) of USPEs . .     (2,850)          --     1,915        --         --         --      (935)
                                          ----------  ----------  --------  ---------  ---------  ---------  --------
Net income (loss). . . . . . . . . . . .  $  (2,297)  $    1,278  $  2,479  $    (82)  $  1,229   $ (2,594)  $    13
                                          ==========  ==========  ========  =========  =========  =========  ========

Total assets as of December 31, 2001 . .  $  11,565   $   15,373  $  4,679  $  1,414   $  6,782   $  8,979   $48,792
                                          ==========  ==========  ========  =========  =========  =========  ========
</TABLE>










     Includes  certain  assets  not  identifiable  to a specific segment such as
cash,  restricted  cash,  accounts  receivable,  lease  negotiation  fees,  debt
placement  fees,  and prepaid expenses.  Also includes interest income and costs
not  identifiable to a particular segment, such as interest expense, and certain
amortization,  general  and  administrative,  and  operations  support expenses.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

5.     Operating  Segments  (continued)
       -------------------
<TABLE>
<CAPTION>


                                                          Marine      Marine
                                             Aircraft    Container    Vessel     Trailer    Railcar      All
For the year ended December 31, 2000         Leasing      Leasing     Leasing    Leasing    Leasing    Other 2    Total
-------------------------------------------------------------------------------------------------------------------------
<S>                                         <C>         <C>          <C>        <C>        <C>        <C>        <C>

REVENUES
  Lease revenue. . . . . . . . . . . . . .  $   2,778   $    4,706   $  3,625   $  2,130   $  4,287   $     --   $17,526
  Interest and other income. . . . . . . .         --           --         --         --         --        253       253
  Gain (loss) on disposition of equipment.         --          (45)       382      1,785         25         --     2,147
                                            ----------  -----------  ---------  ---------  ---------  ---------  --------
     Total revenues. . . . . . . . . . . .      2,778        4,661      4,007      3,915      4,312        253    19,926
                                            ----------  -----------  ---------  ---------  ---------  ---------  --------

COSTS AND EXPENSES
  Operations support . . . . . . . . . . .         56           20      2,349        715      1,006         39     4,185
  Depreciation and amortization. . . . . .      2,347        3,348      1,348        563      1,280         41     8,927
  Interest expense . . . . . . . . . . . .         --           --         --         --         --      2,029     2,029
  Management fees to affiliate . . . . . .        157          235        181        121        269         --       963
  General and administrative expenses. . .        337           13         65        461        116        860     1,852
  Loss on revaluation of equipment . . . .        374           --         --         --         --         --       374
  Recovery of bad debts. . . . . . . . . .       (655)          --         --         (6)       (59)        --      (720)
                                            ----------  -----------  ---------  ---------  ---------  ---------  --------
      Total costs and expenses . . . . . .      2,616        3,616      3,943      1,854      2,612      2,969    17,610
                                            ----------  -----------  ---------  ---------  ---------  ---------  --------
Equity in net income (loss) of USPEs . . .     (1,485)          44       (548)        --         --         85    (1,904)
                                            ----------  -----------  ---------  ---------  ---------  ---------  --------
Net income (loss). . . . . . . . . . . . .  $  (1,323)  $    1,089   $   (484)  $  2,061   $  1,700   $ (2,631)  $   412
                                            ==========  ===========  =========  =========  =========  =========  ========

Total assets as of December 31, 2000 . . .  $  18,502   $   18,015   $  9,078   $  1,725   $  7,782   $  8,961   $64,063
                                            ==========  ===========  =========  =========  =========  =========  ========
</TABLE>


<TABLE>
<CAPTION>


                                                         Marine      Marine
                                             Aircraft   Container    Vessel     Trailer    Railcar      All
For the year ended December 31, 1999         Leasing     Leasing     Leasing    Leasing    Leasing    Other 3    Total
-----------------------------------------------------------------------------------------------------------------------
<S>                                         <C>         <C>         <C>        <C>        <C>        <C>        <C>

REVENUES
  Lease revenue. . . . . . . . . . . . . .  $   4,481   $    2,317  $  9,849   $  2,790   $  4,551   $     --   $23,988
  Interest and other income. . . . . . . .         33           --        12         (2)        47        180       270
  Gain (loss) on disposition of equipment.     24,414           93     1,670       (195)       (31)        --    25,951
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------
     Total revenues. . . . . . . . . . . .     28,928        2,410    11,531      2,593      4,567        180    50,209
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------

COSTS AND EXPENSES
  Operations support . . . . . . . . . . .        832           --     6,322        769        829         47     8,799
  Depreciation and amortization. . . . . .      6,970        2,217     5,559        755      1,470         30    17,001
  Interest expense . . . . . . . . . . . .         15           --        --         --         --      2,093     2,108
  Management fees to affiliate . . . . . .        196          116       481        160        308         --     1,261
  General and administrative expenses. . .        388           11       149        546         73        767     1,934
  Loss on revaluation of equipment . . . .         --           --     3,567         --         --         --     3,567
  Provision for bad debts. . . . . . . . .        485           --        --         22         84         --       591
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------
      Total costs and expenses . . . . . .      8,886        2,344    16,078      2,252      2,764      2,937    35,261
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------
Minority interests . . . . . . . . . . . .     (8,225)          --       276         --         --         --    (7,949)
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------
Equity in net income (loss) of USPEs . . .       (250)           5    (1,029)        --         --        271    (1,003)
                                            ----------  ----------  ---------  ---------  ---------  ---------  --------
Net income (loss). . . . . . . . . . . . .  $  11,567   $       71  $ (5,300)  $    341   $  1,803   $ (2,486)  $ 5,996
                                            ==========  ==========  =========  =========  =========  =========  ========
</TABLE>




2  Includes  certain assets not identifiable to a specific segment such as cash,
accounts  receivable,  lease  negotiation fees, debt placement fees, and prepaid
expenses.  Also  includes  interest  income  and  costs  not  identifiable  to a
particular  segment, such as interest expense, and certain amortization, general
and administrative, and operations support expenses.  Also includes gain on sale
from  an  investment  in  an  entity that owned a mobile offshore drilling unit.
3  Includes  interest income and costs not identifiable to a particular segment,
such  as interest expense, and certain amortization, general and administrative,
and  operations support expenses.  Also includes income from an investment in an
entity  that  owned  a  mobile  offshore  drilling  unit.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

6.     Geographic  Information
       -----------------------

     The  Partnership  owns  certain  equipment  that  is  leased  and  operated
internationally.  A  limited  number  of  the  Partnership's  transactions  are
denominated  in  a  foreign  currency.  Gains  or  losses resulting from foreign
currency  transactions  are  included  in  the results of operations and are not
material.

The Partnership leases or leased its aircraft, railcars, and trailers to lessees
domiciled in seven geographic regions: the United States, South America, Canada,
Mexico,  Europe,  Iceland,  and India.  Marine vessels and marine containers are
leased  or  were  leased  to  multiple lessees in different regions that operate
worldwide.

The  table  below  sets  forth  lease  revenues  by  geographic  region  for the
Partnership's  owned  equipment and investments in USPEs grouped by domiciles of
the lessees as of and for the years ended December 31 (in thousands of dollars):
<TABLE>
<CAPTION>


                                Owned Equipment                 Investments in USPEs
                               ================                 =====================

Region                   2001        2000        1999        2001        2000        1999
-----------------------------------------------------------------------------------------
<S>                  <C>         <C>         <C>         <C>     <C>     <C>

United States . . .  $    4,977  $    6,921  $    8,540  $       --  $       --  $       --
South America . . .          --          --       1,643          96          --          --
Canada. . . . . . .       1,150       1,896       1,201          --          --          --
Europe. . . . . . .         378         378         378          --          --          --
Iceland . . . . . .          --          --          --       1,014         865          --
India . . . . . . .          --          --          60          --          --          --
Rest of the world .       5,164       8,331      12,166       5,535       3,763       3,224
                     ----------  ----------  ----------  ----------  ----------  ----------
     Lease revenues  $   11,669  $   17,526  $   23,988  $    6,645  $    4,628  $    3,224
                     ==========  ==========  ==========  ==========  ==========  ==========
</TABLE>


The  following  table sets forth net income (loss) information by region for the
owned  equipment  and  investments  in USPEs for the years ended December 31 (in
thousands  of  dollars):
<TABLE>
<CAPTION>


                                        Owned Equipment                 Investments in USPEs
                                       =================                ======================

Region                           2001        2000        1999        2001        2000        1999
--------------------------------------------------------------------------------------------------
<S>                          <C>         <C>         <C>         <C>         <C>         <C>

United States . . . . . . .  $      877  $    3,481  $    (312)  $       --  $       --  $    (627)
South America . . . . . . .          --          --      15,719       (147)          36       (185)
Canada. . . . . . . . . . .         505         873         370          --           7         25
Mexico. . . . . . . . . . .          --          --          --     (1,159)         614        537
Europe. . . . . . . . . . .         122          57          23          --          --         --
Iceland . . . . . . . . . .          --          --          --       1,544     (2,142)         --
India . . . . . . . . . . .         195       (487)     (1,839)          --          --         --
Rest of the world . . . . .       1,843       1,109     (4,205)       1,915       (419)       (753)
                             ----------  ----------  ----------  ----------  ----------  ----------
     Regional income (loss)  $    3,542  $    5,033  $    9,756  $    (935)  $  (1,904)  $  (1,003)

Administrative and other. .     (2,594)     (2,717)     (2,757)          --          --         --
                             ----------  ----------  ----------  ----------  ----------  ----------
     Net income (loss). . .         948       2,316       6,999       (935)     (1,904)     (1,003)
                             ==========  ==========  ==========  ==========  ==========  ==========
</TABLE>





<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

6.     Geographic  Information(continued)
       -----------------------

The  net  book  value  of  these  assets  as  of  December 31 are as follows (in
thousands  of  dollars):
<TABLE>
<CAPTION>


                         Owned Equipment        Investments in USPEs
                        ================        =====================

Region                    2001        2000        2001       2000
-------------------------------------------------------------------
<S>                  <C>               <C>                    <C>      <C>

United States . . .  $     5,915  $     8,399  $      --  $      --
South America . . .           --           --      9,176         --
Canada. . . . . . .        1,791        1,876         --         --
Mexico. . . . . . .           --           --      1,368      3,592
Europe. . . . . . .          958        1,137         --         --
Iceland . . . . . .           --           --         --     10,316
India . . . . . . .           --        1,042         --         --
Rest of the world .       14,543       19,051      4,679      7,198
                     -----------  -----------  ---------  ---------
     Net book value  $    23,207  $    31,505  $  15,223  $  21,106
                     ===========  ===========  =========  =========
</TABLE>


7.     Debt
       ----

In  August  1993, the Partnership entered into an agreement to issue a long-term
note  totaling  $30.0  million  to  two institutional investors.  The note bears
interest  at  a  fixed  rate of 6.7% per annum and had a final maturity in 2003.
Interest  on  the note was payable monthly.  The note was scheduled to be repaid
in  three  principal  payments  of $10.0 million on November 17, 2001, 2002, and
2003.  The  agreement  required  the  Partnership  to maintain certain financial
covenants  related  to fixed-charge coverage.  The Partnership was in compliance
with  the  financial  covenants  as of and for the year ended December 31, 2001.
Proceeds  from  the  sale  of the note were used to fund equipment acquisitions.
The  Partnership's  wholly  and jointly owned equipment is used as collateral to
the  note.

The  General  Partner  estimates,  based  on  recent transactions, that the fair
market  value  of  the  $20.0  million  fixed-rate  note  is  $19.5  million.

In  the  fourth  quarter  of  2001,  the  General  Partner,  on  behalf  of  the
Partnership,  signed  a  commitment  letter  to refinance the Partnership's note
payable.  The  commitment  is  for  a  $30.0  million  term loan facility with a
maturity  date  of  five  years  after  funding.  The  loan  will call for equal
quarterly  principal plus interest payments over the term of the loan.  The note
will  bear  interest  at the floating rate of LIBOR plus 2.5% or a fixed rate of
the  lenders  cost  of  funds  plus  2.5% at the option of the Partnership.  The
Partnership  paid a debt placement fee of $0.3 million in 2001 to the new lender
of  the  notes payable.  The Partnership will incur a prepayment penalty of $1.0
million  to  prepay  the  existing  senior  note  payable  in  2002.

In  April  2001,  PLM  International  entered  into  a  $15.0  million warehouse
facility,  which  is  shared with the Partnership, PLM Equipment Growth & Income
Fund VII, and Professional Lease Management Income Fund I, LLC.  During December
2001,  this facility was amended to lower the amount available to be borrowed to
$10.0  million.  The  facility  provides for financing up to 100% of the cost of
the  equipment.  Outstanding  borrowings  by  one  borrower  reduce  the  amount
available  to  each  of  the  other  borrowers  under  the facility.  Individual
borrowings  may  be outstanding for no more than 270 days, with all advances due
no  later  than  April  12,  2002.  Interest accrues either at the prime rate or
LIBOR plus 2.0% at the borrower's option and is set at the time of an advance of
funds.  Borrowings  by  the  Partnership  are guaranteed by PLMI.  This facility
expires  in  April  2002.  The General Partner believes it will be able to renew
the  warehouse  facility  upon its expiration with terms similar to those in the
current  facility.

As  of  December  31,  2001, the Partnership had no borrowings outstanding under
this facility and there were no other borrowings outstanding under this facility
by  any  other  eligible  borrower.



<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

8.     Concentrations  of  Credit  Risk
       --------------------------------

No  single  lessee  accounted for more than 10% of the consolidated revenues for
the owned equipment and jointly owned equipment during 2001, 2000, and 1999.  In
1999,  however,  AAR  Allen  Group International purchased a commercial aircraft
from  the  Partnership  and  the  gain  from the sale accounted for 49% of total
consolidated  revenues.

As  of  December 31, 2001 and 2000, the General Partner believed the Partnership
had  no  other  significant  concentrations  of  credit  risk  that could have a
material  adverse  effect  on  the  Partnership.

9.     Income  Taxes
       -------------

The  Partnership  is  not  subject  to  income  taxes,  as any income or loss is
included  in  the  tax  returns  of  the  individual  partners.  Accordingly, no
provision  for  income  taxes  has  been made in the financial statements of the
Partnership.

As  of  December 31, 2001, the financial statement carrying amount of assets and
liabilities  was  approximately  $26.0 million lower than the federal income tax
basis  of  such  assets  and  liabilities,  primarily  due  to  differences  in
depreciation  methods,  equipment  reserves,  provisions for bad debts, lessees'
prepaid  deposits,  and  the  tax  treatment  of  underwriting  commissions  and
syndication  costs.

10.     Contingencies
        -------------

Two class action lawsuits which were filed against PLM International and various
of  its  wholly owned subsidiaries in January 1997 in the United States District
Court for the Southern District of Alabama, Southern Division (the court), Civil
Action  No.  97-0177-BH-C  (the Koch action), and June 1997 in the San Francisco
Superior  Court,  San Francisco, California, Case No. 987062 (the Romei action),
were  fully  resolved  during  the  fourth  quarter  2001.

The  named plaintiffs were individuals who invested in PLM Equipment Growth Fund
IV  (Fund  IV), PLM Equipment Growth Fund V (Fund V), the Partnership (Fund VI),
and  PLM  Equipment  Growth  &  Income  Fund VII (Fund VII and collectively, the
Funds),  each  a  California  limited  partnership for which PLMI's wholly owned
subsidiary, FSI, acts as the General Partner.  The complaints asserted causes of
action  against  all  defendants  for  fraud  and deceit, suppression, negligent
misrepresentation,  negligent and intentional breaches of fiduciary duty, unjust
enrichment,  conversion,  conspiracy,  unfair  and  deceptive  practices,  and
violations of state securities law.  Plaintiffs alleged that each defendant owed
plaintiffs  and  the  class  certain  duties due to their status as fiduciaries,
financial  advisors,  agents,  and  control  persons.  Based  on  these  duties,
plaintiffs  asserted  liability  against  defendants  for  improper  sales  and
marketing  practices,  mismanagement  of  the  Funds,  and  concealing  such
mismanagement  from  investors  in  the  Funds.  Plaintiffs  sought  unspecified
compensatory  damages,  as  well  as  punitive  damages.

In  February  1999  the parties to the Koch and Romei actions agreed to monetary
and equitable settlements of the lawsuits, with no admission of liability by any
defendant,  and  filed  a  Stipulation  of Settlement with the court.  The court
preliminarily  approved the settlement in August 2000, and information regarding
the  settlement  was  sent to class members in September 2000.  A final fairness
hearing  was  held  on  November  29,  2000,  and on April 25, 2001, the federal
magistrate  judge  assigned  to  the  case  entered  a Report and Recommendation
recommending  final  approval  of  the monetary and equitable settlements to the
federal  district  court  judge.  On  July  24, 2001, the federal district court
judge  adopted  the  Report  and  Recommendation,  and  entered a final judgment
approving  the settlements.  No appeal has been filed and the time for filing an
appeal  has  expired.

The  monetary  settlement  provides  for  a settlement and release of all claims
against defendants in exchange for payment for the benefit of the class of up to
$6.6  million,  consisting  of  $0.3 million deposited by PLMI and the remainder
funded  by an insurance policy.  The final settlement amount of $4.9 million (of
which PLMI's share was approximately $0.3 million) was accrued in 1999, paid out
in  the


<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

10.     Contingencies  (continued)
        -------------

fourth  quarter of 2001 and was determined based upon the number of claims filed
by  class  members,  the  amount  of  attorneys'  fees  awarded  by the court to
plaintiffs'  attorneys,  and  the amount of the administrative costs incurred in
connection  with  the  settlement.

The  equitable  settlement  provides, among other things, for: (a) the extension
(until  January  1,  2007) of the date by which FSI must complete liquidation of
the  Funds' equipment, except for Fund IV; (b) the extension (until December 31,
2004) of the period during which FSI can reinvest the Funds' funds in additional
equipment,  except  for  Fund  IV; (c) an increase of up to 20% in the amount of
front-end  fees  (including  acquisition and lease negotiation fees) that FSI is
entitled  to  earn  in  excess  of the compensatory limitations set forth in the
North  American  Securities  Administrator's  Association's Statement of Policy,
except  for  Fund IV; (d) a one-time purchase by each of Funds V, VI, and VII of
up to 10% of that partnership's outstanding units for 80% of net asset value per
unit  as  of  September  30,  2000;  and  (e)  the  deferral of a portion of the
management fees paid, except for Fund IV, to an affiliate of FSI until, if ever,
certain  performance  thresholds  have  been  met  by  the Funds.  The equitable
settlement  also  provides  for  payment  of  additional  attorneys' fees to the
plaintiffs'  attorneys  from  Fund  funds  in  the  event, if ever, that certain
performance  thresholds have been met by the Funds.  Following a vote of limited
partners  resulting in less than 50% of the limited partners of each of Funds V,
VI,  and  VII  voting  against  such  amendments and after final approval of the
settlement,  each  of  the  Funds' limited partnership agreements was amended to
reflect  these  changes.  During the fourth quarter of 2001 the respective Funds
purchased  limited  partnership  units  from  those  equitable class members who
submitted  timely  requests for purchase.  Fund VI agreed to purchase 489,344 of
its  limited  partnership  units  at  a  total  cost  of  $2.8  million.

The  Partnership,  together with affiliates, has initiated litigation in various
official  forums  in  the  United States and India against two defaulting Indian
airline  lessees  to  repossess  Partnership property and to recover damages for
failure  to  pay  rent  and failure to maintain such property in accordance with
relevant  lease  contracts.  The Partnership has repossessed all of its property
previously  leased  to  these  airlines.  In  response  to  the  Partnership's
collection  efforts,  the  airline  lessees  filed  counter-claims  against  the
Partnership  in  excess  of  the  Partnership's claims against the airline.  The
General Partner believes that the airline's counterclaims are completely without
merit,  and  the  General  Partner  will  vigorously  defend  against  such
counterclaims.

During  2001,  an  arbitration hearing was held between one India lessee and the
Partnership  and  the Partnership was awarded a settlement.  The General Partner
and the lessee are in the process of negotiating the settlement in a manner that
benefits  all  parties  involved.  The  General  Partner  did  not  accrue  the
settlement  in  the December 31, 2001 financial statement because the likelihood
of collection of the settlement is remote.  The General Partner will continue to
try  to  collect  the  full  amount  of  the  settlement.

During 2001, the General Partner decided to minimize its collection efforts from
the  other  India  lessee  in  order  to  save  the  Partnership  from incurring
additional  expenses associated with trying to collect from a lessee that has no
apparent  ability  to  pay.

<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

10.     Contingencies  (continued)
        -------------

The  Partnership  is  involved  as plaintiff or defendant in various other legal
actions  incidental  to  its  business.  Management does not believe that any of
these  actions  will  be  material  to  the  financial  condition  or results of
operations  of  the  Partnership.

11.     Quarterly  Results  of  Operations  (unaudited)
        ----------------------------------

The  following  is a summary of the quarterly results of operations for the year
ended  December  31, 2001 (in thousands of dollars, except weighted-average unit
amounts):
<TABLE>
<CAPTION>


                                                   March         June          September                 December
                                                    31,          30,              30,                       31,            Total
                                                 =========  ==========  =======================  =======================  ========
                                                                        As Previously    As      As Previously    As
                                                                          Reported    Restated      Reported   Restated
                                                                        =======================  =======================
<S>                                              <C>        <C>         <C>          <C>         <C>          <C>         <C>
Operating results:
  Total revenues. . . . . . . . . . . . . . . .  $   4,250  $    3,555  $   2,789    $   2,789   $   2,815    $   2,815   $ 13,409
  Net income (loss) . . . . . . . . . . . . . .        475       1,212    (1,559)        (430)     (1,134)      (1,244)         13

Per weighted-average limited partnership unit:

Net income (loss) . . . . . . . . . . . . . . .  $    0.05  $     0.15  $  (0.19)    $  (0.05)   $  (0.14)    $  (0.16)   $  (0.01)
</TABLE>


The  following  is  a  list  of the major events that affected the Partnership's
performance  during  2001:

          (i)     In  the  first  quarter  of  2001,  the  Partnership  sold  a
commercial  aircraft,  marine containers, and a trailer for a total gain of $0.5
million;

          (ii)     In  the second quarter of 2001, the Partnership sold a marine
vessel  and  marine containers for a total gain of $0.5 million and its interest
in  two  entities  owning  marine  vessels for a total gain of $0.7 million; and

          (iii)     In  the  fourth  quarter of 2001, the Partnership recorded a
$1.6 million loss on revaluation on the trust that owned two commercial aircraft
on  a  direct  finance  lease.

The  following  is a summary of the quarterly results of operations for the year
ended  December  31, 2000 (in thousands of dollars, except weighted-average unit
amounts):
<TABLE>
<CAPTION>


                                                   March     June    September   December
                                                    31,       30,       30,         31,      Total
                                                 ===================================================
<S>                                              <C>      <C>        <C>        <C>        <C>
Operating results:
  Total revenues. . . . . . . . . . . . . . . .  $  4,706  $  4,716  $   6,070  $   4,434  $ 19,926
  Net income (loss) . . . . . . . . . . . . . .     (612)     (487)        880        631       412

Per weighted-average limited partnership unit:

Net income (loss) . . . . . . . . . . . . . . .  $ (0.10)  $ (0.08)  $    0.09  $    0.06  $  (0.03)

</TABLE>





<PAGE>

                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

11.     Quarterly  Results  of  Operations  (unaudited)
        ----------------------------------

The  following  is  a  list  of the major events that affected the Partnership's
performance  during  2000:

     (i)     In  the  third  quarter  of  2000,  the  Partnership  sold  marine
containers,  trailers,  and  a  railcar  for  a  total  gain of $1.8 million and
recorded  a  $0.4  million  loss  on  revaluation  to a commercial aircraft; and

          (ii)     In  the fourth quarter of 2000, the Partnership sold a marine
vessel  and  marine  containers  for  a  total  gain  of  $0.4  million.

12.     Subsequent  Event
        -----------------

During  January  2002,  the  Partnership  prepaid the $20.0 million note payable
outstanding  on  December  31, 2001 and related $1.0 million prepayment penalty.
Concurrent  with  this payment, the Partnership borrowed $15.0 million under the
new  $30.0  million  term  loan facility.  The $15.0 million facility loan bears
interest  at  rates  between 4.375% and 4.9375%.  The loans made in January 2002
were  based on three and twelve month LIBOR and will be adjusted to market rates
at  the  end  of  the LIBOR term.  All loans under this facility are repaid over
five  years  with  equal  principal plus interest payments.  The General Partner
anticipates  that  the Partnership will borrow an additional $15.0 million under
this  facility  in  2002  (see  Note  7).

13.     Restatement  of  Financial  Statements
        --------------------------------------

Subsequent  to  the  issuance  of the Partnership's financial statements for the
year ended December 31, 2001, the General Partner determined that the accounting
treatment  related  to the prepayment penalty and the unamortized debt placement
fees  on  the Partnership's note payable was incorrect.  The Partnership accrued
the  estimated penalty of $1.1 million in the third quarter of 2001 and adjusted
the  accrual  to  $1.0  million  in  the  fourth  quarter  of  2001.  The actual
retirement  of  the  debt  occurred  in  January  2002.  The  Partnership  also
accelerated  $0.1 million amortization of debt placement fees in September 2001.
The  proper  accounting  treatment  is to expense the prepayment penalty and the
unamortized debt placement fees in the period in which the debt was retired.  As
a  result,  the  accompanying  financial statements as of and for the year ended
December  31,  2001  have  been  restated  from the amounts previously reported.

A  summary  of  the  significant  effects  of  the restatement is as follows (in
thousands  of  dollars  except,  weighted-average  unit  amounts):
<TABLE>
<CAPTION>

<S>                                <C>                       <C>            <C>
                                             As of December 31, 2001
                                            =========================
                                        As
                                     Previously                   As
                                     Reported    Adjustments   Restated
                                   =====================================
Debt issuance costs, less
  accumulated amortization. . . .  $        --  $        310  $     310
Debt placement fees to affiliate,
  less accumulated amortization .          280         (250)         30
Total assets. . . . . . . . . . .       48,732            60     48,792
Accounts payable and
  accrued expenses. . . . . . . .        1,276         (959)        317
Total liabilities . . . . . . . .       22,253         (959)     21,294
Limited partners' capital . . . .       26,479         1,019     27,498
Total partners' capital . . . . .       26,479         1,019     27,498
Total liabilities and partners'
  capital . . . . . . . . . . . .       48,732            60     48,792
</TABLE>



<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                          NOTES TO FINANCIAL STATEMENTS

13.     Restatement  of  Financial  Statements  (continued)
        --------------------------------------
<TABLE>
<CAPTION>

<S>                                  <C>                  <C>            <C>
                                                    Year Ended
                                                December 31, 2001
                                               ===================
                                          As
                                       Previously                   As
                                        Reported   Adjustments   Restated
                                     =====================================
Depreciation and amortization . . .  $      6,234  $      (60)  $   6,174
Other general and administrative
  expenses. . . . . . . . . . . . .         2,087        (959)      1,128
Total expenses. . . . . . . . . . .        13,480      (1,019)     12,461
Net income (loss) . . . . . . . . .       (1,006)        1,019         13
Limited partners' share of
  income (loss) . . . . . . . . . .       (1,092)        1,019        (73)
Net income (loss) per weighted-
  average limited partnership unit.  $     (0.13)  $      0.12  $   (0.01)
</TABLE>













<PAGE>





INDEPENDENT  AUDITORS'  REPORT



The  Partners
PLM  Equipment  Growth  Fund  VI:

We  have  audited  the financial statements of PLM Equipment Growth Fund VI (the
"Partnership")  as  of  December 31, 2001, and for the year then ended, and have
issued  our report thereon dated March 8, 2002 (October 30, 2002 as to Note 13);
such  report is included elsewhere in this Form 10-K/A.  Our audit also included
the financial statement schedule of PLM Equipment Growth Fund VI, listed in Item
14.  This  financial  statement  schedule  is  the  responsibility  of  the
Partnership's  management.  Our responsibility is to express an opinion based on
our  audit.  In  our opinion, such financial statement schedule, when considered
in  relation to the basic financial statements taken as a whole, presents fairly
in  all  material  respects  the  information  set  forth  therein.






/s/  Deloitte  &  Touche  LLP


Certified  Public  Accountants

Tampa,  Florida
March  8,  2002









<PAGE>









INDEPENDENT  AUDITORS'  REPORT



The  Partners
PLM  Equipment  Growth  Fund  VI:


Under  date  of March 2, 2001, we reported on the balance sheet of PLM Equipment
Growth  Fund  VI  as  of  December  31,  2000,  and  the  related  statements of
operations,  changes  in partners' capital, and cash flows for each of the years
in  the two-year period ended December 31, 2000, as contained in the 2001 annual
report  to  the partners.  These financial statements and our report thereon are
included  in  the  annual  report on Form 10-K/A for the year ended December 31,
2001.  In connection with our audits of the aforementioned financial statements,
we  also  audited the related financial statement schedule for each of the years
in  the  two-year ended December 31, 2000.  This financial statement schedule is
the  responsibility  of  the Partnership's management.  Our responsibility is to
express  an  opinion  on  this financial statement schedule based on our audits.

In  our  opinion, such financial statement schedule, when considered in relation
to  the  basic  financial  statements  taken as a whole, presents fairly, in all
material  respects,  the  information set forth therein for each of the years in
the  two-year  period  ended  December  31,  2000.




/s/  KPMG  LLP

SAN  FRANCISCO,  CALIFORNIA
March  12,  2001





<PAGE>

                          PLM EQUIPMENT GROWTH FUND VI
                             (A LIMITED PARTNERSHIP)
                        VALUATION AND QUALIFYING ACCOUNTS

                  YEARS ENDED DECEMBER 31, 2001, 2000, AND 1999
                            (in thousands of dollars)

<TABLE>
<CAPTION>


                                                        Additions
                                         Balance at     Charged to               Balance at
                                        Beginning of     Cost and                 Close of
                                            Year         Expense      Deductions    Year
                                       ----------------------------------------------------
<S>                                     <C>            <C>           <C>           <C>
Year Ended December 31, 2001:
     Allowance for Doubtful Accounts .  $         402  $       (15)  $        (7)  $  380
     Marine Vessel Dry-docking Reserve            300           11          (311)      --

Year Ended December 31, 2000:
     Allowance for Doubtful Accounts .  $       2,416  $        --   $    (2,014)  $  402
     Marine Vessel Dry-docking Reserve            633           14          (347)     300

Year Ended December 31, 1999:
     Allowance for Doubtful Accounts .  $       1,930  $       595   $      (109)  $2,416
     Marine Vessel Dry-docking Reserve            527          665          (559)     633
</TABLE>





<PAGE>
                          PLM EQUIPMENT GROWTH FUND VI

                                INDEX OF EXHIBITS

<TABLE>
<CAPTION>


Exhibit                                                                          Page
<S>        <C>                                                                   <C>
4.. . . .  Limited Partnership Agreement of Partnership.                            *

4.1        Second Amendment to the Amended and Restated Limited Partnership
           Agreement                                                                *

10.1       Management Agreement between Partnership and
           PLM Investment Management, Inc.                                          *

10.2       Note Agreement, dated as of August 1, 1993, regarding
           30.0 million in 6.7% senior notes due November 17, 2003.                 *

10.3       Note Agreement, dated as of December 21, 2001, regarding $30.0 million   *
           term loan notes due December 21, 2006.

10.4       Warehousing Credit Agreement dated as of April 13, 2001.                 *

10.5       First Amendment to Warehousing Credit Agreement, dated as of
           December 21, 2001.                                                       *

           Financial Statements required under Regulation S-X Rule 3-09:

99.1       Aero California Trust (A Trust).

99.2       Lion Partnership.

99.3       Boeing 737-200 Trust S/N 24700.

99.4       Pacific Source Partnership






* Incorporated by reference.  See page 29 of this report.
</TABLE>