**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**FORM
      10-K/A**


**(Amendment
      No. 1)**





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





year
                ended
            **December
                31, 2005**


or


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





Commission_File_Number_
            **000-50217**








**ICON
                Income Fund Nine, LLC**(Exact
                name of registrant as specified in its
                charter)





**Delaware**
            **13-4183234**(State
                or other jurisdiction of
            (I.R.S.
                Employerincorporation
                or organization)
            Identification
                Number)





**100
                Fifth Avenue, 4****th****Floor, New York, New York**
            **10011**(Address
                of principal executive offices)
            (Zip
                Code)





Registrant's_telephone_number,_including_area_code_
            **(212)
                418-4700**





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





Securities
      registered pursuant to Section 12(g) of the Act:  **Limited
      Liability Company Shares**





Indicate
      by check mark whether the registrant is a well-known seasoned issuer, as defined
      in Rule 405 of the Security Act. [
      ] Yes
      [x] No





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





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934
      during the preceding 12 months (or for such shorter period that the
      registrant was required to file such reports), and (2) has been subject to
      such filing requirements for the past 90 days. [
      ] Yes
      [x] No





Indicate
      by check mark if disclosure of delinquent filers pursuant to Item 405 of
      Regulation S-K is not contained herein, and will not be contained, to the
      best of registrant's knowledge, in definitive proxy or information statements
      incorporated by reference in Part III of this Form 10-K or any
      amendment to this Form 10-K. [x]
      Yes [
      ] No





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





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


[
      ] Yes
      [x] No





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





Number
      of
      limited liability company shares of the registrant outstanding on October 31,
      2006 is 98,122.





**Documents
      Incorporated by Reference**





None.















**Explanatory
      Note**





ICON
      Income Fund Nine, LLC is filing this Amendment No. 1 (the “Amendment”) to its
      Annual Report on Form 10-K for the year ended December 31, 2005, filed with
      the
      Securities and Exchange Commission on November 14, 2006 (the “Original Filing”)
      solely for the purposes of inserting a conformed signature that was
      inadvertently omitted from the Report of Independent Auditors included with
      the
      Consolidated Financial Statements. This revision had no effect on the financial
      statements previously supplied. This Amendment is limited in scope to the
      portion of the Original Filing set forth above and does not amend, update or
      change any other items or disclosures contained in the Original Filing. The
      Amendment continues to speak as of the date of the Original Filing, and does
      not
      reflect events occurring subsequent to the filing of such report or update
      or
      modify the disclosures therein in any way, other than as described
      above.

















The
      Members


ICON
      Income Fund Nine, LLC








**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**





We
      have
      audited the accompanying consolidated balance sheets of ICON Income Fund Nine,
      LLC (a Delaware limited liability company) and subsidiaries as of December
      31,
      2005 and 2004 and the related consolidated statements of operations, changes
      in
      members’ equity, and cash flows for each of the three years in the period ended
      December 31, 2005. These consolidated financial statements are the
      responsibility of the Company’s management. Our responsibility is to express an
      opinion on these consolidated financial statements based on our
      audits.





We
      conducted our audits in accordance with the standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audit to obtain reasonable assurance about whether the financial
      statements are free of material misstatement. The Company is not required to
      have, nor were we engaged to perform, an audit of its internal control over
      financial reporting. Our audit included consideration of internal control over
      financial reporting as a basis for designing audit procedures that are
      appropriate in the circumstances, but not for the purpose of expressing an
      opinion on the effectiveness of the Company’s internal control over financial
      reporting. Accordingly, we express no such opinion. An audit includes examining,
      on a test basis, evidence supporting the amounts and disclosures in the
      financial statements. An audit also includes assessing the accounting principles
      used and significant estimates made by management, as well as evaluating the
      overall financial statement presentation. We believe that our audits provide
      a
      reasonable basis for our opinion.





In
      our
      opinion, the consolidated financial statements referred to above present fairly,
      in all material respects, the financial position of ICON Income Fund Nine,
      LLC
      and subsidiaries as of December 31, 2005 and 2004, and the results of
      their operations and their cash flows for each of the three years in the period
      ended December 31, 2005, in conformity with accounting principles generally
      accepted in the United States of America.











/s/
      Hays & Company LLP


October
      31, 2006


New
      York,
      New York













**SIGNATURES**
 
 Pursuant
        to the requirements of Section 13 or 15(d) of the Securities Exchange Act
        of
        1934, the LLC has duly caused this report to be signed on its behalf by the
        undersigned, thereunto duly authorized.
 
 ICON
        Income Fund Nine, LLC File No. 000-50217 (Registrant) by its Manager, ICON
        Capital Corp.
 
 */s/
        Beaufort J.B. Clarke*
 Beaufort
        J.B. Clarke
 Chairman,
        Chief Executive Officer and Director
 (Principal
        Executive Officer)
 
 Pursuant
        to the requirements of the Securities Exchange Act of 1934, this report has
        been
        signed below by the following persons on behalf of the Registrant and in
        the
        capacity and on the dates indicated.
 
 ICON
        Capital Corp.
 Sole
        Manager of the Registrant
 
 *Date:
        December 1, 2006*
 
 */s/
        Beaufort J.B. Clarke*
 Beaufort
        J.B. Clarke
 Chairman,
        Chief Executive Officer and Director
 (Principal
        Executive Officer)
 
 *Date:
        December 1, 2006*
 
 */s/
        Paul B. Weiss*
 Paul
        B.
        Weiss
 President
        and Director
 
 *Date:
        December 1, 2006*
 
 */s/
        Thomas W. Martin*
 Thomas
        W.
        Martin
 Chief
        Operating Officer and Chief Financial Officer
 (Principal
        Financial and Accounting Officer)
 
 Supplemental
        Information to be furnished with reports filed pursuant to Section 15(d)
        of the
        Act by Registrants which have not registered securities pursuant to Section
        12
        of the Act.
 
 No
        annual
        report or proxy material has been sent to security holders. An annual report
        will be sent to the members and a copy will be forwarded to the Commission.