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


                                    FORM 10-Q



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

for the quarterly period ended                   June 30, 2004
                              --------------------------------------------------

     [ ]  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                               0-28136
                      ----------------------------------------------------------

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


 Delaware                                                         13-3723089
--------------------------------------------------------------------------------
(State or other jurisdiction of                                  (IRS Employer
incorporation or organization)                            Identification Number)


  100 Fifth Avenue, New York, New York                            10011-1505
--------------------------------------------------------------------------------
(Address of principal executive offices)                          (Zip code)


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



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

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

<PAGE>

PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

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

                      Condensed Consolidated Balance Sheets



                                              (unaudited)
                                                June 30,         December 31,
                                                  2004               2003
                                                  ----               ----


         Assets

Cash and cash equivalents                   $        54,765     $       44,339
                                            ---------------     --------------

Investment in finance leases
   Minimum rents receivable                         193,927            383,486
   Estimated unguaranteed residual values           463,659            649,909
   Unearned income                                   (5,858)            (9,700)
   Allowance for doubtful accounts                    -                (93,679)
                                            ----------------    --------------

                                                    651,728            930,016
                                            ---------------     --------------
Investment in operating leases
   Equipment at cost                             17,714,798         17,886,854
   Accumulated depreciation                      (8,668,859)        (8,049,110)
                                            ---------------    ---------------

                                                  9,045,939          9,837,744
                                            ---------------    ---------------

Investments in unconsolidated joint ventures        286,229            595,464
                                            ---------------    ---------------


Other assets, net                                    25,063            127,117
                                            ---------------     --------------

Total assets                                $    10,063,724     $   11,534,680
                                            ===============     ==============














                                                       (continued on next page)
<PAGE>

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

                Condensed Consolidated Balance Sheets - Continued




                                                  (unaudited)
                                                    June 30,      December 31,
                                                      2004            2003
                                                      ----            ----


         Liabilities and Partners' Equity

Notes payable - non-recourse                    $     9,230,215  $    9,043,249
Security deposits and deferred credits                  152,108         161,243
Accounts payable and accrued expenses                     6,151         242,988
Due to affiliates, net                                  344,935         513,757
Minority interest in consolidated joint venture          27,799          36,879
                                                ---------------  --------------

Total liabilities                                     9,761,208       9,998,116
                                                ---------------  --------------

Commitment and Contingencies

Partners' equity (deficiency)
   General Partner                                     (324,660)       (312,319)
   Limited Partners (377,758 units outstanding,
     $100 per unit original issue price)                627,176       1,848,883
                                                ---------------  --------------

Total partners' equity                                  302,516       1,536,564
                                                ---------------  --------------

Total liabilities and partners' equity          $    10,063,724  $   11,534,680
                                                ===============  ==============




















See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

                 Condensed Consolidated Statements of Operations

                                   (unaudited)


<TABLE>
<CAPTION>


                                                           For the Three Months          For the Six Months
                                                              Ended June 30,               Ended June 30,
                                                            2004         2003           2004           2003
                                                            ----         ----           ----           ----

<S>                                                     <C>          <C>            <C>            <C>
Revenues
   Rental income                                        $  231,988   $     319,804  $     463,975  $     608,497
   Finance income                                           10,062          11,023         20,129         22,018
   Net gain(loss) on sales of equipment                    119,346           -            119,346       (150,752)
   Loss from investments
     in unconsolidated joint ventures                      (48,260)         (6,295)       (44,896)       (28,787)
   Other income                                                  8          15,906          6,198        176,814
                                                        ----------   -------------  -------------   -----------

   Total revenues                                          313,144         340,438        564,752        627,790
                                                        ----------   -------------  -------------   ------------

Expenses
   Depreciation                                            357,502         357,503        715,005        715,005
   Interest                                                272,053         277,766        636,966        573,164
   General and administrative                               47,826          67,875         88,959        208,816
   Management fees - General Partner                        12,896          18,322         35,156         65,966
   Administrative expense reimbursements
     - General Partner                                       5,191           7,703         14,129         22,460
   Amortization of initial direct costs                       -               -               -              706
    Minority interest in consolidated joint venture         (4,045)         (4,148)        (9,079)        (8,403)
                                                       -----------   -------------   ------------  -------------

   Total expenses                                          691,423         725,021      1,481,136      1,577,714
                                                       -----------   -------------  -------------   ------------

Net loss                                              $   (378,279)  $    (384,583) $    (916,384) $    (949,924)
                                                      ============   =============  =============  =============

Net loss allocable to:
   Limited Partners                                   $   (374,496)  $    (380,737) $    (907,220) $    (940,425)
   General Partner                                          (3,783)         (3,846)        (9,164)        (9,499)
                                                      -------------  -------------  -------------  -------------

                                                      $   (378,279)  $    (384,583) $    (916,384) $    (949,924)
                                                      ============   =============  =============  =============

Weighted average number of limited
   partnership units outstanding                           377,758         377,758        377,758        377,822
                                                     =============   =============  =============   ============

Net loss per weighted average
   limited partnership unit                          $        (.99)  $     (1.01)   $       (2.40) $      (2.49)
                                                     =============   ============   =============   ===========



</TABLE>



See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

         Condensed Consolidated Statement of Changes in Partners' Equity

                     For the Six Months Ended June 30, 2004

                                   (unaudited)



<TABLE>
<CAPTION>

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

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

<S>                                    <C>          <C>          <C>               <C>             <C>
Balance at
   January 1, 2004                                               $     1,848,883   $    (312,319)  $     1,536,564

Cash distributions
  to partners                          $   .83      $   -              (314,487)         (3,177)         (317,664)

Net loss                                                                (907,220)         (9,164)         (916,384)
                                                                 ---------------   -------------   ---------------

Balance at
   June 30, 2004                                                 $       627,176   $    (324,660)  $       302,516
                                                                 ===============   =============   ===============



</TABLE>













See accompanying notes to condensed consolidated financial statements.
<PAGE>

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

                 Condensed Consolidated Statements of Cash Flows

                        For the Six Months Ended June 30,

                                   (unaudited)


<TABLE>
<CAPTION>


                                                                  2004              2003
                                                                  ----              ----

<S>                                                            <C>           <C>
Cash flows from operating activities:
   Net loss                                                    $ (916,384)   $    (949,924)
                                                               ----------    -------------
   Adjustments to reconcile net loss to net
     cash provided by operating activities:
       Rental income paid directly to lenders by lessees         (450,000)        (450,000)
       Interest expense on non-recourse financing
         paid directly to lenders by lessees                      636,966          527,363
       Amortization of initial direct costs and loan fees             -             46,507
       Loss from investments in unconsolidated
         joint ventures                                            44,896           28,787
       Depreciation                                               715,005          715,005
       Net (gain) loss on sales of equipment                     (119,346)         150,752
       Minority interest in consolidated joint venture             (9,079)          (8,403)
       Changes in operating assets and liabilities:
         Collection of principal - non-financed receivables       369,107          214,562
         Other assets, net                                         11,860           (5,288)
         Security deposits and deferred credits                    (9,135)         646,649
         Accounts payable and accrued expenses                    (52,691)         (19,585)
         Due to affiliates                                       (168,822)             176
                                                               ----------     -------------

           Total adjustments                                      968,761        1,846,525
                                                               ----------     ------------

       Net cash provided by operating activities                   52,377          896,601
                                                               ----------     ------------

Cash flows from investing activities:
   Proceeds from sales of equipment                                 5,000          244,346
   Distributions received from unconsolidated joint ventures      270,713          191,601
                                                              -----------     ------------

       Net cash provided by investing activities                  275,713          435,947
                                                              -----------     ------------

Cash flows from financing activities:
   Cash distributions to partners                                (317,664)        (632,780)
   Redemption of limited partnership units                            -             (1,374)
                                                              ------------    ------------

       Net cash used in financing activities                     (317,664)        (634,154)
                                                              ------------   -------------

Net increase in cash and cash equivalents                          10,426          698,394

Cash and cash equivalents at beginning of period                   44,339          203,739
                                                               ----------    -------------

Cash and cash equivalents at end of period                     $   54,765    $     902,133
                                                               ==========    =============

</TABLE>


                                                       (continued on next page)
<PAGE>

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

           Condensed Consolidated Statements of Cash Flows - Continued

                                   (unaudited)


Supplemental Disclosures of Cash Flow Information

     For the six  months  ended  June 30,  2004 and  2003,  non-cash  activities
included the following:




                                                             2004       2003
                                                             ----       ----

Principal and interest on direct finance
   receivables paid directly to lenders by lessees       $    -       $ 148,503
Rental income paid directly to lenders by lessees           450,000     450,000
Principal and interest on non-recourse
   financing paid directly to lenders by lessees           (450,000)   (598,503)
                                                         ----------   ---------

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


                                                              2004      2003
                                                              ----      -----

Interest accrued or paid directly to lenders by lessees  $  636,966   $ 527,363
Other interest paid                                            -         45,801
                                                         ----------   ---------

Total interest expense                                   $  636,966   $ 573,164
                                                         ==========   =========















See accompanying notes to condensed consolidated financial statements.

<PAGE>

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

              Notes to Condensed Consolidated Financial Statements

                                  June 30, 2004
                                   (unaudited)

1.   Basis of Presentation

     The condensed  consolidated financial statements of ICON Cash Flow Partners
L.P.  Six (the  "Partnership")  have  been  prepared  pursuant  to the rules and
regulations of the Securities  and Exchange  Commission  (the "SEC") and, in the
opinion  of  management,  include  all  adjustments  (consisting  only of normal
recurring  accruals)  necessary for a fair  statement of results for each period
shown.  Certain  information  and  footnote  disclosures  normally  included  in
consolidated   financial  statements  prepared  in  accordance  with  accounting
principles  generally  accepted  in the  United  States  of  America  have  been
condensed  or omitted  pursuant  to such SEC rules and  regulations.  Management
believes  that  the  disclosures  made  are  adequate  to make  the  information
presented not misleading. The results for the interim period are not necessarily
indicative  of the  results  for the full  year.  These  condensed  consolidated
financial  statements  should  be  read in  conjunction  with  the  consolidated
financial  statements and notes included in the Partnership's 2003 Annual Report
Form 10-K.  Certain 2003 amounts have been  reclassified  to conform to the 2004
presentation.

2.   Disposition Period

     The  Partnership's  reinvestment  period ended on November 11, 2000 and the
disposition  period  commenced  on November  12,  2000.  During the  disposition
period,  the Partnership has and will continue to distribute  substantially  all
distributable  cash from  operations  and  equipment  sales to the  partners and
continue the orderly termination of its operations and affairs.  The Partnership
will not  invest in any  additional  finance  or lease  transactions  during the
disposition period.

3.   Related Party Transactions

     Fees paid or  accrued  by the  Partnership  to the  General  Partner or its
affiliates for the six months ended June 30, 2004 and 2003, respectively, are as
follows:



                               2004              2003
                               ----              ----

Management fees            $     35,156      $    65,966   Charged to operations
Administrative expense
  reimbursements                 14,129           22,460   Charged to operations
                           ------------      -----------

Total                      $     49,285      $   88,426
                           ============      ==========

     At June 30,  2004 the  Partnership  had a net  payable of  $344,935  due to
affiliates.  Approximately $377,765 of payables relate to distributions received
from ICON/AIC  Trust ("AIC Trust") on behalf of two  affiliates,  ICON Cash Flow
Partners  L.P.  Seven  ("L.P.  Seven") and ICON Income Fund Eight A L.P.  ("Fund
Eight A"). The  Partnership  expects to satisfy this payable with future  rental
payments and sales  proceeds.  As of July 2004,  approximately  $170,000 of this
amount has already been paid.  Offsetting  these payables was a receivable  from
Fund Eight A of $36,406 for distributions  received from ICON/Boardman  Facility
LLC on behalf of the Partnership.

     The Partnership and its affiliates have formed seven joint ventures for the
purpose of acquiring  and  managing  various  assets.  The  Partnership  and its
affiliates have substantially identical investment objectives and participate on
the same terms and conditions (See Note 4 for additional information relating to
the joint ventures).
<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

4.   Consolidated Venture and Investments in Unconsolidated Joint Ventures

     The Partnership and affiliates have investments in seven ventures  involved
in acquiring and managing various assets.

Consolidated Venture

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

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

     In March 1995, the Partnership  and an affiliate,  ICON Cash Flow Partners,
L.P.,  Series E ("Series E"),  formed ICON Cash Flow Partners  L.L.C.  II ("ICON
Cash Flow LLC II"),  for the purpose of  acquiring  and  managing an aircraft on
lease to a U.S. based commercial airline.  The Partnership and Series E acquired
interests of 99% and 1%,  respectively,  in ICON Cash Flow LLC II. In 1997, upon
the scheduled  termination of the lease, the aircraft was remarketed to Aerovias
de Mexico, S.A. de C.V.  ("Aeromexico") under a new lease. This lease originally
was  scheduled to expire in November  2002,  but has since been  extended  twice
pursuant to the terms of  extension  agreements.  ICON Cash Flow LLC II acquired
the aircraft,  assuming  non-recourse  debt and utilizing cash received from the
Partnership and Series E. Profits,  losses, excess cash and disposition proceeds
of the joint venture are allocated  99% to the  Partnership  and 1% to Series E.
The Partnership's  consolidated financial statements include 100% of the assets,
liabilities,  revenues  and  expenses  of ICON  Cash  Flow  LLC II.  Series  E's
investment  in ICON  Cash  Flow LLC II is  reflected  as  minority  interest  in
consolidated joint venture on the Partnership's  consolidated balance sheets and
as  minority  interest  in  consolidated   joint  venture  on  its  consolidated
statements of  operations.  The  outstanding  balance of the  non-recourse  debt
secured by this aircraft was $9,230,215 at June 30, 2004.

Investments in Unconsolidated Joint Ventures

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

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

     In September  1994, the  Partnership  and an affiliate,  Series E, formed a
joint venture,  ICON Cash Flow Partners L.L.C.  ("ICON Cash Flow LLC"),  for the
purpose  of  acquiring  and  managing  an  aircraft  on  lease  to a U.S.  based
commercial  airline.  The Partnership and Series E acquired  interests of 1% and
99%,  respectively,  in  ICON  Cash  Flow  LLC.  In  1997,  upon  the  scheduled
termination of the lease,  the aircraft was remarketed to Aeromexico under a new
lease.  This lease  originally  was scheduled to expire in October 2002, but has
since been extended  twice pursuant to the terms of extension  agreements.  ICON
Cash Flow LLC acquired the aircraft,  assuming  non-recourse  debt and utilizing
cash received from the  Partnership and Series E. Profits,  losses,  excess cash
and  disposition  proceeds  of  the  joint  venture  are  allocated  1%  to  the
Partnership  and 99% to Series E. The  outstanding  balance of the  non-recourse
debt secured by this aircraft was $9,545,147 at June 30, 2004.
<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

     Information as to the unaudited results of operations of ICON Cash Flow LLC
for the six months ended June 30, 2004 and 2003 is summarized below:


                                    Six Months Ended      Six Months Ended
                                      June 30, 2004         June 30, 2003
                                      -------------         -------------


Net loss                            $       (970,982)     $      (970,367)
                                    =================     ===============

Partnership's share of net loss     $         (9,710)     $        (9,704)
                                    =================     ===============

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

     In March and September  1997, the Partnership  and three  affiliates,  ICON
Cash Flow  Partners,  L.P.,  Series D  ("Series  D"),  Series E and L.P.  Seven,
contributed and assigned equipment leases,  finance receivables and residuals to
ICON Receivables  1997-A LLC ("1997-A") for the purpose of securitizing the cash
flow  collections  from  a  portfolio  of  leases.  As of  June  30,  2004,  the
Partnership,  Series D, Series E and L.P. Seven own 31.03%,  17.81%,  31.19% and
19.97% interests, respectively, in 1997-A.

     Information as to the unaudited results of operations of 1997-A for the six
months ended June 30, 2004 and 2003 is summarized below:


                                           Six Months Ended     Six Months Ended
                                             June 30, 2004        June 30, 2003
                                             -------------        --------------

Net income (loss)                          $         37,436     $       (39,975)
                                           ===============      ===============

Partnership's share of net income (loss)   $         11,618     $       (12,406)
                                           ================     ===============

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

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

     Information as to the unaudited results of operations of 1997-B for the six
months ended June 30, 2004 and 2003 is summarized below:

                                          Six Months Ended      Six Months Ended
                                           June 30, 2004         June 30, 2003
                                           -------------         --------------

Net loss                                 $       (585,497)      $      (203,652)
                                         ================       ===============

Partnership's share of net loss          $        (48,772)      $       (16,964)
                                         ================       ===============

Distributions                            $        206,128       $         -
                                         ================       ===============

Partnership's share of distributions     $         17,170       $         -
                                         ================       ================

<PAGE>


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

        Notes to Condensed Consolidated Financial Statements - Continued

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

     In December  1998, the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), L.P. Seven and ICON Income Fund Eight A
L.P. ("Fund Eight A"),  formed ICON/ Boardman  Facility LLC ("ICON BF"), for the
purpose of acquiring a lease for a coal handling  facility with Portland General
Electric,  a utility company.  The purchase price totaled  $27,421,810,  and was
funded with cash and non-recourse debt. The remaining  venturers' shares in ICON
BF at June 30, 2004 were .5025%,  .5025%, and 98.995% for the Partnership,  L.P.
Seven, and Fund Eight A,  respectively.  The  non-recourse  debt associated with
this  equipment  was  refinanced  on May 6,  2004 at an  interest  rate of 3.65%
maturing on January 23,  2010.  The  outstanding  balance of the debt secured by
this equipment at June 30, 2004 was $11,255,873.  The lender of the non-recourse
debt is assigned the rental payments.

     The Partnership is currently in negotiations with Portland General Electric
("PGE")  regarding the possibility of PGE purchasing the coal handling  facility
from the Partnership, either at the end of the current lease term, or at the end
of the extension term in January 2010.

     Information  as to the  unaudited  results of operations of ICON BF for the
six months ended June 30, 2004 and 2003 is summarized below:


                                       Six Months Ended       Six Months Ended
                                        June 30, 2004          June 30, 2003
                                        -------------          -------------

Net income                            $        740,912       $       701,622
                                      ================       ===============

Partnership's share of net income     $          3,723       $         3,526
                                      ================       ===============

Distributions                         $      7,245,027       $         -
                                      ================       ===============

Partnership's share of distributions  $         36,406       $         -
                                      ================       ===============

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

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

     On December 28, 2001, AIC Trust sold its remaining  leases,  subject to the
related debt, in exchange for a note receivable of (Pound)2,575,000  ($3,744,822
converted  at the  exchange  rate at December  31, 2001) which is payable in six
installments  through  June  2004.  At  June  30,  2004,  the  remaining  amount
receivable was (Pound)375,000  ($679,718  converted at the exchange rate at June
30, 2004), as AIC Trust collected  (Pound)375,000 in the first quarter.  In July
of 2004, the final installment on the note was collected.

     Information as to the unaudited  results of operations of AIC Trust for the
six months ended June 30, 2004 and 2003 is summarized below:


                                     Six Months Ended     Six Months Ended
                                       June 30, 2004        June 30, 2003
                                       -------------        --------------

Net income                           $          7,700     $        21,313
                                     ================     ===============

Partnership's share of net income    $          1,964     $         5,436
                                     ================     ===============

Distributions                        $        683,603     $       722,005
                                     ================     ===============

Partnership's share of distributions $        174,387     $       184,183
                                     ================     ===============

<PAGE>

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

        Notes to Condensed Consolidated Financial Statements - Continued

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

     In December 2000, the Partnership and three  affiliates,  L.P. Seven,  Fund
Eight A and ICON Income Fund Eight B L.P. ("Fund Eight B"), formed ICON Cheyenne
LLC ("ICON  Cheyenne") for the purpose of acquiring a portfolio of leases for an
aggregate purchase price of $29,705,716. The purchase price consisted of cash of
$11,401,151  and  the  assumption  of  non-recourse  debt  of  $18,304,565.  The
non-recourse debt is structured so as to be amortized with rentals due under the
leases.  The  leases  expire  on  various  dates  through  September  2006.  The
Partnership,  L.P. Seven, Fund Eight A and Fund Eight B have ownership interests
of 1%, 10.31%, 1% and 87.69%,  respectively,  in ICON Cheyenne.  The outstanding
balance of the non-recourse  debt secured by these assets, at June 30, 2004, was
$727,584.

     Information as to the unaudited  results of operations of ICON Cheyenne for
the six months ended June 30, 2004 and 2003 is summarized below:


                                           Six Months Ended     Six Months Ended
                                             June 30, 2004        June 30, 2003
                                             -------------        -------------

Net (loss) income                          $       (371,961)    $       132,537
                                           ================     ===============

Partnership's share of net (loss) income   $         (3,719)    $         1,325
                                           =================    ===============

Distributions                              $      4,275,001     $       741,759
                                           ================     ================

Partnership's share of distributions       $         42,750     $         7,418
                                           ================     ================

<PAGE>


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

                                  June 30, 2004

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

     Forward-Looking  Information - The following discussion and analysis should
be read in conjunction with the audited financial  statements and notes included
in the Partnership's annual report on Form 10-K dated December 31, 2003. Certain
statements within this document may constitute forward-looking statements within
the  meaning of the  Private  Securities  Litigation  Reform Act of 1995.  These
statements are identified by words such as "anticipate,"  "believe," "estimate,"
"expects,"  "intend,"  "predict"  or  "project"  and  similar  expressions.  The
Partnership  believes that the  expectations  reflected in such  forward-looking
statements  are  based  on  reasonable  assumptions.  Any  such  forward-looking
statements are subject to risks and uncertainties  and the Partnership's  future
results of operations could differ materially from historical results or current
expectations.  Some of these risks are  discussed in this  report,  and include,
without  limitation,  fluctuations  in oil and gas  prices;  changes  in capital
spending by customers in the airline  industry;  changing  customer  demands for
aircraft; acts of terrorism;  unsettled political conditions,  war, civil unrest
and governmental actions;  foreign currency fluctuations;  and environmental and
labor laws. The Partnership's  actual results could differ materially from those
anticipated by such forward-looking  statements due to a number of factors, some
of which may be beyond the Partnership's control, including, without limitation:

o    changes in our industry, interest rates or the general economy;

o    the degree and nature of our competition;

o    availability of qualified personnel;

o    cash flows from  operating  activities  may be less than the  Partnership's
     current level of expenses;

o    the financial condition of lessees; and

o    lessee defaults.

a.   Overview

     The Partnership is an equipment leasing business formed on July 8, 1993 and
which began active operations on November 12, 1993. The Partnership is primarily
engaged  in  the  business  of  acquiring   equipment  subject  to  leases.  The
Partnership  is currently in the process of selling its remaining  assets in the
ordinary course of business,  a time frame we call the "disposition  period". We
have not reinvested any of the Partnership's funds during the current period.

<PAGE>

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

                                  June 30, 2004

     The Partnership's  current equipment  portfolio,  which is held directly or
through investments in joint ventures with affiliates, consists primarily of:

o    A 1%  interest in ICON  Cheyenne  LLC, a  portfolio  consisting  of various
     equipment  including over the road rolling stock,  manufacturing  equipment
     and  materials  handling  equipment.   The  original  transaction  involved
     acquiring  from  Cheyenne  Leasing  Company a portfolio of 119 leases for a
     purchase  price of  $29,705,716.  The  purchase  price  consisted of a cash
     contribution  of  $11,401,151  and the assumption of  non-recourse  debt of
     $18,304,565.  Of the original 119 leases,  30 remain active with expiration
     dates ranging between January of 2005 and October of 2006.

o    A 25% interest in certain  equipment used in connection with the production
     of sodium  chlorate,  on lease to EKA  Chemicals,  Inc.  The  Partnership's
     initial cash  contribution  was $1,402,960,  representing  25% of the total
     contribution,  and the assumption of $526,499 in non-recourse debt. A lease
     renewal was executed on February 2, 2001,  extending the  expiration of the
     lease to July 2006, at which time title to the  equipment  will pass to the
     lessee.

o    A .5025% interest in a coal handling  facility on lease to Portland General
     Electric. The purchase price of the equipment was $27,421,810, of which the
     equity  contribution  was  $15,193,097,  and assumed  non-recourse  debt of
     $12,228,713.  The lease has been extended and is currently set to expire on
     January  23,  2005,  at which  time the  lessee has the option to renew for
     another  15 years.  The  Partnership  is  currently  in  negotiations  with
     Portland General  Electric about PGE possibly  purchasing the coal handling
     facility from the Partnership, either at the end of the current lease term,
     or at the end of the extension term in January 2010.

o    A 99% interest in one  McDonnell  Douglas MD-83  aircraft  subject to lease
     with  Aerovias de Mexico,  S.A. de C.V.  ("Aeromexico")  with the base term
     expiring  in  January,  2005.  The  purchase  price  for the  aircraft  was
     $18,878,699  consisting of the Partnership's  cash investment of $3,055,000
     and the  assumption of $15,823,699 in  non-recourse  debt.

     Substantially all of our recurring  operating cash flows are generated from
the operations of the single-investor leases in the Partnership's  portfolio. On
a monthly basis, we deduct the expenses  related to the recurring  operations of
the portfolio  from such  revenues and assess the amount of the  remaining  cash
flows  that will be  required  to fund  known  re-leasing  costs  and  equipment
management costs. Any residual operating cash flows are considered available for
distribution  to the  investors  and are paid monthly (up until the  liquidation
period).

Industry Factors

     Our results continue to be impacted by a number of factors  influencing the
equipment leasing industry.

     Further Deterioration of the Air Travel Industry.

     The aircraft  leasing  industry is currently  experiencing  a recession and
this has resulted in depressed sales prices for assets such as the Partnership's
interest in the Aeromexico  aircraft.  It does not appear that the industry will
recover  significantly  in the very near future,  and the value of this aircraft
may be adversely impacted.

<PAGE>

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

                                  June 30, 2004

     Inability to Remarket Assets.

     If  current  lessees  choose  not to renew  their  leases or  purchase  the
equipment at lease expiry,  the Partnership will need to remarket the equipment.
There is no  assurance  that the  Partnership  will be able to  locate a willing
buyer or lessee, or if one is located, that the buyer or lessee will pay a price
for the asset at least equal to the carrying value.

     The MD-83 aircraft on lease to Aeromexico are subject to non-recourse  debt
with FINOVA,  bearing interest at 11.83% annually.  Given the current market for
aircraft,  the rent the lessee pays does not cover the loan payments,  resulting
in  negative  principal  amortization.  The net  effect  is  that  it is  highly
unlikely,  given the debt and aircraft market, that the Partnership will ever be
in position to realize  residual  proceeds on these aircraft.  Accordingly,  the
Partnership is currently  exploring the possibility of selling the aircraft back
to FINOVA for the non-recourse debt balance.

b.   Results of Operations for the Three Months ended June 30, 2004 and 2003

     Revenues

     Revenues  for the three months  ended June 30, 2004 ("2004  Quarter")  were
$313,144,  representing  a decrease of $27,294 or 8% from the three months ended
June 30, 2003.  ("2003 Quarter").  The decrease in revenues  resulted  primarily
from a decrease in rental  income.  Rental income  decreased by $87,816,  in the
2004 Quarter,  primarily due to the expiration of the National  Steel  operating
lease in the fourth  quarter of 2003. In addition,  losses from  investments  in
unconsolidated joint ventures increased $41,965 to a loss of $48,260.  This loss
is driven mostly by its investment in ICON  Receivables  1997-B LLC  ("1997-B").
1997-B  incurred  a loss  of  $793,111  for  the  2004  Quarter,  of  which  the
Partnership's  interest is 8.33% or $66,066.  Other  income  also  decreased  by
$15,898 due to loss  recoveries  received on the Raymond Access Limited lease in
the 2003 Quarter.  These  decreases were partially  offset by an increase in net
gain on sales of equipment of  $119,346.  This  increase in net gain on sales of
equipment resulted from recognition of additional gain of approximately $185,000
on sale of equipment that was leased to National  Broadcasting Corp. This amount
was reserved to pay sales tax, however no tax was applicable to the transaction.

Expenses of the Partnership

     Expenses  for the 2004 Quarter were  $691,423,  representing  a decrease of
$33,598 or 4.6% from the 2003  Quarter.  This decrease in expenses was primarily
due to a  decrease  in  general  and  administrative  expenses  of  $20,049  due
partially to a decrease in  professional  fees resulting from a reduction in the
level  of the  Partnership's  activities.  Management  fees  and  administrative
expense  reimbursements - General Partner also decreased,  by $5,426 and $2,512,
respectively,  as a  result  of  the  reduction  in  the  average  size  of  the
Partnership's lease portfolio.

     Net  Income/Loss of the  Partnership

     As a result of the  foregoing  factors,  net loss for the 2004  Quarter and
2003 Quarter was $378,279 and $384,583,  respectively. The net loss per weighted
average  limited  partnership  unit was $.99 and $1.01 for the 2004  Quarter and
2003 Quarter, respectively.

<PAGE>

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

                                  June 30, 2004

c.   Results of Operations for the Six Months Ended June 30, 2004 and 2003

Revenues

     Revenues  for the six  months  ended June 30,  2004  ("2004  Period")  were
$564,752,  representing  a decrease of $63,038 or 10% from the six months  ended
June 30, 2003 ("2003 Period").  The decrease in revenues resulted primarily from
a decrease in rental income.  Rental income  decreased by $144,522,  in the 2004
Period, primarily due to the expiration of the National Steel operating lease in
the  fourth   quarter  of  2003.  In  addition,   losses  from   investments  in
unconsolidated joint ventures increased $16,109 to a loss of $44,896.  This loss
is driven mostly by its investment in ICON  Receivables  1997-B LLC  ("1997-B").
1997-B  incurred  a  loss  of  $585,497  for  the  2004  Period,  of  which  the
Partnership's  interest is 8.33% or $48,772.  Other  income  also  decreased  by
$170,616 due to a residual notes obligation  adjustment in the 2003 Period which
did not occur in the 2004 Period.  These  decreases were partially  offset by an
increase in net gain  (loss) on sales of  equipment  of $270,098  from a loss of
$150,752 to a gain of $119,346.

Expenses of the Partnership

     Expenses for the 2004 Period were  $1,481,136,  representing  a decrease of
$96,578 or 6.1% from the 2003 Period.  This  decrease in expenses was  primarily
due to a  decrease  in general  and  administrative  expenses  of  $119,857  due
principally to a decrease in professional fees resulting from a reduction in the
level  of the  Partnership's  activities.  Management  fees  and  administrative
expense reimbursements - General Partner also decreased,  by $30,810 and $8,331,
respectively,  as a  result  of  the  reduction  in  the  average  size  of  the
Partnership's  lease  portfolio.  Offsetting  these decreases was an increase in
interest expense of $63,802. Interest expense increased due to reconciliation of
the  non-recourse  note payable debt for accrued  interest  associated  with the
Aeromexico lease.

Net Income/Loss of the Partnership

     As a result of the foregoing factors, net loss for the 2004 Period and 2003
Period  was  $916,384  and  $949,924,  respectively.  The net loss per  weighted
average  limited  partnership  unit was $2.40 and $2.49 for the 2004  Period and
2003 Period, respectively.

d.   Liquidity and Capital Resources

     Cash Requirements

     The  Partnership  has  sufficient   funds  necessary  to  maintain  current
operations.  However,  in the event  that cash flow is  insufficient  to pay the
Partnership's current level of expenses, the Partnership may be required to sell
assets prior to maturity or borrow against future cash flows.

     Operations

     The Partnership's primary sources of liquidity for the 2004 Period and 2003
Period was net cash  provided by operating  activities  of $52,377 and $896,601,
respectively,  and distributions from unconsolidated  joint ventures of $270,713
and  $191,601,  respectively.  In the 2003  Period  there were also  proceeds of
$244,346 from sales of equipment.

     Financings  and  Recourse  Borrowings

     The Partnership  has not made any recourse  borrowings and does not rely on
financing to meet its current cash needs.

<PAGE>

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

                                  June 30, 2004

Distributions

     Cash  distributions to partners for the 2004 Period and 2003 Period totaled
$317,664 and $632,780,  respectively. Such distributions are treated as a return
of capital, as the Partnership recorded losses for both periods. The Partnership
has not made any cash  distributions  in the second quarter and has no immediate
plan to make any  distributions  until the Partnership has fulfilled its current
obligations to affiliates.

Capital Resources

     As of June 30, 2004, the Partnership is unaware of any specific need, apart
from those  obligations to affiliates,  requiring capital resources to be funded
by the Partnership.

Uncertainties

     As of June 30,  2004,  except as noted  above in the  Overview  section and
listed  below in the Risk  Factors  section,  and to the best of our  knowledge,
there were no known  trends or  demands,  commitments,  events or  uncertainties
which are likely to have a material effect on liquidity.

Risk Factors

     Set forth below and elsewhere in this report and in other documents we file
with the Securities and Exchange  Commission  are risks and  uncertainties  that
could  cause  our  actual  results  to  differ   materially   from  the  results
contemplated  by the  forward-looking  statements  contained  in this report and
other periodic statements we make, including but not limited to, the following:

o    The depressed  value for aircraft has  adversely  affected the value of the
     Partnership's MD-83s on lease to Aeromexico.  The current carrying value of
     the aircraft is less than the outstanding balance of the non-recourse debt.
     Accordingly,  the Partnership is in discussions with the lender  concerning
     selling both aircraft to the lender for the outstanding debt balance.

e.  Inflation and Interest Rates

     Overall, we do not believe that inflation has had a material adverse impact
on our business or operating results during the period presented. We cannot give
assurance,  however,  that our business will not be affected by inflation in the
future.


<PAGE>

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

                                  June 30, 2004

Item 3.   Qualitative and Quantitative Disclosures About Market Risk

     The  Partnership is exposed to certain market risks,  primarily  changes in
interest  rates  and  the  demand  for  equipment  and  residuals  owned  by the
Partnership and its investors.

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

     The  Partnership  attempts to manage its exposure to equipment and residual
risk by monitoring  the market and  maximizing  re-marketing  proceeds  received
through re-lease or sale of equipment.

Item 4.   Controls and Procedures

     The Partnership  carried out an evaluation,  under the supervision and with
the  participation  of management of ICON Capital Corp.,  the General Partner of
the  Partnership,  including  the  Chief  Executive  Officer  and the  Principal
Financial  and  Accounting  Officer,  of the  effectiveness  of the  design  and
operation of the Partnership's  disclosure controls and procedures as of the end
of the period covered by this report pursuant to the Securities  Exchange Act of
1934. Based upon the evaluation,  the Chief Executive  Officer and the Principal
Financial and Accounting  Officer  concluded that the  Partnership's  disclosure
controls and procedures were effective.

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

<PAGE>

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

PART II - OTHER INFORMATION
---------------------------


Item 1 - Legal Proceedings
--------------------------

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

Item 6 - Exhibits and Reports on Form 8-K
-----------------------------------------

(a) Exhibits

32.1 Certification of Chairman and Chief Executive Officer

32.2 Certification  of Executive  Vice  President  and  Principal  Financial and
     Accounting Officer.

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

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

(b)  Reports on Form 8-K - None

<PAGE>

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



                                   SIGNATURES



     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                 ICON Cash Flow Partners L.P. Six
                                 By its General Partner,
                                 ICON Capital Corp.



        August 16, 2004          /s/ Thomas W. Martin
 -------------------------       -----------------------------------
              Date               Thomas W. Martin
                                 Executive Vice President
                                 (Principal Financial and Accounting Officer of
                                 the General Partner of the Partnership)

<PAGE>

Exhibit 32.1

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

                              Certifications - 10-Q
                              ---------------------

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

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

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

3.   Based on my knowledge,  the condensed consolidated financial statements and
     other  financial  information  included in this  quarterly  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 quarterly report;

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

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

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

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

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

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

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

Dated:  August 16, 2004

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

<PAGE>

Exhibit 32.2

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

                              Certifications - 10-Q
                              ----------------------

I, Thomas W. Martin, certify that:

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

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

3.   Based on my knowledge,  the condensed consolidated financial statements and
     other  financial  information  included in this  quarterly  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 quarterly report;

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

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

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

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

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

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

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

Dated:  August 16, 2004

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

<PAGE>

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

                                  June 30, 2004

Exhibit 32.1

     I,  Beaufort  J.B.  Clarke,  Chairman and Chief  Executive  Officer of ICON
Capital  Corp.,  the sole General  Partner of ICON Cash Flow  Partners L.P. Six,
certify,  pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002 (18 U.S.C.
1350), that, to the best of my knowledge and belief:

(1)  the  Quarterly  Report on Form 10-Q for the period ended June 30, 2004 (the
     "Periodic  Report") which this statement  accompanies,  fully complies with
     the  requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
     of 1934 (15 U.S.C. 78m); and

(2)  the information  contained in the Periodic Report fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Cash Flow Partners L.P. Six.

Dated: August 16, 2004



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

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

                                  June 30, 2004

Exhibit 32.2

     I, Thomas W. Martin,  Executive  Vice  President  (Principal  Financial and
Accounting Officer) of ICON Capital Corp., the sole General Partner of ICON Cash
Flow Partners L.P. Six, certify,  pursuant to Section 906 of the  Sarbanes-Oxley
Act of 2002 (18 U.S.C. 1350), that, to the best of my knowledge and belief:

(1)  the  Quarterly  Report on Form 10-Q for the period ended June 30, 2004 (the
     "Periodic  Report") which this statement  accompanies,  fully complies with
     the  requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
     of 1934 (15 U.S.C. 78m); and

(2)  the information  contained in the Periodic Report fairly  presents,  in all
     material  respects,  the  financial  condition and results of operations of
     ICON Cash Flow Partners L.P. Six.

Dated:  August 16, 2004



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