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 period ended                          March 31, 1999
                     -----------------------------------------------------------

[ ] 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                         333-54011
                       ---------------------------------------------------------

                          ICON Income Fund Eight A L.P.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


         Delaware                                                13-4006824
--------------------------------------------------------------------------------
(State or other jurisdiction of                                (IRS Employer
incorporation or organization)                            Identification Number)


              600 Mamaroneck Avenue, Harrison, New York 10528-1632
--------------------------------------------------------------------------------
(Address of principal executive offices)                              (Zip code)


                                 (914) 698-0600
--------------------------------------------------------------------------------
               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


<PAGE>


PART I  - FINANCIAL INFORMATION
Item 1.  Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                           Consolidated Balance Sheets

                                   (unaudited)
<TABLE>

                                                           March 31,      December 31,
                                                             1999             1998

          Assets

<S>                                                      <C>             <C>         
Cash .................................................   $  1,444,422    $  2,283,067
                                                         ------------    ------------

Investment in finance leases
   Minimum rents receivable ..........................     69,552,652      42,719,705
   Estimated unguaranteed residual values ............     39,738,145      14,931,068
   Initial direct costs ..............................      2,523,798       1,413,816
   Unearned income ...................................    (30,370,655)    (14,262,735)
                                                         ------------    ------------

                                                           81,443,940      44,801,854
                                                         ------------    ------------
Other assets .........................................         60,882          44,658
                                                         ------------    ------------

Total assets .........................................   $ 82,949,244    $ 47,129,579
                                                         ============    ============

          Liabilities and Partners' Equity

Notes payable - non-recourse .........................   $ 48,937,945    $ 28,758,019
Note payable - recourse ..............................           --         5,000,000
Accounts payable-equipment ...........................      8,119,903            --
Accounts payable - General Partner and affiliates, net      2,981,856       1,232,922
Security deposits, deferred credits and other payables         83,296         172,918
Minority interest in consolidated joint venture ......        108,510         170,880
                                                         ------------    ------------

                                                           60,231,510      35,334,739
                                                         ------------    ------------
Commitments and Contingencies

Partners' equity (deficiency)
   General Partner ...................................         (3,507)            618
   Limited partners (267,628.09 and 136,786.33
     units outstanding, $100 per unit original
     issue price in 1999 and 1998, respectively) .....     22,721,241      11,794,222
                                                         ------------    ------------

     Total partners' equity ..........................     22,717,734      11,794,840
                                                         ------------    ------------

Total liabilities and partners' equity ...............   $ 82,949,244    $ 47,129,579
                                                         ============    ============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Operations

                    For the Three Months Ended March 31, 1999

                                   (unaudited)

Revenues

   Finance income ........................................   $900,192
   Interest income and other .............................     28,501
                                                             --------

   Total revenues ........................................    928,693
                                                             --------
Expenses

   Interest ..............................................    493,787
   Management fees - General Partner .....................    264,378
   Administrative expense
     reimbursements - General Partner ....................     93,031
   Amortization of initial direct costs ..................     54,724
   General and administrative ............................     11,082
   Minority interest expense in consolidated joint venture      5,824
                                                             --------

   Total expenses ........................................    922,826
                                                             --------
Net income ...............................................   $  5,867
                                                             ========

Net income allocable to:
   Limited partners ......................................   $  5,808
   General Partner .......................................         59
                                                             --------

                                                             $  5,867
                                                             ========
Weighted average number of limited
   partnership units outstanding .........................    202,420
                                                             ========
Net income per weighted average
   limited partnership unit ..............................   $    .03
                                                             ========






See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Consolidated Statements of Changes in Partners' Equity

                  For the Three Months Ended March 31, 1999 and
             for the Period from July 9, 1997 (date of inception) to
                                December 31, 1998

                                   (unaudited)
<TABLE>

                                   Limited Partner Distributions

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

<S>                                   <C>           <C>                <C>        <C>       <C>     
Initial Partners'
   capital contribution
   May 6, 1998                                                     $     1,000  $1,000  $     2,000

Refund of initial
   limited partners'
   capital contribution                                                 (1,000)   -          (1,000)

Proceeds from issuance
   of limited partnership
   units (136,786.33 units)                                         13,678,633    -      13,678,633

Sales and
   offering expenses                                                (1,846,616)   -      (1,846,616)

Cash distributions
   to partners                        $   .40       $   .28            (64,728)   (654)     (65,382)

Net income                                                              26,933     272       27,205
                                                                   -----------  ------  -----------

Balance at
   December 31, 1998                                                11,794,222     618   11,794,840

Proceeds from issuance
   of limited partnership
   units (130,841.76 units)                                         13,084,176    -      13,084,176

Sales and
   offering expenses                                                (1,748,736)   -      (1,748,736)

Cash distributions
   to partners                        $  2.02       $   .03           (414,229) (4,184)    (418,413)

Net income                                                               5,808      59        5,867
                                                                   -----------  ------  -----------

Balance at
   March 31, 1999                                                  $22,721,241 $(3,507) $22,717,734
                                                                   =========== =======  ===========
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Cash Flows

                    For the Three Months Ended March 31, 1999

                                   (unaudited)

<TABLE>

Cash flows from operating activities:
<S>                                                                                <C>         
   Net income ..................................................................   $      5,867
                                                                                   ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Finance income portion of receivables paid directly
        to lenders by lessees ..................................................       (535,885)
      Interest expense on non-recourse financing paid
        directly by lessees ....................................................        425,037
      Amortization of initial direct costs .....................................         54,724
      Change in operating  assets and liabilities:
         Collection of principal  - non-financed receivables ...................       (184,349)
         Other assets ..........................................................        (16,224)
         Security deposits, deferred credits and other payables ................        (89,622)
         Accounts payable to General Partner and affiliates, net ...............      1,748,934
         Minority interest in consolidated joint venture .......................        (62,370)
                                                                                   ------------

           Total adjustments ...................................................      1,340,245
                                                                                   ------------
        Net cash provided by operating activities ..............................      1,346,112
                                                                                   ------------

Cash flows from investing activities:
   Equipment and receivables purchased .........................................    (11,483,308)
   Initial direct costs ........................................................     (1,164,706)
                                                                                   ------------
         Net cash used in investing activities .................................    (12,648,014)
                                                                                   ------------

Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses .............     11,335,440
   Net proceeds received from non-recourse borrowings ..........................      4,546,230
   Payments on recourse debt ...................................................     (5,000,000)
   Cash distributions to partners ..............................................       (418,413)
                                                                                   ------------

         Net cash provided by financing activities .............................     10,463,257
                                                                                   ------------

Net decrease in cash ...........................................................       (838,645)

Cash at beginning of period ....................................................      2,283,067
                                                                                   ------------
Cash at end of period ..........................................................   $  1,444,422
                                                                                   ============
</TABLE>

See accompanying notes to consolidated financial statements.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                Consolidated Statement of Cash Flows (Continued)

Supplemental Disclosure of Cash Flow Information

      For the three months ended March 31, 1999,  non-cash  activities  included
the following:

Fair value of equipment and receivables
   purchased for debt and payables ....   $(27,340,236)
Non-recourse notes payable assumed in
   purchase price .....................     19,220,334
Accounts payable - equipment ..........      8,119,903

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............      7,279,005
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................     (7,279,005)
                                           -----------
                                           $       --
                                           ===========

      Interest expense of $493,787 consisted of interest expense on non-recourse
financing  paid  directly to lenders by lessees of $425,037  and interest on the
recourse note payable of $68,750.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                   Notes to Consolidated Financial Statements

                                 March 31, 1999

                                   (unaudited)
1.    Basis of Presentation

      The  consolidated  financial  statements  of ICON Income Fund Eight A L.P.
(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 income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial  statements  prepared in accordance with generally accepted accounting
principles  have  been  condensed  or  omitted  pursuant  to such SEC  rules and
regulations.  Management believes that the disclosures made are adequate to make
the information  represented not misleading.  The results for the interim period
are  not  necessarily  indicative  of the  results  for  the  full  year.  These
consolidated  financial  statements  should  be read  in  conjunction  with  the
consolidated  financial  statements and notes included in the Partnership's 1998
Annual Report on Form 10-K. The  Partnership  commenced  business  operations on
October  14,  1998 and as a  result  a  comparative  consolidated  statement  of
operations  and a  comparative  consolidated  statement  of cash  flows  are not
presented.

2.    Related Party Transactions

      Fees and other expenses paid or accrued by the  Partnership to the General
Partner or its  affiliates  for the three  months  ended  March 31, 1999 were as
follows:

Underwriting commissions        $      261,684            Charged to Equity
Organization and offering              440,318            Charged to Equity
Acquisition fees                     1,164,706            Capitalized
Management fees                        264,378            Charged to Operations
Administrative expense
  reimbursements                        93,031            Charged to Operations
                                --------------
Total                           $    2,224,117
                                ==============

      The Partnership  and affiliates  formed a joint venture for the purpose of
acquiring and managing  various assets.  (See Note 3 for additional  information
relating to the joint ventures.)

3.    Investments in Joint Ventures

     The Partnership and affiliates formed the joint venture discussed below for
the purpose of acquiring and managing various assets.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding  L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with Portland
General Electric.  The purchase price totaled  $27,421,810,  and was funded with
cash and  non-recourse  debt assumed in the  purchase  price.  The  Partnership,
Series C, L.P. Six and L.P. Seven



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

received  a 98.5%,  .5%,  .5% and .5%  interest,  respectively,  in ICON BF. The
Partnership's financial statements include 100% of the assets and liabilities of
ICON BF. Series C, L.P. Six and L.P.  Seven's  investments  in ICON BF have been
reflected as  "minority  interests in joint  venture."  Simultaneously  with the
acquisition of the Portland  General Electric lease by ICON BF, a portion of the
rent  receivable  in excess of the senior debt payments was acquired by L.P. Six
from ICON BF for $3,801,108. No gain or loss was recognized on this transaction.

     On March 30, 1999,  ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

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

     The  Partnership,  was  formed  on  July  9,  1997  as a  Delaware  limited
partnership.  The Partnership's maximum offering is $75,000,000. The Partnership
commenced  business  operations on its initial  closing date,  October 14, 1998,
with  the  admission  of  12,000  limited  partnership  units  at $100  per unit
representing  $1,200,000 of capital contributions.  Between October 15, 1998 and
December 31, 1998,  124,786.33 units were admitted  representing  $12,478,633 of
capital  contributions.  Between January 1, 1999 and March 31, 1999,  130,841.76
additional units were admitted representing  $13,084,176 of capital contribution
bringing the total admission to 267,628.09 units totaling $26,762,809 in capital
contributions.

Results of Operations for the Three Months Ended March 31, 1999

     For the  three  months  ended  March  31,  1999 the  Partnership  leased or
financed additional equipment with an initial cost of $38,823,545.  The weighted
average initial  transaction term for such  acquisitions was 46 months. At March
31, 1999, the weighted average  remaining  transaction term of the portfolio was
51 months.

     Revenues for the three months ended March 31, 1999 were $928,693.  Expenses
for the three  months  ended  March 31, 1999 were  $922,826.  Net income for the
three  months  ended  March 31,  1999 was  $5,867.  The net income per  weighted
average limited partnership unit outstanding was $.03.

Liquidity and Capital Resources

     The Partnership's primary sources of funds for the three months ended March
31, 1999 were capital  contributions,  net of offering expenses, of $11,335,440,
net cash provided by operations  of  $1,346,112  and net proceeds  received from
non-recourse borrowings of $4,546,230. These funds along with borrowings assumed
on equipment  purchases of  $27,340,236  were used to purchase or finance leases
costing $38,823,545, to make payments on borrowings and fund cash distributions.
The  Partnership  intends  to  continue  to  purchase  equipment  and fund  cash
distributions  utilizing funds from capital contributions,  cash from operations
and additional borrowings.

     The Partnership  and an affiliate,  L.P. Seven entered into a joint line of
credit  agreement (the  "Facility")  with a lender in December 1998. The maximum
amount  available  under the Facility is $5,000,000.  The Facility is secured by
eligible  receivables and residuals and bears interest at the rate of Prime plus
one half percent.  At March 31, 1999 the  Partnership  and L.P. Seven had $0 and
$3,000,000, respectively, outstanding under the Facility.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding  L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with Portland
General Electric.  The purchase price totaled  $27,421,810,  and was funded with
cash and  non-recourse  debt assumed in the  purchase  price.  The  Partnership,
Series C, L.P. Six and L.P. Seven  received a 98.5%,  .5%, .5% and .5% interest,
respectively, in ICON BF. The Partnership's financial statements include 100% of
the assets  and  liabilities  of ICON BF.  Series C, L.P.  Six and L.P.  Seven's
investments  in ICON BF have been  reflected  as  "minority  interests  in joint
venture."  Simultaneously  with the acquisition of the Portland General Electric
lease by ICON BF, a portion of the rent  receivable in excess of the senior debt
payments was acquired by L.P. Six from ICON BF for  $3,801,108.  No gain or loss
was recognized on this transaction.


<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

     On March 30, 1999,  ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.

     Cash distributions to limited partners for the three months ended March 31,
1999, which were paid monthly,  totaled $414,229.  The monthly distribution rate
was 10.75% (on an annualized  basis) of which $5,808 was  investment  income and
$408,421 was a return of capital.  The limited partner distribution per weighted
average unit outstanding for the three months ended March 31, 1999 was $2.05, of
which  $.03  was   investment   income  and  $2.02  was  a  return  of  capital,
respectively.

     As of March 31, 1999 there were no known  trends or  demands,  commitments,
events  or  uncertainties  which  are  likely  to have any  material  effect  on
liquidity.  As cash is realized  from the  continued  offering,  operations,  or
borrowings,  the  Partnership  will  continue to invest in equipment  leases and
financings  where it deems it to be prudent while  retaining  sufficient cash to
meet its reserve requirements and recurring obligations.

Year 2000 Issue

    The Year 2000 issue arose because many existing  computer programs have been
written  using two digits rather than four to define the  applicable  year. As a
result,  programs could  interpret  dates ending in "00" as the year 1900 rather
than the year  2000.  In  certain  cases,  such  errors  could  result in system
failures  or  miscalculations   that  disrupt  the  operation  of  the  affected
businesses.

    The Partnership  uses computer  information  systems provided by the General
Partner and has no computer information systems of its own. The software related
to the General  Partner's primary computer  information  systems are provided by
third party vendors.  The General Partner has formally  communicated  with these
vendors and has received  assurance that their programs are Year 2000 compliant.
In addition,  the General Partner has gathered  information  about the Year 2000
readiness of  significant  vendors and  third-party  servicers  and continues to
monitor  developments  in this area.  All of the  General  Partner's  peripheral
computer  technologies,  such as its  network  operating  system and third party
software  applications,  including  payroll  and  electronic  banking  have been
evaluated and have been found to be Year 2000 compliant.  The ultimate impact of
the Year 2000  issue on the  Partnership  will  depend to a great  extent on the
manner in which the issue is addressed by the Partnership's lessees. Each of the
Partnership's  lessees will have a material  self interest in resolving any Year
2000 issue, however, non-compliance on the part of a lessee could result in lost
or  delayed  revenues  to the  Partnership.  The  effect  of  this  risk  to the
Partnership is not determinable.

    The General  Partner is responsible for costs relating to the assessment and
development of its Year 2000 compliance remediation plan, as well as the testing
of the hardware and software owned or licensed for its personal  computers.  The
General  Partner's  costs  incurred to date and  expected  future  costs are not
material.




<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)


PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
March 31, 1999.



<PAGE>


                          ICON Income Fund Eight A L.P.
                        (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 Income Fund Eight A L.P.
                                   File No. 333-54011 (Registrant)
                                   By its General Partner,
                                   ICON Capital Corp.




May 14, 1999                       /s/ Kevin F. Redmond
------------                       ---------------------------------------------
    Date                           Kevin F. Redmond
                                   Chief Financial Officer
                                   (Principal financial and account officer
                                   of the General Partner of the Registrant)
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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 period ended                          March 31, 1999
                     -----------------------------------------------------------

[ ] 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                         333-54011
                       ---------------------------------------------------------

                          ICON Income Fund Eight A L.P.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Delaware                                                13-4006824
--------------------------------------------------------------------------------
(State or other jurisdiction of                                (IRS Employer
incorporation or organization)                            Identification Number)

              600 Mamaroneck Avenue, Harrison, New York 10528-1632
--------------------------------------------------------------------------------
(Address of principal executive offices)                              (Zip code)

                                 (914) 698-0600
--------------------------------------------------------------------------------
               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
PART I  - FINANCIAL INFORMATION
Item 1.  Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                           Consolidated Balance Sheets

                                   (unaudited)

                                                           March 31,      December 31,
                                                             1999             1998

          Assets
Cash .................................................   $  1,444,422    $  2,283,067
                                                         ------------    ------------

Investment in finance leases
   Minimum rents receivable ..........................     69,552,652      42,719,705
   Estimated unguaranteed residual values ............     39,738,145      14,931,068
   Initial direct costs ..............................      2,523,798       1,413,816
   Unearned income ...................................    (30,370,655)    (14,262,735)
                                                         ------------    ------------

                                                           81,443,940      44,801,854
                                                         ------------    ------------
Other assets .........................................         60,882          44,658
                                                         ------------    ------------

Total assets .........................................   $ 82,949,244    $ 47,129,579
                                                         ============    ============

          Liabilities and Partners' Equity

Notes payable - non-recourse .........................   $ 48,937,945    $ 28,758,019
Note payable - recourse ..............................           --         5,000,000
Accounts payable-equipment ...........................      8,119,903            --
Accounts payable - General Partner and affiliates, net      2,981,856       1,232,922
Security deposits, deferred credits and other payables         83,296         172,918
Minority interest in consolidated joint venture ......        108,510         170,880
                                                         ------------    ------------

                                                           60,231,510      35,334,739
                                                         ------------    ------------
Commitments and Contingencies

Partners' equity (deficiency)
   General Partner ...................................         (3,507)            618
   Limited partners (267,628.09 and 136,786.33
     units outstanding, $100 per unit original
     issue price in 1999 and 1998, respectively) .....     22,721,241      11,794,222
                                                         ------------    ------------

     Total partners' equity ..........................     22,717,734      11,794,840
                                                         ------------    ------------

Total liabilities and partners' equity ...............   $ 82,949,244    $ 47,129,579
                                                         ============    ============
See accompanying notes to consolidated financial statements.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Operations

                    For the Three Months Ended March 31, 1999

                                   (unaudited)

Revenues

   Finance income ........................................   $900,192
   Interest income and other .............................     28,501
                                                             --------

   Total revenues ........................................    928,693
                                                             --------
Expenses

   Interest ..............................................    493,787
   Management fees - General Partner .....................    264,378
   Administrative expense
     reimbursements - General Partner ....................     93,031
   Amortization of initial direct costs ..................     54,724
   General and administrative ............................     11,082
   Minority interest expense in consolidated joint venture      5,824
                                                             --------

   Total expenses ........................................    922,826
                                                             --------
Net income ...............................................   $  5,867
                                                             ========

Net income allocable to:
   Limited partners ......................................   $  5,808
   General Partner .......................................         59
                                                             --------

                                                             $  5,867
                                                             ========
Weighted average number of limited
   partnership units outstanding .........................    202,420
                                                             ========
Net income per weighted average
   limited partnership unit ..............................   $    .03
                                                             ========

See accompanying notes to consolidated financial statements.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Consolidated Statements of Changes in Partners' Equity

                  For the Three Months Ended March 31, 1999 and
             for the Period from July 9, 1997 (date of inception) to
                                December 31, 1998

                                   (unaudited)

                                   Limited Partner Distributions

                                      Return of    Investment         Limited   General
                                       Capital       Income          Partners   Partner    Total
                                    (Per weighted average unit)
Initial Partners'
   capital contribution
   May 6, 1998                                                     $     1,000  $1,000  $     2,000

Refund of initial
   limited partners'
   capital contribution                                                 (1,000)   -          (1,000)

Proceeds from issuance
   of limited partnership
   units (136,786.33 units)                                         13,678,633    -      13,678,633

Sales and
   offering expenses                                                (1,846,616)   -      (1,846,616)

Cash distributions
   to partners                        $   .40       $   .28            (64,728)   (654)     (65,382)

Net income                                                              26,933     272       27,205
                                                                   -----------  ------  -----------

Balance at
   December 31, 1998                                                11,794,222     618   11,794,840

Proceeds from issuance
   of limited partnership
   units (130,841.76 units)                                         13,084,176    -      13,084,176

Sales and
   offering expenses                                                (1,748,736)   -      (1,748,736)

Cash distributions
   to partners                        $  2.02       $   .03           (414,229) (4,184)    (418,413)

Net income                                                               5,808      59        5,867
                                                                   -----------  ------  -----------

Balance at
   March 31, 1999                                                  $22,721,241 $(3,507) $22,717,734
                                                                   =========== =======  ===========
See accompanying notes to consolidated financial statements.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Cash Flows

                    For the Three Months Ended March 31, 1999

                                   (unaudited)

Cash flows from operating activities:
Net income ..................................................................   $      5,867
                                                                                   ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Finance income portion of receivables paid directly
        to lenders by lessees ..................................................       (535,885)
      Interest expense on non-recourse financing paid
        directly by lessees ....................................................        425,037
      Amortization of initial direct costs .....................................         54,724
      Change in operating  assets and liabilities:
         Collection of principal  - non-financed receivables ...................       (184,349)
         Other assets ..........................................................        (16,224)
         Security deposits, deferred credits and other payables ................        (89,622)
         Accounts payable to General Partner and affiliates, net ...............      1,748,934
         Minority interest in consolidated joint venture .......................        (62,370)
                                                                                   ------------

           Total adjustments ...................................................      1,340,245
                                                                                   ------------
        Net cash provided by operating activities ..............................      1,346,112
                                                                                   ------------

Cash flows from investing activities:
   Equipment and receivables purchased .........................................    (11,483,308)
   Initial direct costs ........................................................     (1,164,706)
                                                                                   ------------
         Net cash used in investing activities .................................    (12,648,014)
                                                                                   ------------

Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses .............     11,335,440
   Net proceeds received from non-recourse borrowings ..........................      4,546,230
   Payments on recourse debt ...................................................     (5,000,000)
   Cash distributions to partners ..............................................       (418,413)
                                                                                   ------------

         Net cash provided by financing activities .............................     10,463,257
                                                                                   ------------

Net decrease in cash ...........................................................       (838,645)

Cash at beginning of period ....................................................      2,283,067
                                                                                   ------------
Cash at end of period ..........................................................   $  1,444,422
                                                                                   ============
See accompanying notes to consolidated financial statements.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                Consolidated Statement of Cash Flows (Continued)

Supplemental Disclosure of Cash Flow Information

      For the three months ended March 31, 1999,  non-cash  activities  included
the following:

Fair value of equipment and receivables
   purchased for debt and payables ....   $(27,340,236)
Non-recourse notes payable assumed in
   purchase price .....................     19,220,334
Accounts payable - equipment ..........      8,119,903

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............      7,279,005
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................     (7,279,005)
                                           -----------
                                           $       --
                                           ===========

      Interest expense of $493,787 consisted of interest expense on non-recourse
financing  paid  directly to lenders by lessees of $425,037  and interest on the
recourse note payable of $68,750.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                   Notes to Consolidated Financial Statements

                                 March 31, 1999

                                   (unaudited)
1.    Basis of Presentation

      The  consolidated  financial  statements  of ICON Income Fund Eight A L.P.
(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 income  for each  period  shown.
Certain information and footnote  disclosures  normally included in consolidated
financial  statements  prepared in accordance with generally accepted accounting
principles  have  been  condensed  or  omitted  pursuant  to such SEC  rules and
regulations.  Management believes that the disclosures made are adequate to make
the information  represented not misleading.  The results for the interim period
are  not  necessarily  indicative  of the  results  for  the  full  year.  These
consolidated  financial  statements  should  be read  in  conjunction  with  the
consolidated  financial  statements and notes included in the Partnership's 1998
Annual Report on Form 10-K. The  Partnership  commenced  business  operations on
October  14,  1998 and as a  result  a  comparative  consolidated  statement  of
operations  and a  comparative  consolidated  statement  of cash  flows  are not
presented.

2.    Related Party Transactions

      Fees and other expenses paid or accrued by the  Partnership to the General
Partner or its  affiliates  for the three  months  ended  March 31, 1999 were as
follows:

Underwriting commissions        $      261,684            Charged to Equity
Organization and offering              440,318            Charged to Equity
Acquisition fees                     1,164,706            Capitalized
Management fees                        264,378            Charged to Operations
Administrative expense
  reimbursements                        93,031            Charged to Operations
                                --------------
Total                           $    2,224,117
                                ==============

      The Partnership  and affiliates  formed a joint venture for the purpose of
acquiring and managing  various assets.  (See Note 3 for additional  information
relating to the joint ventures.)

3.    Investments in Joint Ventures

     The Partnership and affiliates formed the joint venture discussed below for
the purpose of acquiring and managing various assets.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding  L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with Portland
General Electric.  The purchase price totaled  $27,421,810,  and was funded with
cash and  non-recourse  debt assumed in the  purchase  price.  The  Partnership,
Series C, L.P. Six and L.P. Seven
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

received  a 98.5%,  .5%,  .5% and .5%  interest,  respectively,  in ICON BF. The
Partnership's financial statements include 100% of the assets and liabilities of
ICON BF. Series C, L.P. Six and L.P.  Seven's  investments  in ICON BF have been
reflected as  "minority  interests in joint  venture."  Simultaneously  with the
acquisition of the Portland  General Electric lease by ICON BF, a portion of the
rent  receivable  in excess of the senior debt payments was acquired by L.P. Six
from ICON BF for $3,801,108. No gain or loss was recognized on this transaction.

     On March 30, 1999,  ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

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

     The  Partnership,  was  formed  on  July  9,  1997  as a  Delaware  limited
partnership.  The Partnership's maximum offering is $75,000,000. The Partnership
commenced  business  operations on its initial  closing date,  October 14, 1998,
with  the  admission  of  12,000  limited  partnership  units  at $100  per unit
representing  $1,200,000 of capital contributions.  Between October 15, 1998 and
December 31, 1998,  124,786.33 units were admitted  representing  $12,478,633 of
capital  contributions.  Between January 1, 1999 and March 31, 1999,  130,841.76
additional units were admitted representing  $13,084,176 of capital contribution
bringing the total admission to 267,628.09 units totaling $26,762,809 in capital
contributions.

Results of Operations for the Three Months Ended March 31, 1999

     For the  three  months  ended  March  31,  1999 the  Partnership  leased or
financed additional equipment with an initial cost of $38,823,545.  The weighted
average initial  transaction term for such  acquisitions was 46 months. At March
31, 1999, the weighted average  remaining  transaction term of the portfolio was
51 months.

     Revenues for the three months ended March 31, 1999 were $928,693.  Expenses
for the three  months  ended  March 31, 1999 were  $922,826.  Net income for the
three  months  ended  March 31,  1999 was  $5,867.  The net income per  weighted
average limited partnership unit outstanding was $.03.

Liquidity and Capital Resources

     The Partnership's primary sources of funds for the three months ended March
31, 1999 were capital  contributions,  net of offering expenses, of $11,335,440,
net cash provided by operations  of  $1,346,112  and net proceeds  received from
non-recourse borrowings of $4,546,230. These funds along with borrowings assumed
on equipment  purchases of  $27,340,236  were used to purchase or finance leases
costing $38,823,545, to make payments on borrowings and fund cash distributions.
The  Partnership  intends  to  continue  to  purchase  equipment  and fund  cash
distributions  utilizing funds from capital contributions,  cash from operations
and additional borrowings.

     The Partnership  and an affiliate,  L.P. Seven entered into a joint line of
credit  agreement (the  "Facility")  with a lender in December 1998. The maximum
amount  available  under the Facility is $5,000,000.  The Facility is secured by
eligible  receivables and residuals and bears interest at the rate of Prime plus
one half percent.  At March 31, 1999 the  Partnership  and L.P. Seven had $0 and
$3,000,000, respectively, outstanding under the Facility.

     In  December  1998 the  Partnership  and three  affiliates,  ICON Cash Flow
Partners,  L.P.,  Series C ("Series C"), ICON Cash Flow Partners L.P. Six ("L.P.
Six") and ICON Cash Flow Partners L.P. Seven ("L.P. Seven") formed ICON Boardman
Funding  L.L.C.  ("ICON BF"), for the purpose of acquiring a lease with Portland
General Electric.  The purchase price totaled  $27,421,810,  and was funded with
cash and  non-recourse  debt assumed in the  purchase  price.  The  Partnership,
Series C, L.P. Six and L.P. Seven  received a 98.5%,  .5%, .5% and .5% interest,
respectively, in ICON BF. The Partnership's financial statements include 100% of
the assets  and  liabilities  of ICON BF.  Series C, L.P.  Six and L.P.  Seven's
investments  in ICON BF have been  reflected  as  "minority  interests  in joint
venture."  Simultaneously  with the acquisition of the Portland General Electric
lease by ICON BF, a portion of the rent  receivable in excess of the senior debt
payments was acquired by L.P. Six from ICON BF for  $3,801,108.  No gain or loss
was recognized on this transaction.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

     On March 30, 1999,  ICON BF acquired L.P. Six's  investment in a portion of
the rent in excess of the senior debt payments for $3,097,637 and financed, with
a third party, all of the rent receivable in excess of the senior debt payments.
There  was no gain or loss to L.P.  Six on this  transaction.  ICON BF  received
$7,643,867  from the  financing.  The proceeds  from the  financing,  net of the
purchase of L.P. Six's investment, were distributed to the members of ICON BF in
accordance with their ownership interests.

     Cash distributions to limited partners for the three months ended March 31,
1999, which were paid monthly,  totaled $414,229.  The monthly distribution rate
was 10.75% (on an annualized  basis) of which $5,808 was  investment  income and
$408,421 was a return of capital.  The limited partner distribution per weighted
average unit outstanding for the three months ended March 31, 1999 was $2.05, of
which  $.03  was   investment   income  and  $2.02  was  a  return  of  capital,
respectively.

     As of March 31, 1999 there were no known  trends or  demands,  commitments,
events  or  uncertainties  which  are  likely  to have any  material  effect  on
liquidity.  As cash is realized  from the  continued  offering,  operations,  or
borrowings,  the  Partnership  will  continue to invest in equipment  leases and
financings  where it deems it to be prudent while  retaining  sufficient cash to
meet its reserve requirements and recurring obligations.

Year 2000 Issue

    The Year 2000 issue arose because many existing  computer programs have been
written  using two digits rather than four to define the  applicable  year. As a
result,  programs could  interpret  dates ending in "00" as the year 1900 rather
than the year  2000.  In  certain  cases,  such  errors  could  result in system
failures  or  miscalculations   that  disrupt  the  operation  of  the  affected
businesses.

    The Partnership  uses computer  information  systems provided by the General
Partner and has no computer information systems of its own. The software related
to the General  Partner's primary computer  information  systems are provided by
third party vendors.  The General Partner has formally  communicated  with these
vendors and has received  assurance that their programs are Year 2000 compliant.
In addition,  the General Partner has gathered  information  about the Year 2000
readiness of  significant  vendors and  third-party  servicers  and continues to
monitor  developments  in this area.  All of the  General  Partner's  peripheral
computer  technologies,  such as its  network  operating  system and third party
software  applications,  including  payroll  and  electronic  banking  have been
evaluated and have been found to be Year 2000 compliant.  The ultimate impact of
the Year 2000  issue on the  Partnership  will  depend to a great  extent on the
manner in which the issue is addressed by the Partnership's lessees. Each of the
Partnership's  lessees will have a material  self interest in resolving any Year
2000 issue, however, non-compliance on the part of a lessee could result in lost
or  delayed  revenues  to the  Partnership.  The  effect  of  this  risk  to the
Partnership is not determinable.

    The General  Partner is responsible for costs relating to the assessment and
development of its Year 2000 compliance remediation plan, as well as the testing
of the hardware and software owned or licensed for its personal  computers.  The
General  Partner's  costs  incurred to date and  expected  future  costs are not
material.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

No reports on Form 8-K were filed by the  Partnership  during the quarter  ended
March 31, 1999.
ICON Income Fund Eight A L.P.
                        (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 Income Fund Eight A L.P.
                                   File No. 333-54011 (Registrant)
                                   By its General Partner,
                                   ICON Capital Corp.

May 14, 1999                       /s/ Kevin F. Redmond
------------                       ---------------------------------------------
    Date                           Kevin F. Redmond
                                   Chief Financial Officer
                                   (Principal financial and account officer
                                   of the General Partner of the Registrant)