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                         September 30, 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>

                                                       September 30,    December 31,
                                                           1999             1998
                                                       ------------     -----------
          Assets

<S>                                                   <C>              <C>
Cash ..............................................   $   1,984,921    $   2,283,067
                                                      -------------    -------------

Investment in finance leases
    Minimum rents receivable ......................      70,595,412       42,719,705
    Estimated unguaranteed residual values ........      41,806,931       14,931,068
    Initial direct costs ..........................       2,420,498        1,413,816
    Unearned income ...............................     (27,732,287)     (14,262,735)
    Allowance for doubtful accounts ...............        (385,000)            --
                                                      -------------    -------------

                                                         86,705,554       44,801,854
                                                      -------------    -------------
Investment in operating leases ....................      38,728,000             --
                                                      -------------    -------------

Investment in estimated unguaranteed residual value       1,150,000             --
                                                      -------------    -------------

Investment in unconsolidated joint venture ........       3,004,527             --
                                                      -------------    -------------

Other assets ......................................         293,849           44,658
                                                      -------------    -------------

Total assets ......................................   $ 131,866,851    $  47,129,579
                                                      =============    =============

</TABLE>




                                                        (continued on next page)


<PAGE>


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

                     Consolidated Balance Sheets (continued)

                                   (unaudited)
<TABLE>

                                                           September 30,    December 31,
                                                              1999             1998
                                                           ------------     -----------
Liabilities and Partners' Equity

<S>                                                       <C>              <C>
Notes payable - non-recourse ..........................   $  81,068,879    $  28,758,019
Note payable - line of credit .........................       5,000,000        5,000,000
Accounts payable - equipment ..........................       3,686,902             --
Accounts payable to General Partner and affiliates, net         426,624        1,232,922
Security deposits, deferred credits and other payables          395,518          172,918
Minority interest in consolidated joint venture .......         118,244          170,880
                                                          -------------    -------------

                                                             90,696,167       35,334,739
                                                          -------------    -------------
Commitments and Contingencies

Partners' equity (deficiency)
    General Partner ...................................         (15,357)             618
    Limited partners (491,407.04 and 136,786.33
      units outstanding, $100 per unit original
      issue price) ....................................      41,186,041       11,794,222
                                                          -------------    -------------

      Total partners' equity ..........................      41,170,684       11,794,840
                                                          -------------    -------------

Total liabilities and partners' equity ................   $ 131,866,851    $  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

                                   (unaudited)
<TABLE>

                                                            For the Three        For the Nine
                                                            Months Ended         Months Ended
                                                         September 30, 1999   September 30, 1999
                                                         ------------------   ------------------

Revenues

<S>                                                          <C>                  <C>
   Finance income ........................................   $2,288,637           $5,535,159
   Interest income and other .............................       27,731               82,772
   Income from investment in unconsolidated joint venture         4,527                4,527
                                                             ----------           ----------

   Total revenues ........................................    2,320,895            5,622,458
                                                             ----------           ----------

Expenses

   Interest ..............................................    1,083,223            2,682,194
   Provision for bad debts ...............................         --                385,000
   Management fees - General Partner .....................      378,553              754,727
   Administrative expense reimbursements - General Partner      132,979              282,651
   Amortization of initial direct costs ..................      220,997              563,499
   General and administrative ............................      132,461              193,137
   Minority interest expense in consolidated joint venture        5,060               15,556
                                                             ----------           ----------

   Total expenses ........................................    1,953,273            4,876,764
                                                             ----------           ----------

Net income ...............................................   $  367,622           $  745,694
                                                             ==========           ==========

Net income allocable to:
   Limited partners ......................................   $  363,946           $  738,237
   General Partner .......................................        3,676                7,457
                                                             ----------           ----------

                                                             $  367,622           $  745,694
                                                             ==========           ==========

Weighted average number of limited
   partnership units outstanding .........................      441,905              323,641
                                                             ==========           ==========

Net income per weighted average
   limited partnership unit ..............................   $      .82           $     2.28
                                                             ==========           ==========

</TABLE>


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 Nine Months Ended September 30, 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 (354,620.71 units)                                     35,462,071       -     35,462,071

Sales and
   offering expenses                                            (4,545,973)      -     (4,545,973)

Cash distributions
   to partners                        $4.71       $2.28         (2,262,516)  (23,432)  (2,285,948)

Net income                                                         738,237     7,457      745,694
                                                               -----------  --------  -----------

Balance at
   September 30, 1999                                          $41,186,041  $(15,357) $41,170,684
                                                               ===========  ========= ===========

</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 Nine Months Ended September 30, 1999

                                   (unaudited)

Cash flows from operating activities:
   Net income ..................................................   $    745,694
                                                                   ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Income from investments in unconsolidated joint venture ..         (4,527)
      Provision for bad debts ..................................        385,000
      Finance income portion of receivables paid directly
        to lenders by lessees ..................................     (4,188,513)
      Interest expense on non-recourse financing paid
        directly by lessees ....................................      2,540,009
      Amortization of initial direct costs .....................        563,499
      Change in operating assets and liabilities:
         Collection of principal  - non-financed receivables ...      1,351,490
         Miscellaneous receivables and other assets ............       (147,434)
         Security deposits, deferred credits and other payables         222,600
         Accounts payable to General Partner and affiliates, net       (806,298)
         Minority interest in consolidated joint venture .......        (52,636)
         Other, net ............................................       (214,809)
                                                                   ------------

           Total adjustments ...................................       (351,619)
                                                                   ------------

        Net cash provided by operating activities ..............        394,075
                                                                   ------------

Cash flows from investing activities:
   Equipment and receivables purchased .........................    (28,068,663)
   Investment in unconsolidated joint venture ..................     (3,000,000)
   Initial direct costs ........................................     (2,799,938)
                                                                   ------------

         Net cash used in investing activities .................    (33,868,601)
                                                                   ------------


<PAGE>


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

                      Consolidated Statement of Cash Flows

                     For the Nine Months Ended September 30,

                                   (unaudited)

                                                                       1999
                                                                       ----
Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses  30,916,098
   Net proceeds received from non-recourse borrowings ............   4,546,230
   Proceeds from note payable - line of credit ...................   5,000,000
   Payments on note payable - line of credit .....................  (5,000,000)
   Cash distributions to partners ................................  (2,285,948)
                                                                  ------------

         Net cash provided by financing activities ...............  33,176,380
                                                                  ------------

Net decrease in cash .............................................    (298,146)

Cash at beginning of period ......................................   2,283,067
                                                                  ------------

Cash at end of period ............................................$  1,984,921
                                                                  ============























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 nine months ended September 30, 1999, non-cash activities included
the following:

Fair value of equipment and receivables
   purchased for debt and payables ....              $(57,647,330)
Non-recourse notes payable assumed in
   purchase price .....................                53,960,428
Accounts payable - equipment ..........                 3,686,902

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............                11,833,443
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................               (11,833,443)
                                                     ------------
                                                     $       --
                                                     ============

      Interest   expense  of  $2,682,194   consisted  of  interest   expense  on
non-recourse  financing  paid directly to lenders by lessees of  $2,540,009  and
interest on note payable - line of credit of $142,185.


<PAGE>


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

                   Notes to Consolidated Financial Statements

                               September 30, 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 presented 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 nine months ended  September 30, 1999 were as
follows:

     Underwriting commissions       $  709,241      Charged to Equity
     Organization and offering         999,765      Charged to Equity
     Acquisition fees                2,799,938      Capitalized
     Management fees                   754,727      Charged to Operations
     Administrative expense
       reimbursements                  282,651      Charged to Operations
                                    ----------

     Total                          $5,546,322
                                    ==========

      The Partnership  and affiliates  formed two joint ventures 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 two joint ventures for the purpose
of acquiring and managing various assets.



<PAGE>


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

             Notes to Consolidated Financial Statements - Continued

AIC Trust

     In July 1999 the  Partnership,  ICON Cash Flow Partners L. P. Seven ("L. P.
Seven")  and ICON  Cash Flow  Partners  L.P.  Six  ("L.P.  Six")  formed a joint
venture, ("AIC Trust"), for the purpose of managing a portfolio of lease assets.
Profit,  losses, excess cash and disposition proceeds are allocated based on the
Partnership's  interest in the  venture.  The  Partnership  has acquired a 43.7%
interest in the venture  during the  quarter  ending  September  30,  1999.  The
Partnership  has less than a 50% interest in the venture  which is accounted for
in the financial statements of the Partnership under the equity method.

     Information  as  to  the  unaudited   financial  position  and  results  of
operations  of the  venture  as of and  for  the  period  of  inception  through
September 30, 1999 is summarized below:

                                                September 30, 1999
                                                ------------------

          Assets                                    $23,935,001
                                                    ===========

          Liabilities                               $17,215,135
                                                    ===========

          Equity                                    $ 6,719,866
                                                    ===========

          Partnership's share of equity             $ 3,004,527
                                                    ===========

                                            Period of Inception Through
                                                September 30, 1999
                                                ------------------

          Net income                                  $17,082
                                                      =======

          Partnership's share of net income           $ 4,527
                                                      =======

ICON Boardman Funding L.L.C.

      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)

             Notes to Consolidated Financial Statements - Continued

      On March 30,  1999,  ICON BF  exercised  it right to  acquire  L.P.  Six's
investment  in a portion of the rent  receivable  in excess of the  senior  debt
payments for $3,097,637 and simultaneously  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.

     The  Partnership's  interest in ICON Boardman  Funding  L.L.C.  is majority
owned and therefore consolidated in the financial statements of the Partnership.

4.    Financial Reporting for the Period July 9, 1997 to December 31, 1997

      The  Partnership  was  formed on July 9,  1997.  There  was no  reportable
activity for the  Partnership  for the period July 9, 1997 through  December 31,
1997. The Partnership's initial capital contribution was made on May 6, 1998 and
the Partnership commenced business operations on October 14, 1998.



<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  September  30,  1999,
354,620.71  additional units were admitted  representing  $35,462,071 of capital
contribution   bringing  the  total  admission  to  491,407.04   units  totaling
$49,140,704 in capital contributions.

Results of Operations for the Three Months Ended September 30, 1999

     For the three months ended  September  30, 1999 the  Partnership  leased or
financed additional equipment with an initial cost of $42,218,252.

     Revenues for the three months ended September 30, 1999 were $2,320,895.

     Expenses for the three months ended September 30, 1999 were $1,953,273.

     Net income for the three months ended September 30, 1999 was $ 367,622. The
net income per weighted average limited partnership unit outstanding was $.82.

Results of Operations for the Nine Months Ended September 30, 1999

     For the nine months  ended  September  30, 1999 the  Partnership  leased or
financed additional equipment with an initial cost of $84,563,621.

     Revenues for the nine months ended September 30, 1999 were $5,622,458.

     Expenses for the nine months ended September 30, 1999 were $4,876,764.

     Net income for the nine months ended  September 30, 1999 was $745,694.  The
net income per weighted average limited partnership unit outstanding was $2.28.

Liquidity and Capital Resources

     The  Partnership's  primary  sources  of funds  for the nine  months  ended
September  30, 1999 were capital  contributions,  net of offering  expenses,  of
$30,916,098,  net cash  provided by  operations  of $394,075,  net proceeds from
non-recourse  borrowings of $4,546,230  and proceeds from note payable - line of
credit of  $5,000,000.  These funds along with  borrowings  assumed on equipment
purchases  of  $53,960,428  were used to  purchase  or  finance  leases  costing
$84,563,621,  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,
additional borrowings and, when available, cash from equipment sales.



<PAGE>


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

      Cash distributions to limited partners for the nine months ended September
30, 1999,  which were paid monthly,  totaled  $2,262,516  of which  $738,237 was
investment income and $1,524,279 was a return of capital. The monthly annualized
cash  distribution  rate to  limited  partners  was  10.75%  of which  3.51% was
investment  income  and 7.24 % was a return  of  capital.  The  limited  partner
distribution  per weighted  average unit  outstanding  for the nine months ended
September 30, 1999 was $6.99, of which $2.28 was investment income and $4.71 was
a return of capital, respectively.

      The  Partnership  and an  affiliate,  ICON Cash Flow  Partners L. P. Seven
("L.P.  Seven")  entered  into a  joint  line  of  credit  agreement  (the  "Old
Facility")  with a lender in December 1998. The maximum amount  available  under
the Old  Facility  was  $5,000,000.  The Old  Facility  was  secured by eligible
receivables  and  residuals and bore interest at the rate of Prime plus one half
percent.  On May 28, 1999 the Old Facility was amended and restated removing the
Partnership as co-borrower.  The  Partnership  entered into a new line of credit
agreement (the  "Facility") with that lender on May 28, 1999. 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 September 30, 1999 the Partnership had $5,000,000  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 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.

      On March 30,  1999,  ICON BF  exercised  its right to acquire  L.P.  Six's
investment  in a portion of the rent  receivable  in excess of the  senior  debt
payments for $3,097,637 and simultaneously  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.

      As  of  September  30,  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.




<PAGE>


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

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
September 30, 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.




November 12, 1999                   /s/ Thomas W. Martin
-----------------                   --------------------------------------------
      Date                          Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)
[{"type": "10-Q", "sequence": "1", "description": "10-Q 9/30/99 ICON INCOME FUND EIGHT A L.P.", "secsgml_size_bytes": 36095}]
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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                         September 30, 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)

                                                       September 30,    December 31,
                                                           1999             1998
                                                       ------------     -----------
          Assets
Cash ..............................................   $   1,984,921    $   2,283,067
                                                      -------------    -------------

Investment in finance leases
    Minimum rents receivable ......................      70,595,412       42,719,705
    Estimated unguaranteed residual values ........      41,806,931       14,931,068
    Initial direct costs ..........................       2,420,498        1,413,816
    Unearned income ...............................     (27,732,287)     (14,262,735)
    Allowance for doubtful accounts ...............        (385,000)            --
                                                      -------------    -------------

                                                         86,705,554       44,801,854
                                                      -------------    -------------
Investment in operating leases ....................      38,728,000             --
                                                      -------------    -------------

Investment in estimated unguaranteed residual value       1,150,000             --
                                                      -------------    -------------

Investment in unconsolidated joint venture ........       3,004,527             --
                                                      -------------    -------------

Other assets ......................................         293,849           44,658
                                                      -------------    -------------

Total assets ......................................   $ 131,866,851    $  47,129,579
                                                      =============    =============
(continued on next page)
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                     Consolidated Balance Sheets (continued)

                                   (unaudited)

                                                           September 30,    December 31,
                                                              1999             1998
                                                           ------------     -----------
Liabilities and Partners' Equity
Notes payable - non-recourse ..........................   $  81,068,879    $  28,758,019
Note payable - line of credit .........................       5,000,000        5,000,000
Accounts payable - equipment ..........................       3,686,902             --
Accounts payable to General Partner and affiliates, net         426,624        1,232,922
Security deposits, deferred credits and other payables          395,518          172,918
Minority interest in consolidated joint venture .......         118,244          170,880
                                                          -------------    -------------

                                                             90,696,167       35,334,739
                                                          -------------    -------------
Commitments and Contingencies

Partners' equity (deficiency)
    General Partner ...................................         (15,357)             618
    Limited partners (491,407.04 and 136,786.33
      units outstanding, $100 per unit original
      issue price) ....................................      41,186,041       11,794,222
                                                          -------------    -------------

      Total partners' equity ..........................      41,170,684       11,794,840
                                                          -------------    -------------

Total liabilities and partners' equity ................   $ 131,866,851    $  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

                                   (unaudited)

                                                            For the Three        For the Nine
                                                            Months Ended         Months Ended
                                                         September 30, 1999   September 30, 1999
                                                         ------------------   ------------------

Revenues
Finance income ........................................   $2,288,637           $5,535,159
   Interest income and other .............................       27,731               82,772
   Income from investment in unconsolidated joint venture         4,527                4,527
                                                             ----------           ----------

   Total revenues ........................................    2,320,895            5,622,458
                                                             ----------           ----------

Expenses

   Interest ..............................................    1,083,223            2,682,194
   Provision for bad debts ...............................         --                385,000
   Management fees - General Partner .....................      378,553              754,727
   Administrative expense reimbursements - General Partner      132,979              282,651
   Amortization of initial direct costs ..................      220,997              563,499
   General and administrative ............................      132,461              193,137
   Minority interest expense in consolidated joint venture        5,060               15,556
                                                             ----------           ----------

   Total expenses ........................................    1,953,273            4,876,764
                                                             ----------           ----------

Net income ...............................................   $  367,622           $  745,694
                                                             ==========           ==========

Net income allocable to:
   Limited partners ......................................   $  363,946           $  738,237
   General Partner .......................................        3,676                7,457
                                                             ----------           ----------

                                                             $  367,622           $  745,694
                                                             ==========           ==========

Weighted average number of limited
   partnership units outstanding .........................      441,905              323,641
                                                             ==========           ==========

Net income per weighted average
   limited partnership unit ..............................   $      .82           $     2.28
                                                             ==========           ==========
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 Nine Months Ended September 30, 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 (354,620.71 units)                                     35,462,071       -     35,462,071

Sales and
   offering expenses                                            (4,545,973)      -     (4,545,973)

Cash distributions
   to partners                        $4.71       $2.28         (2,262,516)  (23,432)  (2,285,948)

Net income                                                         738,237     7,457      745,694
                                                               -----------  --------  -----------

Balance at
   September 30, 1999                                          $41,186,041  $(15,357) $41,170,684
                                                               ===========  ========= ===========
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 Nine Months Ended September 30, 1999

                                   (unaudited)

Cash flows from operating activities:
   Net income ..................................................   $    745,694
                                                                   ------------
   Adjustments to reconcile net income to
    net cash provided by operating activities:
      Income from investments in unconsolidated joint venture ..         (4,527)
      Provision for bad debts ..................................        385,000
      Finance income portion of receivables paid directly
        to lenders by lessees ..................................     (4,188,513)
      Interest expense on non-recourse financing paid
        directly by lessees ....................................      2,540,009
      Amortization of initial direct costs .....................        563,499
      Change in operating assets and liabilities:
         Collection of principal  - non-financed receivables ...      1,351,490
         Miscellaneous receivables and other assets ............       (147,434)
         Security deposits, deferred credits and other payables         222,600
         Accounts payable to General Partner and affiliates, net       (806,298)
         Minority interest in consolidated joint venture .......        (52,636)
         Other, net ............................................       (214,809)
                                                                   ------------

           Total adjustments ...................................       (351,619)
                                                                   ------------

        Net cash provided by operating activities ..............        394,075
                                                                   ------------

Cash flows from investing activities:
   Equipment and receivables purchased .........................    (28,068,663)
   Investment in unconsolidated joint venture ..................     (3,000,000)
   Initial direct costs ........................................     (2,799,938)
                                                                   ------------

         Net cash used in investing activities .................    (33,868,601)
                                                                   ------------
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                      Consolidated Statement of Cash Flows

                     For the Nine Months Ended September 30,

                                   (unaudited)

                                                                       1999
                                                                       ----
Cash flows from financing activities:
   Issuance of limited partnership units, net of offering expenses  30,916,098
   Net proceeds received from non-recourse borrowings ............   4,546,230
   Proceeds from note payable - line of credit ...................   5,000,000
   Payments on note payable - line of credit .....................  (5,000,000)
   Cash distributions to partners ................................  (2,285,948)
                                                                  ------------

         Net cash provided by financing activities ...............  33,176,380
                                                                  ------------

Net decrease in cash .............................................    (298,146)

Cash at beginning of period ......................................   2,283,067
                                                                  ------------

Cash at end of period ............................................$  1,984,921
                                                                  ============

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 nine months ended September 30, 1999, non-cash activities included
the following:

Fair value of equipment and receivables
   purchased for debt and payables ....              $(57,647,330)
Non-recourse notes payable assumed in
   purchase price .....................                53,960,428
Accounts payable - equipment ..........                 3,686,902

Principal and interest on direct
   finance receivables paid directly
   to lenders by lessees ..............                11,833,443
Principal and interest on non-recourse
   financing paid directly to lenders
   by lessees .........................               (11,833,443)
                                                     ------------
                                                     $       --
                                                     ============

      Interest   expense  of  $2,682,194   consisted  of  interest   expense  on
non-recourse  financing  paid directly to lenders by lessees of  $2,540,009  and
interest on note payable - line of credit of $142,185.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

                   Notes to Consolidated Financial Statements

                               September 30, 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 presented 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 nine months ended  September 30, 1999 were as
follows:

     Underwriting commissions       $  709,241      Charged to Equity
     Organization and offering         999,765      Charged to Equity
     Acquisition fees                2,799,938      Capitalized
     Management fees                   754,727      Charged to Operations
     Administrative expense
       reimbursements                  282,651      Charged to Operations
                                    ----------

     Total                          $5,546,322
                                    ==========

      The Partnership  and affiliates  formed two joint ventures 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 two joint ventures for the purpose
of acquiring and managing various assets.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

             Notes to Consolidated Financial Statements - Continued

AIC Trust

     In July 1999 the  Partnership,  ICON Cash Flow Partners L. P. Seven ("L. P.
Seven")  and ICON  Cash Flow  Partners  L.P.  Six  ("L.P.  Six")  formed a joint
venture, ("AIC Trust"), for the purpose of managing a portfolio of lease assets.
Profit,  losses, excess cash and disposition proceeds are allocated based on the
Partnership's  interest in the  venture.  The  Partnership  has acquired a 43.7%
interest in the venture  during the  quarter  ending  September  30,  1999.  The
Partnership  has less than a 50% interest in the venture  which is accounted for
in the financial statements of the Partnership under the equity method.

     Information  as  to  the  unaudited   financial  position  and  results  of
operations  of the  venture  as of and  for  the  period  of  inception  through
September 30, 1999 is summarized below:

                                                September 30, 1999
                                                ------------------

          Assets                                    $23,935,001
                                                    ===========

          Liabilities                               $17,215,135
                                                    ===========

          Equity                                    $ 6,719,866
                                                    ===========

          Partnership's share of equity             $ 3,004,527
                                                    ===========

                                            Period of Inception Through
                                                September 30, 1999
                                                ------------------

          Net income                                  $17,082
                                                      =======

          Partnership's share of net income           $ 4,527
                                                      =======

ICON Boardman Funding L.L.C.

      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)

             Notes to Consolidated Financial Statements - Continued

      On March 30,  1999,  ICON BF  exercised  it right to  acquire  L.P.  Six's
investment  in a portion of the rent  receivable  in excess of the  senior  debt
payments for $3,097,637 and simultaneously  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.

     The  Partnership's  interest in ICON Boardman  Funding  L.L.C.  is majority
owned and therefore consolidated in the financial statements of the Partnership.

4.    Financial Reporting for the Period July 9, 1997 to December 31, 1997

      The  Partnership  was  formed on July 9,  1997.  There  was no  reportable
activity for the  Partnership  for the period July 9, 1997 through  December 31,
1997. The Partnership's initial capital contribution was made on May 6, 1998 and
the Partnership commenced business operations on October 14, 1998.
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  September  30,  1999,
354,620.71  additional units were admitted  representing  $35,462,071 of capital
contribution   bringing  the  total  admission  to  491,407.04   units  totaling
$49,140,704 in capital contributions.

Results of Operations for the Three Months Ended September 30, 1999

     For the three months ended  September  30, 1999 the  Partnership  leased or
financed additional equipment with an initial cost of $42,218,252.

     Revenues for the three months ended September 30, 1999 were $2,320,895.

     Expenses for the three months ended September 30, 1999 were $1,953,273.

     Net income for the three months ended September 30, 1999 was $ 367,622. The
net income per weighted average limited partnership unit outstanding was $.82.

Results of Operations for the Nine Months Ended September 30, 1999

     For the nine months  ended  September  30, 1999 the  Partnership  leased or
financed additional equipment with an initial cost of $84,563,621.

     Revenues for the nine months ended September 30, 1999 were $5,622,458.

     Expenses for the nine months ended September 30, 1999 were $4,876,764.

     Net income for the nine months ended  September 30, 1999 was $745,694.  The
net income per weighted average limited partnership unit outstanding was $2.28.

Liquidity and Capital Resources

     The  Partnership's  primary  sources  of funds  for the nine  months  ended
September  30, 1999 were capital  contributions,  net of offering  expenses,  of
$30,916,098,  net cash  provided by  operations  of $394,075,  net proceeds from
non-recourse  borrowings of $4,546,230  and proceeds from note payable - line of
credit of  $5,000,000.  These funds along with  borrowings  assumed on equipment
purchases  of  $53,960,428  were used to  purchase  or  finance  leases  costing
$84,563,621,  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,
additional borrowings and, when available, cash from equipment sales.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

      Cash distributions to limited partners for the nine months ended September
30, 1999,  which were paid monthly,  totaled  $2,262,516  of which  $738,237 was
investment income and $1,524,279 was a return of capital. The monthly annualized
cash  distribution  rate to  limited  partners  was  10.75%  of which  3.51% was
investment  income  and 7.24 % was a return  of  capital.  The  limited  partner
distribution  per weighted  average unit  outstanding  for the nine months ended
September 30, 1999 was $6.99, of which $2.28 was investment income and $4.71 was
a return of capital, respectively.

      The  Partnership  and an  affiliate,  ICON Cash Flow  Partners L. P. Seven
("L.P.  Seven")  entered  into a  joint  line  of  credit  agreement  (the  "Old
Facility")  with a lender in December 1998. The maximum amount  available  under
the Old  Facility  was  $5,000,000.  The Old  Facility  was  secured by eligible
receivables  and  residuals and bore interest at the rate of Prime plus one half
percent.  On May 28, 1999 the Old Facility was amended and restated removing the
Partnership as co-borrower.  The  Partnership  entered into a new line of credit
agreement (the  "Facility") with that lender on May 28, 1999. 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 September 30, 1999 the Partnership had $5,000,000  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 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.

      On March 30,  1999,  ICON BF  exercised  its right to acquire  L.P.  Six's
investment  in a portion of the rent  receivable  in excess of the  senior  debt
payments for $3,097,637 and simultaneously  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.

      As  of  September  30,  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.
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)

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
September 30, 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.

November 12, 1999                   /s/ Thomas W. Martin
-----------------                   --------------------------------------------
      Date                          Thomas W. Martin
                                    Executive Vice President
                                    (Principal financial and accounting officer
                                    of the General Partner of the Registrant)