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

                                    FORM 10-Q

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

quarterly period ended                    June 30, 2006
                       ---------------------------------------------------------

[ ] 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 Identification
incorporation or organization)                                Number)

 100 Fifth Avenue, 4th Floor, New York, New York             10011-1505
--------------------------------------------------------------------------------
(Address of principal executive offices)                   (Zip code)

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


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

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

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). [ ] Yes [x] No

Number of outstanding  limited  partnership units of the registrant on August 1,
2006 is 735,232.

<PAGE>

                          ICON Income Fund Eight A L.P.
                                      Index


<TABLE>
<CAPTION>


<S>                                                                                   <C>
PART I - FINANCIAL INFORMATION                                                         Page

     Item 1.  Condensed Consolidated Financial Statements

         Condensed Consolidated Balance Sheets at June 30, 2006 (Unaudited) and
           December 31, 2005                                                             1

         Condensed Consolidated Statements of Operations for the Three and Six Months
           Ended June 30, 2006 and 2005 (Unaudited)                                      3

         Condensed Consolidated Statement of Changes in Partners' Equity for the Six
           Months Ended June 30, 2006 (Unaudited)                                        4

         Condensed Consolidated Statements of Cash Flows for the Six Months Ended
           June 30, 2006 and 2005 (Unaudited)                                            5

         Notes to Condensed Consolidated Financial Statements (Unaudited)                7

     Item 2. General Partner's Discussion and Analysis of Financial Condition and
              Results of Operations                                                     11

     Item 3.  Quantitative and Qualitative Disclosures About Market Risk                16

     Item 4.  Controls and Procedures                                                   16

PART II - OTHER INFORMATION

     Item 1.  Legal Proceedings                                                         18

     Item 1A. Risk Factors                                                              18

     Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds               18

     Item 3.  Defaults Upon Senior Securities                                           19

     Item 4.  Submission of Matters to a Vote of Security Holders                       19

     Item 5.  Other Information                                                         19

     Item 6.  Exhibits                                                                  19

Signatures                                                                              20

</TABLE>


<PAGE>


                         PART I - FINANCIAL INFORMATION

Item 1.  Condensed Consolidated Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets


                                     ASSETS


                                               (Unaudited)
                                                 June 30          December 31,
                                                  2006               2005
                                               ------------       -----------
 Cash and cash equivalents                     $    351,856       $ 1,419,446
                                               ------------       -----------

 Investments in finance leases:
      Minimum rents receivable                    4,384,511         5,696,391
      Estimated unguaranteed residual values        200,000           200,000
      Initial direct costs, net                     115,680           138,816
      Unearned income                              (722,077)       (1,095,644)
                                               ------------       -----------

         Net investments in finance leases        3,978,114         4,939,563
                                               ------------       -----------

 Investments in operating leases:
      Equipment, at cost                         26,521,700        26,521,700
      Accumulated depreciation                  (13,311,806)      (11,412,469)
                                               ------------       -----------

         Net investments in operating leases     13,209,894        15,109,231
                                               ------------       -----------

 Investments in joint ventures                    3,899,293         4,004,228
 Equipment held for sale or lease, net              159,500           323,001
 Other assets, net                                1,246,113           805,465
                                               ------------       -----------

         Total assets                          $ 22,844,770       $26,600,934
                                               ============       ===========

See accompanying notes to condensed consolidated financial statements.

                                       1
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets


                        LIABILITIES AND PARTNERS' EQUITY



<TABLE>
<CAPTION>
                                                          (Unaudited)
                                                             June 30     December 31,
                                                              2006          2005
                                                          ------------   -----------
<S>                                                       <C>            <C>
 Notes and accrued interest payable - non-recourse        $  9,868,901   $12,701,548
 Accounts payable and accrued expenses                         231,746       376,301
 Due to General Partner and affiliates                         398,979       253,662
 Minority interest                                             220,434       109,682
                                                          ------------   -----------

   Total liabilities                                        10,720,060    13,441,193
                                                          ------------   -----------

 Commitments and contingencies

 Partners' equity:
   General Partner                                            (526,706)     (517,128)
   Limited Partners (735,232 and 736,882 units
     outstanding, $100 per unit original issue price)       12,651,416    13,676,869
                                                          ------------   -----------

   Total partners' equity                                   12,124,710    13,159,741
                                                          ------------   -----------

   Total liabilities and partners' equity                 $ 22,844,770   $26,600,934
                                                          ============   ===========
</TABLE>


See accompanying notes to condensed consolidated financial statements.

                                       2
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Operations
                                   (Unaudited)


<TABLE>
<CAPTION>
                                                                Three Months Ended June 30,          Six Months Ended June 30,
                                                             -------------------------------       -----------------------------
                                                                 2006               2005               2006            2005
                                                             ------------        -----------      ------------     -------------
<S>                                                          <C>                 <C>               <C>             <C>
 Revenue:
      Rental income                                          $  1,809,063        $ 2,169,063       $ 3,618,127     $   4,461,393
      Finance income                                              167,085            343,109           373,566           851,673
      Income from investments in joint ventures                    57,219                732           104,081             1,011
      Net gain on sales of equipment                                   -           4,844,909                -          4,787,391
      Interest and other income                                        38             50,607            27,900           122,216
                                                             ------------        -----------       -----------     -------------

         Total revenue                                          2,033,405          7,408,420         4,123,674        10,223,684
                                                             ------------        -----------       -----------     -------------

 Expenses:
      Depreciation and amortization                               555,360          2,078,507         1,926,043         4,171,172
      Interest                                                    137,651            396,008           305,400           924,425
      Management fees - General Partner                                -              19,272           174,711           357,799
      Administrative expense reimbursements - General Partner          -              81,143           139,079           218,797
      General and administrative                                  153,095             74,735           283,137           155,406
      Impairment loss                                             141,940          1,836,395           141,940         1,836,395
      Minority interest                                            97,631             35,548           110,751            57,621
                                                             ------------        -----------       -----------     -------------

         Total expenses                                         1,085,677          4,521,608         3,081,061         7,721,615
                                                             ------------        -----------       -----------     -------------

 Net income                                                  $    947,728        $ 2,886,812       $ 1,042,613     $   2,502,069
                                                             ============        ===========       ===========     =============

 Net income allocable to:
      Limited Partners                                       $    938,251        $ 2,857,944       $ 1,032,187     $   2,477,048
      General Partner                                               9,477             28,868            10,426            25,021
                                                             ------------        -----------       -----------     -------------

                                                             $    947,728        $ 2,886,812       $ 1,042,613     $   2,502,069
                                                             ============        ===========       ===========     =============

 Weighted average number of limited partnership
      units outstanding                                           735,232            739,515           735,633          739,515
                                                             ============        ===========       ===========     =============

 Net income per weighted average limited
      partnership unit outstanding                           $       1.28        $      3.86       $      1.40     $        3.35
                                                             ============        ===========       ===========     =============

</TABLE>


See accompanying notes to condensed consolidated financial statements.

                                       3
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
               Condensed Statement of Changes in Partners' Equity
                         Six Months Ended June 30, 2006
                                   (Unaudited)


<TABLE>
<CAPTION>

                                                               Limited
                                                               Partner                                                 Total
                                                                Units              Limited            General        Partners'
                                                             Outstanding           Partners           Partner          Equity
                                                             ------------       ------------       -----------     -------------


<S>                                                          <C>                <C>                <C>             <C>
 Balance, January 1, 2006                                         736,882       $ 13,676,869       $  (517,128)    $  13,159,741

 Limited partnership units redeemed                                (1,650)           (77,210)               -            (77,210)
 Cash distributions paid or accrued to partners                       -           (1,980,430)          (20,004)       (2,000,434)
 Net income                                                           -            1,032,187            10,426         1,042,613
                                                             ------------       ------------       -----------     -------------

 Balance, June 30, 2006                                           735,232       $ 12,651,416       $  (526,706)    $  12,124,710
                                                             ============       ============       ===========     =============
</TABLE>


See accompanying notes to condensed consolidated financial statements.

                                       4
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                            Six Months Ended June 30,
                                   (Unaudited)


<TABLE>
<CAPTION>


 Increase (decrease) in cash and cash equivalents                                    2006             2005
                                                                                -----------       -----------
<S>                                                                              <C>               <C>
 Cash flows from operating activities:
      Net income                                                                 $ 1,042,613       $ 2,502,069
      Adjustments to reconcile net income to net cash
        provided by (used in) operating activities:
            Rental income paid directly to lenders by lessees                     (3,618,127)       (4,461,393)
            Finance income  paid directly to lenders by lessees                     (373,566)         (851,673)
            Income from investments in joint ventures                               (104,081)           (1,011)
            Net gain on sales of equipment                                                -         (4,787,391)
            Depreciation and amortization                                          1,926,043         4,171,172
            Interest expense on non-recourse financing paid directly
               to lenders by lessees                                                 305,400           784,116
            Impairment loss                                                          141,940         1,836,395
            Minority interest                                                        110,751            57,621
         Changes in operating assets and liabilities:
            Collection of principal - non-financed receivables                     1,311,880           379,535
            Other assets                                                              34,735            (6,230)
            Accrued interest income                                                       -           (108,120)
            Accounts payable and accrued expenses                                   (144,555)             (409)
            Due to General Partner and affiliates, net                               120,324            (2,491)
            Deferred rental income                                                        -              3,118
                                                                                 -----------       -----------
 Net cash provided by (used in) operating activities                                 753,357          (484,692)
                                                                                 -----------       -----------

 Cash flows from investing activities:
      Proceeds from sales of equipment                                                21,561        21,504,042
      Distributions received from joint ventures                                     210,143             8,200
                                                                                 -----------       -----------

 Net cash provided by investing activities                                           231,704        21,512,242
                                                                                 -----------       -----------

 Cash flows from financing activities:
      Cash distributions paid to partners                                         (1,990,441)       (2,009,563)
      Cash paid for redemption of limited partnership units                          (77,210)               -
      Due to General Partner and affiliates, net                                      15,000                -
      Repayments of notes payable- non-recourse                                           -         (7,635,308)
      Repayments of notes payable- recourse                                               -         (5,400,000)
      Proceeds from note payable - recourse                                               -            775,000
                                                                                 -----------       -----------

 Net cash used in financing activities                                            (2,052,651)      (14,269,871)
                                                                                 -----------       -----------

 Net (decrease) increase in cash and cash equivalents                             (1,067,590)        6,757,679

 Cash and cash equivalents, beginning of the period                                1,419,446           718,195
                                                                                 -----------       -----------

 Cash and cash equivalents, end of the period                                    $   351,856       $ 7,475,874
                                                                                 ===========       ===========

</TABLE>


See accompanying notes to condensed consolidated financial statements.

                                       5
<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                            Six Months Ended June 30,
                                   (Unaudited)

<TABLE>
<CAPTION>

                                                                                    2006              2005
                                                                                 -----------       -----------
 Supplemental disclosure of cash flow information:
<S>                                                                              <C>               <C>
      Cash paid during the period for interest                                   $        -        $   140,309
                                                                                 ===========       ===========

 Supplemental disclosure of non-cash investing and financing activities:
      Principal and interest paid directly to lenders by lessees                 $  3,138,047      $ 7,269,898
                                                                                 ============      ===========

</TABLE>


See accompanying notes to condensed consolidated financial statements.

                                       6
<PAGE>


                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(1)    Basis of Presentation and Consolidation

     The accompanying condensed consolidated financial statements of ICON Income
Fund Eight A L.P (the  "Partnership")  have been  prepared  in  accordance  with
accounting  principles  generally  accepted in the United  States of America for
interim  financial  information and pursuant to the rules and regulations of the
Securities  and  Exchange  Commission  for Form 10-Q.  Accordingly,  they do not
include all of the information and footnotes  required by accounting  principles
generally  accepted  in the United  States of  America  for  complete  financial
statements.  In the opinion of the General Partner, all adjustments  (consisting
only of normal recurring accruals)  considered necessary for a fair presentation
have been included.  These condensed consolidated financial statements should be
read in  conjunction  with  the  consolidated  financial  statements  and  notes
included in the  Partnership's  2005 Annual Report on Form 10-K. The results for
the interim  period are not  necessarily  indicative of the results for the full
year.

     The condensed consolidated financial statements include the accounts of the
Partnership and its majority owned  subsidiary.  All  intercompany  accounts and
transactions have been eliminated in consolidation.

     The Partnership accounts for its noncontrolling interests in joint ventures
where the  Partnership  has  influence on  financial  and  operational  matters,
generally greater than 5% but less than 50% ownership interest, under the equity
method of accounting.  In such cases, the Partnership's original investments are
recorded  at  cost  and  adjusted   for  its  share  of  earnings,   losses  and
distributions.  The Partnership accounts for investments in joint ventures where
the  Partnership  has  virtually no influence  over  financial  and  operational
matters using the cost method of accounting.  In such cases,  the  Partnership's
original  investments  are recorded at cost and any  distributions  received are
recorded to operations.  All of the Partnership's  investments in joint ventures
are subject to its impairment review policies.

     In joint ventures where the  Partnership's  ownership  interest is majority
owned,  minority interest represents the minority owner's proportionate share of
its equity in the joint  venture.  The  minority  interest is  adjusted  for the
minority  owner's share of the earnings,  losses and  distributions of the joint
venture.

(2)    Organization

     The  Partnership  was  formed  on  July  9,  1997  as  a  Delaware  limited
partnership  for the purpose of acquiring  equipment  subject to lease and, to a
lesser degree,  acquiring ownership rights to items of leased equipment at lease
expiration.  The  Partnership  will  continue  until  December 31, 2017,  unless
terminated sooner.

     The General  Partner of the Partnership is ICON Capital Corp. (the "General
Partner"), a Connecticut  corporation.  The General Partner manages and controls
the  Partnership`s  business affairs,  including,  but not limited to, equipment
leases and financing transactions under the terms of a management agreement with
the  Partnership.  Additionally,  the  General  Partner has a 1% interest in the
profits, losses, cash distributions and liquidation proceeds of the Partnership.

                                       7
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(2)    Organization - continued

     The  Partnership  invested  most of the net  proceeds  from its offering in
items of equipment that are subject to a lease.  After the net offering proceeds
were invested, additional investments were made with the cash generated from the
Partnership's  initial  investments  to the extent  that cash was not needed for
expenses,  reserves and distributions to partners.  The investment in additional
equipment in this manner is called  "reinvestment."  The  Partnership  purchased
equipment  from time to time  until  approximately  five years from the date the
offering was  completed.  This time frame is called the  "reinvestment  period,"
which  ended on December  20,  2005.  After the  reinvestment  period,  we began
selling our assets in the ordinary course of business during a time frame called
the "liquidation period."

     Partners'   capital  accounts  are  increased  for  their  initial  capital
contribution plus their  proportionate  share of earnings and decreased by their
proportionate  share  of  losses  and  distributions.   Profits,   losses,  cash
distributions and liquidation proceeds are allocated 99% to the limited partners
and 1% to the General  Partner  until each  limited  partner has  received  cash
distributions  and  liquidation  proceeds  sufficient  to reduce their  adjusted
capital   contribution   account  to  zero  and  receive,  in  addition,   other
distributions  and  allocations  which would provide an 8% per annum  cumulative
return on their outstanding  adjusted capital contribution  account.  After such
time, distributions will be allocated 90% to the limited partners and 10% to the
General Partner.

     Certain  reclassifications  have  been made to the  accompanying  condensed
consolidated  financial  statements  for the three and six months ended June 30,
2005 to conform to the current period presentation.

(3)    Use of Estimates

     The  preparation  of financial  statements  in conformity  with  accounting
principles  generally  accepted  in the United  States of America  requires  the
General  Partner to make  estimates  and  assumptions  that affect the  reported
amounts of assets and  liabilities  and the disclosure of contingent  assets and
liabilities as of the date of the financial  statements and the reported amounts
of revenues and expenses  during the  reporting  period.  Significant  estimates
primarily  include the value of unguaranteed  residual values,  depreciation and
amortization  and  impairment  losses.  Actual  results  could differ from those
estimates.

(4)    Investments in Operating Leases

     The  Partnership's  investments  in  operating  leases  are  summarized  as
follows:


                                           (Unaudited)
                                            June 30,          December 31,
                                             2006                2005
                                          ------------        -----------
 Aircraft and aircraft related equipment  $ 18,486,930        $18,486,930
 Petrochemical tug and barge                 8,034,770          8,034,770
                                          ------------        -----------
                                            26,521,700         26,521,700

 Less: accumulated depreciation            (13,311,806)       (11,412,469)
                                          ------------        -----------

                                          $ 13,209,894        $15,109,231
                                          ============        ===========

                                       8
<PAGE>

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(5)    Joint Ventures

     The joint venture described below is minority owned and is not consolidated
by the Partnership.

ICON Global Crossing, LLC

     On November 17, 2005, the Partnership  along with ICON Income Fund Ten, LLC
and ICON  Leasing Fund  Eleven,  LLC ("Fund  Eleven"),  both  affiliates  of the
General Partner, formed ICON Global Crossing, LLC ("ICON Global Crossing"), with
original ownership  interests of approximately  12%, 44% and 44%,  respectively.
Total capital  contributions  made to ICON Global Crossing were $17,397,940,  of
which the  Partnership's  share was $2,006,952.  ICON Global Crossing  purchased
state-of-the-art  telecommunications  equipment  on  lease  to  Global  Crossing
Telecommunications,  Inc.  ("Global  Crossing").  On March 31, 2006, Fund Eleven
made an additional  capital  contribution to ICON Global Crossing of $7,733,176,
which changed the ownership  interests to approximately  8.0 %, 30.6% and 61.4%,
respectively.

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000 of equipment  (including  initial direct costs in the
form of legal fees of  approximately  $157,000) on lease to Global  Crossing and
during April 2006 purchased approximately  $3,165,000 of additional equipment on
lease with Global Crossing. The base lease term is for 48 months beginning April
1, 2006.

(6)    Equipment Held for Sale or Lease, Net

     Equipment held for sale or lease consists solely of aircraft  rotable parts
for Boeing A300 aircraft. Aircraft rotables are replacement spare parts that are
held in inventory by an airline.  The Partnership is currently in the process of
remarketing this equipment.

     At June 30,  2006,  the  General  Partner  determined,  based  upon  recent
negotiations with potential buyers,  that the aircraft rotables may be impaired.
Accordingly,  the  Partnership  recorded an  impairment  loss for  approximately
$142,000 to more closely approximate the adjusted book value to the current fair
value of the aircraft rotables, net of estimated selling costs.

(7)    Transactions with Related Parties

     Effective  April 1,  2006,  the  General  Partner  has waived its rights to
future management fees and administrative expense reimbursements.  For the three
months ended June 30,  2006,  the General  Partner  waived  management  fees and
administrative  expense  reimbursements  of  approximately  $90,000 and $63,700,
respectively.  Prior to April  1,  2006,  in  accordance  with the  terms of the
management  agreement,  the Partnership  paid the General Partner (i) management
fees ranging from 1% to 7% based on a percentage of the rentals  received either
directly by the Partnership or through joint ventures and (ii) acquisition fees,
through the reinvestment  period,  of 3% of the gross value of the Partnership's
acquisition  transactions.  In addition,  the General Partner was reimbursed for
administrative   expenses   incurred  in  connection   with  the   Partnership's
operations.

     The General Partner performs certain services relating to the management of
the  Partnership's  equipment  leasing  activities.  Such  services  include the
collection  of lease  payments  from the  lessees of the  equipment,  re-leasing
services in connection  with  equipment  which is off-lease,  inspections of the
equipment,  liaison with and general  supervision  of lessees to assure that the
equipment is being properly operated and maintained,  monitoring  performance by
the lessees of their  obligations  under the leases and the payment of operating
expenses.

                                       9
<PAGE>
                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(7)    Transactions with Related Parties - continued

     Administrative  expense  reimbursements  are costs  incurred by the General
Partner and necessary to the Partnership's  operations.  These costs include the
General  Partner's  legal,   accounting,   investor   relations  and  operations
personnel,  as well as professional fees and other costs that are charged to the
Partnership  based upon the  percentage of time such  personnel  dedicate to the
Partnership.  Excluded are salaries and related costs, travel expenses and other
administrative  costs incurred by individuals with a controlling interest in the
General Partner.

     The General Partner also has a 1% interest in the Partnership's profits and
distributions.  The  Partnership  paid or accrued  distributions  to the General
Partner of $20,004 during the six months ended June 30, 2006. Additionally,  the
General Partner's  interest in the Partnership's net income for the three months
ended June 30, 2006 and 2005 was $9,477 and $28,868,  respectively.  The General
Partner's interest in Partnership's the net income for the six months ended June
30, 2006 and 2005 was $10,426 and $25,021, respectively.

     The  Partnership  had a payable of $398,979 due to the General  Partner and
affiliates at June 30, 2006. The Partnership  owed the General Partner  $192,786
for accrued  and unpaid  administrative  expense  reimbursements,  $181,200  for
accrued and unpaid  acquisition fees incurred during the year ended December 31,
2005 and $9,993 for accrued and unpaid  distributions  at June 30, 2006. On June
1, 2006, the General  Partner  advanced the  Partnership  $15,000 and on July 3,
2006, the General Partner advanced the Partnership an additional $100,000. These
advances  are due on or  before  the date that is one year from the date of each
such advance and do not accrue interest.  These advances are evidenced by a note
between the  Partnership and the General Partner and were entered into to assist
the Partnership with its short-term working capital purposes.

     Fees and other expenses  charged to operations by the  Partnership and paid
or accrued to the General Partner or its affiliates for the three and six months
ended June 30, 2006 and 2005, respectively, were as follows:


<TABLE>
<CAPTION>


                                              Three Months Ended                    Six Months Ended
                                                    June 30,                            June 30,
                                        -------------------------------       -----------------------------
                                            2006               2005              2006             2005
                                        ------------        -----------       -----------     -------------
<S>                                     <C>                 <C>               <C>             <C>
 Management fees                        $        -          $    19,272       $   174,711     $     357,799
 Administrative expense reimbursements           -               81,143           139,079           218,797
                                        ------------        -----------       -----------     -------------

                                        $        -          $   100,415       $   313,790     $     576,596
                                        ============        ===========       ===========     =============
</TABLE>


(8)    Recent Accounting Pronouncements

     The General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.

                                       10
<PAGE>

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

     The  following is a  discussion  of our results of  operations  and current
financial  position.  This  discussion  should be read in  conjunction  with our
unaudited condensed consolidated financial statements and related notes included
elsewhere  in this report,  Item 1A. Risk  Factors and the audited  consolidated
financial  statements  and related  notes  included in our Annual Report on Form
10-K for the year ended December 31, 2005.

     As used in this  Quarterly  Report on Form 10-Q,  references to "we," "us,"
"our"  or  similar  terms  include  ICON  Income  Fund  Eight  A  L.P.  and  its
consolidated subsidiaries.

Forward-Looking Statements

     Certain statements within this Quarterly Report on Form 10-Q may constitute
forward-looking   statements  within  the  meaning  of  the  Private  Securities
Litigation  Reform  Act of 1995  ("PSLRA").  These  statements  are  being  made
pursuant to the PSLRA, with the intention of obtaining the benefits of the "safe
harbor"  provisions of the PSLRA,  and, other than as required by law, we assume
no  obligation  to  update  or  supplement  such   statements.   Forward-looking
statements are those that do not relate solely to historical fact. They include,
but are not limited to, any statement  that may predict,  forecast,  indicate or
imply future  results,  performance,  achievements  or events.  You can identify
these   statements  by  the  use  of  words  such  as  "may,"  "will,"  "could,"
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and variations of these words or comparable words or phrases of similar meaning.
These  forward-looking  statements  reflect our current beliefs and expectations
with respect to future  events and are based on  assumptions  and are subject to
risks and  uncertainties  and other  factors  outside our control that may cause
actual results to differ materially from those projected.

Overview

     We are an  equipment  leasing  business  formed on July 9,  1997.  We began
active  operations on October 14, 1998.  We primarily  engage in the business of
acquiring  equipment  subject  to  lease  and,  to a  lesser  degree,  acquiring
ownership rights to items of leased equipment at lease  expiration.  Some of our
equipment  leases are acquired for cash and are expected to provide current cash
flow, which we refer to as "income"  leases.  The majority of the purchase price
of our other  equipment  leases will be financed,  so these leases will generate
little or no current cash flow because  substantially all of the rental payments
received from a lessee will be paid to a lender.  For these "growth" leases,  we
anticipate  that the future value of the leased  equipment  will exceed the cash
portion  of  the  purchase   price  paid  for  the   equipment.   We  ended  our
"reinvestment"  period on  December  20, 2005 and began our  liquidation  period
where we began to sell our assets in the ordinary course of business.

     If we believe it would  benefit our  partners to reinvest  our cash flow in
equipment during the liquidation  period,  we may do so, but our General Partner
will not  receive  any  additional  acquisition  fees in  connection  with  such
reinvestments. Our goal is to complete the liquidation period within three years
after the end of the reinvestment period, but it may take longer to do so.

     At June 30, 2006 our current  portfolio,  which we hold either  directly or
through joint venture investments with affiliates and others, consists primarily
of the following equipment subject to lease:

     Air Transportation Equipment:

     o    We have a 90.0%  interest in a McDonnell  Douglas  DC-10-30F  aircraft
          subject  to lease  with  FedEx.  At June 30,  2006,  the  lease  has a
          remaining term of 12 months.

                                       11
<PAGE>

     o    We have a 100.0%  interest  in  various  aircraft  rotables  that were
          originally on lease to Sabena Belgian World  Airways,  Sabena Oman and
          Sabena MEA. All of this  equipment  is  currently  off lease and being
          remarketed.

     Energy Equipment:

     o    We have a 100.0%  interest in one  tugboat  ("M/V  MICHIGAN")  bearing
          official  number  650770  and one oil barge  ("GREAT  LAKES")  bearing
          official  number  650771 on charter to  Keystone  Great  Lakes,  whose
          obligations  are  ultimately  guaranteed  by BP p.l.c.  The charter is
          scheduled to expire on January 1, 2008.

     Manufacturing Equipment for Playgrounds:

     o    We  have a  100.0%  interest  in  equipment  used  in a  manufacturing
          facility  on lease  to  Playcore  Wisconsin,  Inc.  ("Playcore").  The
          manufacturing  equipment  is  on  lease  for a  term  of  three  years
          commencing January 1, 2006.

     Telecommunications Equipment:

     o    We have an 8.0% ownership interest in ICON Global Crossing, LLC ("ICON
          Global  Crossing"),  an entity also  managed by our  General  Partner,
          which purchased state-of-the-art telecommunications equipment on lease
          to Global Crossing Telecommunications, Inc ("Global Crossing").

Lease and Other Significant Transactions

     Telecommunications Equipment

     On November  17,  2005,  we along with ICON  Income Fund Ten,  LLC and ICON
Leasing  Fund  Eleven,  LLC ("Fund  Eleven"),  both  affiliates  of our  General
Partner,  formed ICON Global  Crossing,  with  original  ownership  interests of
approximately 12%, 44% and 44%,  respectively.  Total capital contributions made
to ICON Global  Crossing were  $17,397,940,  of which our share was  $2,006,952.
ICON Global Crossing purchased state-of-the-art  telecommunications equipment on
lease to Global  Crossing.  On March 31,  2006,  Fund Eleven made an  additional
capital  contribution to ICON Global  Crossing of $7,733,176,  which changed the
ownership interests to approximately 8.0 %, 30.6% and 61.4%, respectively.

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000  of equipment  (including  approximately  $157,000 in
legal  fees) on  lease to  Global  Crossing  and  during  April  2006  purchased
approximately  $3,165,000 of additional equipment on lease with Global Crossing.
The base lease term is for 48 months beginning April 1, 2006.

New Accounting Pronouncements

     Our General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.

Results  of  Operations  for the Three  Months  Ended  June 30,  2006 (the "2006
Quarter") and 2005 (the "2005 Quarter")

     We began  our  liquidation  period on  December  20,  2005.  Our goal is to
complete the liquidation period within three years, but it may take longer to do
so.  During the  liquidation  period,  we will sell our  assets in the  ordinary
course of  business.  As we begin to sell our  assets,  both  rental  income and
finance  income will decrease over time as will expenses  related to our assets,
such as depreciation expense. Additionally,  interest expense should decrease as
we reach the  expiration  of leases that were financed and the debt is repaid to
the lender.  As leased  equipment  is sold,  we will  experience  both gains and
losses on these sales.

                                       12
<PAGE>

     Revenue  for the  2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:

<TABLE>
<CAPTION>
                                                                       Three Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005             Change
                                                             ------------        -----------       -----------
<S>                                                          <C>                 <C>               <C>
 Total revenue                                               $  2,033,405        $ 7,408,420       $(5,375,015)
                                                             ============        ===========       ===========

 Rental income                                               $  1,809,063        $ 2,169,063       $  (360,000)
 Finance income                                              $    167,085        $   343,109       $  (176,024)
 Income from investments in joint ventures                   $     57,219        $       732       $    56,487
 Net gain on sales of equipment                              $         -         $ 4,844,909       $(4,844,909)
 Interest and other income                                   $         38        $    50,607       $   (50,569)

</TABLE>

     Total revenue for the 2006 Quarter decreased $5,375,015, or 72.6%, compared
to the 2005 Quarter.  The decrease in both rental income and finance  income was
principally due to leased  equipment we sold during 2005. The decrease in rental
income is solely due to the sale  during  July 2005 of the two  Boeing  aircraft
previously  on lease to America West  Airlines,  Inc.  Rental  income from these
aircraft is included in the 2005  Quarter and not in the 2006  Quarter.  Finance
income  decreased  primarily  due to the sale of the coal  handling  facility on
lease to Portland  General Electric during May 2005. The decrease in net gain on
sale of equipment is due  primarily  to the sale of the coal  handling  facility
previously on lease to Portland  General Electric that resulted in a net gain of
approximately $4,834,000 during the 2005 Quarter.

     Expenses  for the 2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:

<TABLE>
<CAPTION>

                                                                        Three Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005              Change
                                                             ------------        -----------       -----------
<S>                                                          <C>                 <C>               <C>
 Total expenses                                              $  1,085,677        $ 4,521,608       $(3,435,931)
                                                             ============        ===========       ============

 Depreciation and amortization                               $    555,360        $ 2,078,507       $(1,523,147)
 Interest                                                    $    137,651        $   396,008       $  (258,357)
 General and administrative                                  $    153,095        $    74,735       $    78,360
 Management fees - General Partner                           $         -         $    19,272       $   (19,272)
 Administrative expense reimbursements - General Partner     $         -         $    81,143       $   (81,143)
 Impairment loss                                             $    141,940        $ 1,836,395       $(1,694,455)
 Minority interest                                           $     97,631        $    35,548       $    62,083

</TABLE>

     Total  expenses  for the  2006  Quarter  decreased  $3,435,931,  or  76.0%,
compared to the 2005 Quarter.  The decrease in depreciation and amortization was
primarily due to our General Partner's  determination at December 31, 2005, that
we would  discontinue  depreciating  one of our assets, a tug boat and barge, on
charter to Keystone Great Lakes.  This  assessment was based upon the results of
our  General  Partner's  annual  review  of our  assets in  accordance  with our
impairment policy. During the review process our General Partner determined that
the net book value of this  equipment  approximated  the estimated fair value at
lease  termination on January 1, 2008. Our General  Partner  estimated that this
change  will  result in a  decrease  in our  depreciation  and  amortization  of
approximately   $1,243,000   annually,   or  approximately   $1.69  per  limited
partnership  unit.  The decrease in interest  expense was  primarily  due to our
repayment of the  outstanding  debt balance  related to the two Boeing  aircraft
sold during July 2005. The decrease of both  management  fees - General  Partner
and  administrative  expense  reimbursements  -  General  Partner  is due to our
General  Partner's  decision,  effective  April 1,  2006,  to waive  all  future
management  fees and  administrative  expense  reimbursements.  The  decrease in
impairment loss is due to our General Partner's decision during the 2006 Quarter
that our aircraft  rotables  required an impairment of  approximately  $142,000,
while during the 2005 Quarter our General  Partner  determined that our aircraft
rotables required an impairment of approximately $1,152,000 and our two aircraft
sold during July 2005  required an  impairment  loss of  approximately  $685,000
during the 2005 Quarter.

                                       13
<PAGE>

     Net Income

     As a result of the foregoing  factors,  the net income for 2006 Quarter was
$947,728,  as compared  to net income for 2005  Quarter of  $2,886,812.  The net
income per weighted average number of limited  partnership units outstanding for
the 2006 Quarter was $1.28 as compared to net income per weighted average number
of limited partnership units outstanding for 2005 Quarter of $3.86.

Results of Operations for the Six Months Ended June 30, 2006 (the "2006 Period")
and 2005 (the "2005 Period")

     Revenues for the 2006 Period and the 2005 Period are summarized as follows:

<TABLE>
<CAPTION>

                                                                          Six Months Ended June 30,
                                                             -------------------------------------------------
                                                                  2006              2005             Change
                                                             ------------       ------------       ------------
<S>                                                          <C>                 <C>               <C>
 Total revenue                                               $  4,123,674        $10,223,684       $(6,100,010)
                                                             ============        ===========       ===========

 Rental income                                               $  3,618,127        $ 4,461,393       $  (843,266)
 Finance income                                              $    373,566        $   851,673       $  (478,107)
 Income from investments in joint ventures                   $    104,081        $     1,011       $   103,070
 Net gain on sales of equipment                              $         -         $ 4,787,391       $(4,787,391)
 Interest and other income                                   $     27,900        $   122,216       $   (94,316)

</TABLE>

     Total revenue for the 2006 Period decreased $6,100,010,  or 59.7%, compared
to the 2005 Period.  The decrease in both rental  income and finance  income was
principally due to leased  equipment we sold during 2005. The decrease in rental
income is primarily due to the sale during July 2005, of the two Boeing aircraft
previously  on lease to America West  Airlines,  Inc.  Rental  income from these
aircraft  is included  in the 2005  Period and not in the 2006  Period.  Finance
income  decreased  primarily  due to the  expiration  of our lease with  E*Trade
during  February  2005 and the sale of the coal  handling  facility  on lease to
Portland  General  Electric during May 2005. The decrease in net gain on sale of
equipment is due primarily to the sale of the coal handling facility  previously
on  lease  to  Portland  General  Electric  that  resulted  in  a  net  gain  of
approximately $4,834,000 during the 2005 Period.

     Expenses for the 2006 Period and the 2005 Period are summarized as follows:


<TABLE>
<CAPTION>
                                                                       Six Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005              Change
                                                             ------------        -----------       -----------
<S>                                                          <C>                 <C>               <C>
 Total expenses                                              $  3,081,061        $ 7,721,615       $(4,640,554)
                                                             ============        ===========       ===========

 Depreciation and amortization                               $  1,926,043        $ 4,171,172       $(2,245,129)
 Interest                                                    $    305,400        $   924,425       $  (619,025)
 General and administrative                                  $    283,137        $   155,406       $   127,731
 Management fees - General Partner                           $    174,711        $   357,799       $  (183,088)
 Administrative expense reimbursements - General Partner     $    139,079        $   218,797       $  (79,718)
 Minority interest                                           $    110,751        $    57,621       $    53,130
 Impairment loss                                             $    141,940        $ 1,836,395       $(1,694,455)

</TABLE>

                                       14
<PAGE>

     Total expenses for the 2006 Period decreased $4,640,554, or 60.1%, compared
to the 2005 Period.  The decrease in depreciation and amortization was primarily
due to our General  Partner's  determination  at December 31, 2005 that we would
discontinue  depreciating one of our assets, a tug boat and barge, on charter to
Keystone Great Lakes.  This assessment was based upon the results of our General
Partner's annual review of our assets in accordance with our impairment  policy.
During the review process our General Partner determined that the net book value
of this equipment  approximated the estimated fair value at lease termination on
January 1, 2008. Our General Partner estimated that this change will result in a
decrease  in our  depreciation  and  amortization  of  approximately  $1,243,000
annually,  or approximately  $1.69 per limited partnership unit. The decrease in
interest  expense was  primarily due to our  repayment of the  outstanding  debt
balance  related to the two Boeing  aircraft sold during July 2005. The decrease
of  both  management  fees  -  General   Partner  and   administrative   expense
reimbursements  - General  Partner  is due to our  General  Partner's  decision,
effective April 1, 2006, to waive all future management fees and  administrative
expense  reimbursements.  The decrease in impairment  loss is due to our General
Partners  decision during the 2006 Period that our aircraft rotables required an
impairment of approximately  $142,000,  while during the 2005 Period our General
Partner  determined  that  our  aircraft  rotables  required  an  impairment  of
approximately  $1,152,000 and our two aircraft sold during July 2005 required an
impairment loss of approximately $685,000 during the 2005 Period.

Net Income

     As a result of the  foregoing  factors,  the net income for 2006 Period was
$1,042,613,  as compared to net income for 2005  Period of  $2,502,069.  The net
income per weighted average number of limited  partnership units outstanding for
the 2006 Period was $1.40 as compared to net income per weighted  average number
of limited partnership units outstanding for 2005 Period of $3.35.

Liquidity and Capital Resources

     Sources and Uses of Cash

     At June 30, 2006, we had cash and cash equivalents of $351,856.  During our
liquidation period, our main source of cash is expected to be from operating and
investing  activities.  Our main use of cash  during the  liquidation  period is
expected to be for financing  activities,  in the form of cash  distributions to
our partners.

     Our main  sources  of cash  during  the 2006  Period  were  from  investing
activities and operating activities.  Our primary sources of cash from investing
activities were from distributions received from joint ventures of approximately
$210,000 and proceeds on sales of equipment of approximately  $22,000.  The main
source of cash  from  operating  activities  was from the  collection  of rental
income from non-financed leases of approximately $1,312,000.  Our only source of
cash from financing activities was $15,000 advanced from our General Partner.

     Our main use of cash during the 2006 Period was for  financing  activities.
Our primary use of cash for financing  activities was  distribution  payments to
our partners of approximately  $1,990,000 and redemption of limited  partnership
units of approximately $77,000.

     Financings and Borrowings

     We have non-recourse debt at June 30, 2006 of $9,868,901.  Our non-recourse
debt consists of notes payable in which the lenders have a security  interest in
the equipment and an assignment  of the rental  payments  under the leases.  The
lenders  are  being  paid  directly  by  the  lessees.   Our  non-recourse  debt
obligations accrue interest ranging between 4.00% per year and 7.89% per year.

     On June 1, 2006,  our  General  Partner  advanced us $15,000 and on July 3,
2006,  advanced  us  an  additional  $100,000  for  short-term  working  capital
purposes.  These advances are evidenced by a note, are due on or before the date
that is one year from the date of each such advance and do not accrue interest.

     Our  General  Partner  believes  that  with  the  cash  we  have  currently
available,  cash being generated from our leases,  cash  distributions  from our
joint ventures and proceeds from equipment  sales,  we have  sufficient  cash to
continue our operations into the  foreseeable  future.  However,  our ability to
generate  cash  in  the  future  is  subject  to  general  economic,  financial,
competitive, regulatory and other factors that affect our lessee businesses that
are beyond our control.

                                       15
<PAGE>

     Distributions

     We paid monthly  distributions to our limited  partners  beginning with the
first month after the limited partners' admission through the termination of the
operating period, which was December 20, 2005. During the liquidation period, we
have continued to make  distributions  pursuant to the terms of the  partnership
agreement.  We expect that distributions made during the liquidation period will
vary,  depending on the timing of the sale of our assets,  our receipt of rental
income,  and income from our investments.  We paid  distributions to our limited
partners  for the six months  ended June 30, 2006 of  $1,980,430  and we paid or
accrued  distributions  to our General Partner for the six months ended June 30,
2006 of $20,004.

     Contractual Obligations and Commitments and Off Balance Sheet Transactions

     On June 1, 2006,  our  General  Partner  advanced us $15,000 and on July 3,
2006,  advanced  us  an  additional  $100,000  for  short-term  working  capital
purposes.  These advances are evidenced by a note, are due on or before the date
that is one year from the date of each such advance and do not accrue interest.

     Our  other  contractual   obligations  and  commitments  have  not  changed
materially from the amounts  disclosed in our Annual Report on Form 10-K for the
year ended December 31, 2005. We do not have any off balance sheet transactions.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

     We, like most other companies,  are exposed to certain market risks,  which
include  changes in interest rates and the demand for equipment (and the related
residuals)  owned by us. We believe  that our  exposure to other  market  risks,
including foreign currency  exchange rate risk,  commodity risk and equity price
risk, are  insignificant,  at this time, to both our financial  position and our
results of operations.  There were no material changes to the disclosure related
to these items  since the filing of our Annual  Report on Form 10-K for the year
ended December 31, 2005.

Item 4.  Controls and Procedures

Evaluation of disclosure controls and procedures

     In connection  with the  preparation of this Quarterly  Report on Form 10-Q
for the period  ended June 30, 2006,  as well as the  financial  statements  and
Quarterly  Reports  on Form  10-Q for the  period  ended  June 30,  2006 for our
affiliates, our General Partner carried out an evaluation, under the supervision
and with the  participation of the management of our General Partner,  including
its Chief Executive Officer and the Principal  Financial and Accounting Officer,
of the  effectiveness  of the  design and  operation  of our  General  Partner's
disclosure  controls and  procedures as of the end of the period covered by this
report pursuant to the Securities  Exchange Act of 1934.  Based on the foregoing
evaluation, except as noted below, the Chief Executive Officer and the Principal
Financial and Accounting Officer concluded that our General Partner's disclosure
controls and procedures were effective.

                                       16
<PAGE>

     While evaluating our General Partner's  disclosure controls and procedures,
our General Partner recognized that greater internal controls were needed to aid
in a more efficient closing of our financial  statements,  thereby requiring our
General  Partner to hire  additional  skilled  accounting  staff to support  the
senior vice president of accounting  hired by our General  Partner at the end of
the third quarter of 2004. In addition, our General Partner hired two additional
accounting  staff members during 2005 who are certified  public  accountants and
are  experienced  with  public  reporting  entities.  Our General  Partner  will
continue to evaluate its disclosure  controls and procedures to determine  their
effectiveness  and  adequacy and will take the steps  necessary,  in our General
Partner's  opinion,  to ensure the adequacy of our General Partner's  disclosure
controls and procedures.

     In designing and evaluating our General Partner's  disclosure  controls and
procedures,   our  General  Partner  recognized  that  disclosure  controls  and
procedures,  no  matter  how well  conceived  and  operated,  can  provide  only
reasonable,  not  absolute,  assurance  that the  objectives  of the  disclosure
controls and procedures are met. Our General Partner's  disclosure  controls and
procedures have been designed to meet reasonable assurance standards. Disclosure
controls  and  procedures  cannot  detect or prevent  all error and fraud.  Some
inherent  limitations  in disclosure  controls and  procedures  include costs of
implementation, faulty decision-making,  simple error and mistake. Additionally,
controls  can be  circumvented  by the  individual  acts  of  some  persons,  by
collusion of two or more people, or by management override of the controls.  The
design of any system of controls is based,  in part,  upon  certain  assumptions
about the  likelihood of future  events,  and there can be no assurance that any
design will succeed in  achieving  its stated  goals under all  anticipated  and
unanticipated  future  conditions.  Over time,  controls  may become  inadequate
because of changes in conditions,  or the degree of compliance with  established
policies or procedures.

     Our General Partner's Chief Executive  Officer and Principal  Financial and
Accounting  Officer have determined that no weakness in disclosure  controls and
procedures  had any  material  effect on the accuracy  and  completeness  of our
financial reporting and disclosure included in this report.

                                       17
<PAGE>

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

     In the ordinary  course of conducting  our  business,  there may be certain
claims, suits and complaints filed against us. In the opinion of management, the
outcome  of such  matters,  if any,  will  not  have a  material  impact  on our
consolidated  financial  position or results of  operations.  No material  legal
proceedings are currently pending or threatened, to our knowledge, against us or
against any of our assets.

Item 1A. Risk Factors

     There have been no material  changes  from the risk  factors  disclosed  in
"Item 1A.  Risk  Factors"  of our Annual  Report on Form 10-K for the year ended
December 31, 2005.

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

     Our General  Partner  consented to us redeeming  1,650 limited  partnership
units during the 2006 Period. The redemption amounts are calculated according to
a specified  redemption  formula in accordance with the  partnership  agreement.
Redeemed  units  have no voting  rights and do not share in  distributions.  The
partnership  agreement limits the number of limited  partnership units which can
be redeemed in any one year and redeemed  limited  partnership  units may not be
reissued. The following table details our limited partnership unit redemptions:


<TABLE>
<CAPTION>
                                                Total Number
                                                 of Limited           Price Paid
                                                Partner Units         Per Limited
                                                 Redeemed            Partner Units
                                               --------------        -------------


<S>                                           <C>                    <C>
 January 1, 2006 through January 31, 2006               1,000        $      49.43
 February 1, 2006 through February 28, 2006               650               42.73
 March 1, 2006 through March 31, 2006                     -                   -
 April 1, 2006 through April 30, 2006                     -                   -
 May 1, 2006 thorugh May 31, 2006                         -                   -
 June 1, 2006 through June 30, 2006                       -                   -
                                               --------------        ------------

                                                        1,650        $      46.79
                                               ==============        ============

</TABLE>

                                       18
<PAGE>

Item 3.  Default Upon Senior Securities

         Not applicable.

Item 4.  Submission of Matters to a Vote of Security Holders

         No matters were submitted to a vote of security holders during the 2006
Quarter.

Item 5.  Other Information

         Not applicable.

Item 6 - Exhibits

     31.1 Rule 13a-14(a)/15d-14(a) certifications.

     31.2 Rule 13a-14(a)/15d-14(a) certifications.

     32.1 Certification  pursuant to 18 U.S.C.  ss.1350,  as adopted pursuant to
          Section 906 of the Sarbanes-Oxley Act of 2002.

     32.2 Certification  pursuant to 18 U.S.C.  ss.1350,  as adopted pursuant to
          Section 906 of the Sarbanes-Oxley Act of 2002.

                                       19
<PAGE>


                                   SIGNATURES

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

ICON Income Fund Eight A L.P.  (Registrant) By its General Partner, ICON Capital
Corp.

Date: August 11, 2006

/s/ Beaufort J.B. Clarke
---------------------------------------
Beaufort J.B. Clarke
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)

Date: August 11, 2006

/s/ Thomas W. Martin
---------------------------------------
Thomas W. Martin
Chief Operating Officer and Chief Financial Officer
(Principal Financial and Accounting Officer)

                                       20
[{"type": "10-Q", "sequence": "1", "filename": "eighta.txt", "secsgml_size_bytes": 71116}]
{"company-data": {"conformed-name": "ICON INCOME FUND EIGHT /DE", "cik": "0001061134", "assigned-sic": "7359", "irs-number": "134006824", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "10-Q", "act": "34", "file-number": "333-54011", "film-number": "061024728"}, "business-address": {"street1": "100 FIFTH AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10011", "phone": "2124184701"}, "mail-address": {"street1": "100 FIFTH AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10011"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-Q

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

quarterly period ended                    June 30, 2006
                       ---------------------------------------------------------

[ ] 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 Identification
incorporation or organization)                                Number)

 100 Fifth Avenue, 4th Floor, New York, New York             10011-1505
--------------------------------------------------------------------------------
(Address of principal executive offices)                   (Zip code)

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

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

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

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). [ ] Yes [x] No

Number of outstanding  limited  partnership units of the registrant on August 1,
2006 is 735,232.
ICON Income Fund Eight A L.P.
                                      Index
PART I - FINANCIAL INFORMATION                                                         Page

     Item 1.  Condensed Consolidated Financial Statements

         Condensed Consolidated Balance Sheets at June 30, 2006 (Unaudited) and
           December 31, 2005                                                             1

         Condensed Consolidated Statements of Operations for the Three and Six Months
           Ended June 30, 2006 and 2005 (Unaudited)                                      3

         Condensed Consolidated Statement of Changes in Partners' Equity for the Six
           Months Ended June 30, 2006 (Unaudited)                                        4

         Condensed Consolidated Statements of Cash Flows for the Six Months Ended
           June 30, 2006 and 2005 (Unaudited)                                            5

         Notes to Condensed Consolidated Financial Statements (Unaudited)                7

     Item 2. General Partner's Discussion and Analysis of Financial Condition and
              Results of Operations                                                     11

     Item 3.  Quantitative and Qualitative Disclosures About Market Risk                16

     Item 4.  Controls and Procedures                                                   16

PART II - OTHER INFORMATION

     Item 1.  Legal Proceedings                                                         18

     Item 1A. Risk Factors                                                              18

     Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds               18

     Item 3.  Defaults Upon Senior Securities                                           19

     Item 4.  Submission of Matters to a Vote of Security Holders                       19

     Item 5.  Other Information                                                         19

     Item 6.  Exhibits                                                                  19

Signatures                                                                              20
PART I - FINANCIAL INFORMATION

Item 1.  Condensed Consolidated Financial Statements

                          ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets

                                     ASSETS

                                               (Unaudited)
                                                 June 30          December 31,
                                                  2006               2005
                                               ------------       -----------
 Cash and cash equivalents                     $    351,856       $ 1,419,446
                                               ------------       -----------

 Investments in finance leases:
      Minimum rents receivable                    4,384,511         5,696,391
      Estimated unguaranteed residual values        200,000           200,000
      Initial direct costs, net                     115,680           138,816
      Unearned income                              (722,077)       (1,095,644)
                                               ------------       -----------

         Net investments in finance leases        3,978,114         4,939,563
                                               ------------       -----------

 Investments in operating leases:
      Equipment, at cost                         26,521,700        26,521,700
      Accumulated depreciation                  (13,311,806)      (11,412,469)
                                               ------------       -----------

         Net investments in operating leases     13,209,894        15,109,231
                                               ------------       -----------

 Investments in joint ventures                    3,899,293         4,004,228
 Equipment held for sale or lease, net              159,500           323,001
 Other assets, net                                1,246,113           805,465
                                               ------------       -----------

         Total assets                          $ 22,844,770       $26,600,934
                                               ============       ===========

See accompanying notes to condensed consolidated financial statements.

                                       1
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                      Condensed Consolidated Balance Sheets

                        LIABILITIES AND PARTNERS' EQUITY
(Unaudited)
                                                             June 30     December 31,
                                                              2006          2005
                                                          ------------   -----------
Notes and accrued interest payable - non-recourse        $  9,868,901   $12,701,548
 Accounts payable and accrued expenses                         231,746       376,301
 Due to General Partner and affiliates                         398,979       253,662
 Minority interest                                             220,434       109,682
                                                          ------------   -----------

   Total liabilities                                        10,720,060    13,441,193
                                                          ------------   -----------

 Commitments and contingencies

 Partners' equity:
   General Partner                                            (526,706)     (517,128)
   Limited Partners (735,232 and 736,882 units
     outstanding, $100 per unit original issue price)       12,651,416    13,676,869
                                                          ------------   -----------

   Total partners' equity                                   12,124,710    13,159,741
                                                          ------------   -----------

   Total liabilities and partners' equity                 $ 22,844,770   $26,600,934
                                                          ============   ===========
See accompanying notes to condensed consolidated financial statements.

                                       2
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Operations
                                   (Unaudited)
Three Months Ended June 30,          Six Months Ended June 30,
                                                             -------------------------------       -----------------------------
                                                                 2006               2005               2006            2005
                                                             ------------        -----------      ------------     -------------
Revenue:
      Rental income                                          $  1,809,063        $ 2,169,063       $ 3,618,127     $   4,461,393
      Finance income                                              167,085            343,109           373,566           851,673
      Income from investments in joint ventures                    57,219                732           104,081             1,011
      Net gain on sales of equipment                                   -           4,844,909                -          4,787,391
      Interest and other income                                        38             50,607            27,900           122,216
                                                             ------------        -----------       -----------     -------------

         Total revenue                                          2,033,405          7,408,420         4,123,674        10,223,684
                                                             ------------        -----------       -----------     -------------

 Expenses:
      Depreciation and amortization                               555,360          2,078,507         1,926,043         4,171,172
      Interest                                                    137,651            396,008           305,400           924,425
      Management fees - General Partner                                -              19,272           174,711           357,799
      Administrative expense reimbursements - General Partner          -              81,143           139,079           218,797
      General and administrative                                  153,095             74,735           283,137           155,406
      Impairment loss                                             141,940          1,836,395           141,940         1,836,395
      Minority interest                                            97,631             35,548           110,751            57,621
                                                             ------------        -----------       -----------     -------------

         Total expenses                                         1,085,677          4,521,608         3,081,061         7,721,615
                                                             ------------        -----------       -----------     -------------

 Net income                                                  $    947,728        $ 2,886,812       $ 1,042,613     $   2,502,069
                                                             ============        ===========       ===========     =============

 Net income allocable to:
      Limited Partners                                       $    938,251        $ 2,857,944       $ 1,032,187     $   2,477,048
      General Partner                                               9,477             28,868            10,426            25,021
                                                             ------------        -----------       -----------     -------------

                                                             $    947,728        $ 2,886,812       $ 1,042,613     $   2,502,069
                                                             ============        ===========       ===========     =============

 Weighted average number of limited partnership
      units outstanding                                           735,232            739,515           735,633          739,515
                                                             ============        ===========       ===========     =============

 Net income per weighted average limited
      partnership unit outstanding                           $       1.28        $      3.86       $      1.40     $        3.35
                                                             ============        ===========       ===========     =============
See accompanying notes to condensed consolidated financial statements.

                                       3
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
               Condensed Statement of Changes in Partners' Equity
                         Six Months Ended June 30, 2006
                                   (Unaudited)
Limited
                                                               Partner                                                 Total
                                                                Units              Limited            General        Partners'
                                                             Outstanding           Partners           Partner          Equity
                                                             ------------       ------------       -----------     -------------
Balance, January 1, 2006                                         736,882       $ 13,676,869       $  (517,128)    $  13,159,741

 Limited partnership units redeemed                                (1,650)           (77,210)               -            (77,210)
 Cash distributions paid or accrued to partners                       -           (1,980,430)          (20,004)       (2,000,434)
 Net income                                                           -            1,032,187            10,426         1,042,613
                                                             ------------       ------------       -----------     -------------

 Balance, June 30, 2006                                           735,232       $ 12,651,416       $  (526,706)    $  12,124,710
                                                             ============       ============       ===========     =============
See accompanying notes to condensed consolidated financial statements.

                                       4
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                            Six Months Ended June 30,
                                   (Unaudited)
Increase (decrease) in cash and cash equivalents                                    2006             2005
                                                                                -----------       -----------
Cash flows from operating activities:
      Net income                                                                 $ 1,042,613       $ 2,502,069
      Adjustments to reconcile net income to net cash
        provided by (used in) operating activities:
            Rental income paid directly to lenders by lessees                     (3,618,127)       (4,461,393)
            Finance income  paid directly to lenders by lessees                     (373,566)         (851,673)
            Income from investments in joint ventures                               (104,081)           (1,011)
            Net gain on sales of equipment                                                -         (4,787,391)
            Depreciation and amortization                                          1,926,043         4,171,172
            Interest expense on non-recourse financing paid directly
               to lenders by lessees                                                 305,400           784,116
            Impairment loss                                                          141,940         1,836,395
            Minority interest                                                        110,751            57,621
         Changes in operating assets and liabilities:
            Collection of principal - non-financed receivables                     1,311,880           379,535
            Other assets                                                              34,735            (6,230)
            Accrued interest income                                                       -           (108,120)
            Accounts payable and accrued expenses                                   (144,555)             (409)
            Due to General Partner and affiliates, net                               120,324            (2,491)
            Deferred rental income                                                        -              3,118
                                                                                 -----------       -----------
 Net cash provided by (used in) operating activities                                 753,357          (484,692)
                                                                                 -----------       -----------

 Cash flows from investing activities:
      Proceeds from sales of equipment                                                21,561        21,504,042
      Distributions received from joint ventures                                     210,143             8,200
                                                                                 -----------       -----------

 Net cash provided by investing activities                                           231,704        21,512,242
                                                                                 -----------       -----------

 Cash flows from financing activities:
      Cash distributions paid to partners                                         (1,990,441)       (2,009,563)
      Cash paid for redemption of limited partnership units                          (77,210)               -
      Due to General Partner and affiliates, net                                      15,000                -
      Repayments of notes payable- non-recourse                                           -         (7,635,308)
      Repayments of notes payable- recourse                                               -         (5,400,000)
      Proceeds from note payable - recourse                                               -            775,000
                                                                                 -----------       -----------

 Net cash used in financing activities                                            (2,052,651)      (14,269,871)
                                                                                 -----------       -----------

 Net (decrease) increase in cash and cash equivalents                             (1,067,590)        6,757,679

 Cash and cash equivalents, beginning of the period                                1,419,446           718,195
                                                                                 -----------       -----------

 Cash and cash equivalents, end of the period                                    $   351,856       $ 7,475,874
                                                                                 ===========       ===========
See accompanying notes to condensed consolidated financial statements.

                                       5
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
                 Condensed Consolidated Statements of Cash Flows
                            Six Months Ended June 30,
                                   (Unaudited)
2006              2005
                                                                                 -----------       -----------
 Supplemental disclosure of cash flow information:
Cash paid during the period for interest                                   $        -        $   140,309
                                                                                 ===========       ===========

 Supplemental disclosure of non-cash investing and financing activities:
      Principal and interest paid directly to lenders by lessees                 $  3,138,047      $ 7,269,898
                                                                                 ============      ===========
See accompanying notes to condensed consolidated financial statements.

                                       6
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(1)    Basis of Presentation and Consolidation

     The accompanying condensed consolidated financial statements of ICON Income
Fund Eight A L.P (the  "Partnership")  have been  prepared  in  accordance  with
accounting  principles  generally  accepted in the United  States of America for
interim  financial  information and pursuant to the rules and regulations of the
Securities  and  Exchange  Commission  for Form 10-Q.  Accordingly,  they do not
include all of the information and footnotes  required by accounting  principles
generally  accepted  in the United  States of  America  for  complete  financial
statements.  In the opinion of the General Partner, all adjustments  (consisting
only of normal recurring accruals)  considered necessary for a fair presentation
have been included.  These condensed consolidated financial statements should be
read in  conjunction  with  the  consolidated  financial  statements  and  notes
included in the  Partnership's  2005 Annual Report on Form 10-K. The results for
the interim  period are not  necessarily  indicative of the results for the full
year.

     The condensed consolidated financial statements include the accounts of the
Partnership and its majority owned  subsidiary.  All  intercompany  accounts and
transactions have been eliminated in consolidation.

     The Partnership accounts for its noncontrolling interests in joint ventures
where the  Partnership  has  influence on  financial  and  operational  matters,
generally greater than 5% but less than 50% ownership interest, under the equity
method of accounting.  In such cases, the Partnership's original investments are
recorded  at  cost  and  adjusted   for  its  share  of  earnings,   losses  and
distributions.  The Partnership accounts for investments in joint ventures where
the  Partnership  has  virtually no influence  over  financial  and  operational
matters using the cost method of accounting.  In such cases,  the  Partnership's
original  investments  are recorded at cost and any  distributions  received are
recorded to operations.  All of the Partnership's  investments in joint ventures
are subject to its impairment review policies.

     In joint ventures where the  Partnership's  ownership  interest is majority
owned,  minority interest represents the minority owner's proportionate share of
its equity in the joint  venture.  The  minority  interest is  adjusted  for the
minority  owner's share of the earnings,  losses and  distributions of the joint
venture.

(2)    Organization

     The  Partnership  was  formed  on  July  9,  1997  as  a  Delaware  limited
partnership  for the purpose of acquiring  equipment  subject to lease and, to a
lesser degree,  acquiring ownership rights to items of leased equipment at lease
expiration.  The  Partnership  will  continue  until  December 31, 2017,  unless
terminated sooner.

     The General  Partner of the Partnership is ICON Capital Corp. (the "General
Partner"), a Connecticut  corporation.  The General Partner manages and controls
the  Partnership`s  business affairs,  including,  but not limited to, equipment
leases and financing transactions under the terms of a management agreement with
the  Partnership.  Additionally,  the  General  Partner has a 1% interest in the
profits, losses, cash distributions and liquidation proceeds of the Partnership.

                                       7
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(2)    Organization - continued

     The  Partnership  invested  most of the net  proceeds  from its offering in
items of equipment that are subject to a lease.  After the net offering proceeds
were invested, additional investments were made with the cash generated from the
Partnership's  initial  investments  to the extent  that cash was not needed for
expenses,  reserves and distributions to partners.  The investment in additional
equipment in this manner is called  "reinvestment."  The  Partnership  purchased
equipment  from time to time  until  approximately  five years from the date the
offering was  completed.  This time frame is called the  "reinvestment  period,"
which  ended on December  20,  2005.  After the  reinvestment  period,  we began
selling our assets in the ordinary course of business during a time frame called
the "liquidation period."

     Partners'   capital  accounts  are  increased  for  their  initial  capital
contribution plus their  proportionate  share of earnings and decreased by their
proportionate  share  of  losses  and  distributions.   Profits,   losses,  cash
distributions and liquidation proceeds are allocated 99% to the limited partners
and 1% to the General  Partner  until each  limited  partner has  received  cash
distributions  and  liquidation  proceeds  sufficient  to reduce their  adjusted
capital   contribution   account  to  zero  and  receive,  in  addition,   other
distributions  and  allocations  which would provide an 8% per annum  cumulative
return on their outstanding  adjusted capital contribution  account.  After such
time, distributions will be allocated 90% to the limited partners and 10% to the
General Partner.

     Certain  reclassifications  have  been made to the  accompanying  condensed
consolidated  financial  statements  for the three and six months ended June 30,
2005 to conform to the current period presentation.

(3)    Use of Estimates

     The  preparation  of financial  statements  in conformity  with  accounting
principles  generally  accepted  in the United  States of America  requires  the
General  Partner to make  estimates  and  assumptions  that affect the  reported
amounts of assets and  liabilities  and the disclosure of contingent  assets and
liabilities as of the date of the financial  statements and the reported amounts
of revenues and expenses  during the  reporting  period.  Significant  estimates
primarily  include the value of unguaranteed  residual values,  depreciation and
amortization  and  impairment  losses.  Actual  results  could differ from those
estimates.

(4)    Investments in Operating Leases

     The  Partnership's  investments  in  operating  leases  are  summarized  as
follows:

                                           (Unaudited)
                                            June 30,          December 31,
                                             2006                2005
                                          ------------        -----------
 Aircraft and aircraft related equipment  $ 18,486,930        $18,486,930
 Petrochemical tug and barge                 8,034,770          8,034,770
                                          ------------        -----------
                                            26,521,700         26,521,700

 Less: accumulated depreciation            (13,311,806)       (11,412,469)
                                          ------------        -----------

                                          $ 13,209,894        $15,109,231
                                          ============        ===========

                                       8
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(5)    Joint Ventures

     The joint venture described below is minority owned and is not consolidated
by the Partnership.

ICON Global Crossing, LLC

     On November 17, 2005, the Partnership  along with ICON Income Fund Ten, LLC
and ICON  Leasing Fund  Eleven,  LLC ("Fund  Eleven"),  both  affiliates  of the
General Partner, formed ICON Global Crossing, LLC ("ICON Global Crossing"), with
original ownership  interests of approximately  12%, 44% and 44%,  respectively.
Total capital  contributions  made to ICON Global Crossing were $17,397,940,  of
which the  Partnership's  share was $2,006,952.  ICON Global Crossing  purchased
state-of-the-art  telecommunications  equipment  on  lease  to  Global  Crossing
Telecommunications,  Inc.  ("Global  Crossing").  On March 31, 2006, Fund Eleven
made an additional  capital  contribution to ICON Global Crossing of $7,733,176,
which changed the ownership  interests to approximately  8.0 %, 30.6% and 61.4%,
respectively.

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000 of equipment  (including  initial direct costs in the
form of legal fees of  approximately  $157,000) on lease to Global  Crossing and
during April 2006 purchased approximately  $3,165,000 of additional equipment on
lease with Global Crossing. The base lease term is for 48 months beginning April
1, 2006.

(6)    Equipment Held for Sale or Lease, Net

     Equipment held for sale or lease consists solely of aircraft  rotable parts
for Boeing A300 aircraft. Aircraft rotables are replacement spare parts that are
held in inventory by an airline.  The Partnership is currently in the process of
remarketing this equipment.

     At June 30,  2006,  the  General  Partner  determined,  based  upon  recent
negotiations with potential buyers,  that the aircraft rotables may be impaired.
Accordingly,  the  Partnership  recorded an  impairment  loss for  approximately
$142,000 to more closely approximate the adjusted book value to the current fair
value of the aircraft rotables, net of estimated selling costs.

(7)    Transactions with Related Parties

     Effective  April 1,  2006,  the  General  Partner  has waived its rights to
future management fees and administrative expense reimbursements.  For the three
months ended June 30,  2006,  the General  Partner  waived  management  fees and
administrative  expense  reimbursements  of  approximately  $90,000 and $63,700,
respectively.  Prior to April  1,  2006,  in  accordance  with the  terms of the
management  agreement,  the Partnership  paid the General Partner (i) management
fees ranging from 1% to 7% based on a percentage of the rentals  received either
directly by the Partnership or through joint ventures and (ii) acquisition fees,
through the reinvestment  period,  of 3% of the gross value of the Partnership's
acquisition  transactions.  In addition,  the General Partner was reimbursed for
administrative   expenses   incurred  in  connection   with  the   Partnership's
operations.

     The General Partner performs certain services relating to the management of
the  Partnership's  equipment  leasing  activities.  Such  services  include the
collection  of lease  payments  from the  lessees of the  equipment,  re-leasing
services in connection  with  equipment  which is off-lease,  inspections of the
equipment,  liaison with and general  supervision  of lessees to assure that the
equipment is being properly operated and maintained,  monitoring  performance by
the lessees of their  obligations  under the leases and the payment of operating
expenses.

                                       9
ICON Income Fund Eight A L.P.
                        (A Delaware Limited Partnership)
              Notes To Condensed Consolidated Financial Statements
                                  June 30, 2006
                                   (Unaudited)

(7)    Transactions with Related Parties - continued

     Administrative  expense  reimbursements  are costs  incurred by the General
Partner and necessary to the Partnership's  operations.  These costs include the
General  Partner's  legal,   accounting,   investor   relations  and  operations
personnel,  as well as professional fees and other costs that are charged to the
Partnership  based upon the  percentage of time such  personnel  dedicate to the
Partnership.  Excluded are salaries and related costs, travel expenses and other
administrative  costs incurred by individuals with a controlling interest in the
General Partner.

     The General Partner also has a 1% interest in the Partnership's profits and
distributions.  The  Partnership  paid or accrued  distributions  to the General
Partner of $20,004 during the six months ended June 30, 2006. Additionally,  the
General Partner's  interest in the Partnership's net income for the three months
ended June 30, 2006 and 2005 was $9,477 and $28,868,  respectively.  The General
Partner's interest in Partnership's the net income for the six months ended June
30, 2006 and 2005 was $10,426 and $25,021, respectively.

     The  Partnership  had a payable of $398,979 due to the General  Partner and
affiliates at June 30, 2006. The Partnership  owed the General Partner  $192,786
for accrued  and unpaid  administrative  expense  reimbursements,  $181,200  for
accrued and unpaid  acquisition fees incurred during the year ended December 31,
2005 and $9,993 for accrued and unpaid  distributions  at June 30, 2006. On June
1, 2006, the General  Partner  advanced the  Partnership  $15,000 and on July 3,
2006, the General Partner advanced the Partnership an additional $100,000. These
advances  are due on or  before  the date that is one year from the date of each
such advance and do not accrue interest.  These advances are evidenced by a note
between the  Partnership and the General Partner and were entered into to assist
the Partnership with its short-term working capital purposes.

     Fees and other expenses  charged to operations by the  Partnership and paid
or accrued to the General Partner or its affiliates for the three and six months
ended June 30, 2006 and 2005, respectively, were as follows:
Three Months Ended                    Six Months Ended
                                                    June 30,                            June 30,
                                        -------------------------------       -----------------------------
                                            2006               2005              2006             2005
                                        ------------        -----------       -----------     -------------
Management fees                        $        -          $    19,272       $   174,711     $     357,799
 Administrative expense reimbursements           -               81,143           139,079           218,797
                                        ------------        -----------       -----------     -------------

                                        $        -          $   100,415       $   313,790     $     576,596
                                        ============        ===========       ===========     =============
(8)    Recent Accounting Pronouncements

     The General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.

                                       10
Item 2. General  Partner's  Discussion  and Analysis of Financial  Condition and
Results of Operations

     The  following is a  discussion  of our results of  operations  and current
financial  position.  This  discussion  should be read in  conjunction  with our
unaudited condensed consolidated financial statements and related notes included
elsewhere  in this report,  Item 1A. Risk  Factors and the audited  consolidated
financial  statements  and related  notes  included in our Annual Report on Form
10-K for the year ended December 31, 2005.

     As used in this  Quarterly  Report on Form 10-Q,  references to "we," "us,"
"our"  or  similar  terms  include  ICON  Income  Fund  Eight  A  L.P.  and  its
consolidated subsidiaries.

Forward-Looking Statements

     Certain statements within this Quarterly Report on Form 10-Q may constitute
forward-looking   statements  within  the  meaning  of  the  Private  Securities
Litigation  Reform  Act of 1995  ("PSLRA").  These  statements  are  being  made
pursuant to the PSLRA, with the intention of obtaining the benefits of the "safe
harbor"  provisions of the PSLRA,  and, other than as required by law, we assume
no  obligation  to  update  or  supplement  such   statements.   Forward-looking
statements are those that do not relate solely to historical fact. They include,
but are not limited to, any statement  that may predict,  forecast,  indicate or
imply future  results,  performance,  achievements  or events.  You can identify
these   statements  by  the  use  of  words  such  as  "may,"  "will,"  "could,"
"anticipate," "believe," "estimate," "expects," "intend," "predict" or "project"
and variations of these words or comparable words or phrases of similar meaning.
These  forward-looking  statements  reflect our current beliefs and expectations
with respect to future  events and are based on  assumptions  and are subject to
risks and  uncertainties  and other  factors  outside our control that may cause
actual results to differ materially from those projected.

Overview

     We are an  equipment  leasing  business  formed on July 9,  1997.  We began
active  operations on October 14, 1998.  We primarily  engage in the business of
acquiring  equipment  subject  to  lease  and,  to a  lesser  degree,  acquiring
ownership rights to items of leased equipment at lease  expiration.  Some of our
equipment  leases are acquired for cash and are expected to provide current cash
flow, which we refer to as "income"  leases.  The majority of the purchase price
of our other  equipment  leases will be financed,  so these leases will generate
little or no current cash flow because  substantially all of the rental payments
received from a lessee will be paid to a lender.  For these "growth" leases,  we
anticipate  that the future value of the leased  equipment  will exceed the cash
portion  of  the  purchase   price  paid  for  the   equipment.   We  ended  our
"reinvestment"  period on  December  20, 2005 and began our  liquidation  period
where we began to sell our assets in the ordinary course of business.

     If we believe it would  benefit our  partners to reinvest  our cash flow in
equipment during the liquidation  period,  we may do so, but our General Partner
will not  receive  any  additional  acquisition  fees in  connection  with  such
reinvestments. Our goal is to complete the liquidation period within three years
after the end of the reinvestment period, but it may take longer to do so.

     At June 30, 2006 our current  portfolio,  which we hold either  directly or
through joint venture investments with affiliates and others, consists primarily
of the following equipment subject to lease:

     Air Transportation Equipment:

     o    We have a 90.0%  interest in a McDonnell  Douglas  DC-10-30F  aircraft
          subject  to lease  with  FedEx.  At June 30,  2006,  the  lease  has a
          remaining term of 12 months.

                                       11
o    We have a 100.0%  interest  in  various  aircraft  rotables  that were
          originally on lease to Sabena Belgian World  Airways,  Sabena Oman and
          Sabena MEA. All of this  equipment  is  currently  off lease and being
          remarketed.

     Energy Equipment:

     o    We have a 100.0%  interest in one  tugboat  ("M/V  MICHIGAN")  bearing
          official  number  650770  and one oil barge  ("GREAT  LAKES")  bearing
          official  number  650771 on charter to  Keystone  Great  Lakes,  whose
          obligations  are  ultimately  guaranteed  by BP p.l.c.  The charter is
          scheduled to expire on January 1, 2008.

     Manufacturing Equipment for Playgrounds:

     o    We  have a  100.0%  interest  in  equipment  used  in a  manufacturing
          facility  on lease  to  Playcore  Wisconsin,  Inc.  ("Playcore").  The
          manufacturing  equipment  is  on  lease  for a  term  of  three  years
          commencing January 1, 2006.

     Telecommunications Equipment:

     o    We have an 8.0% ownership interest in ICON Global Crossing, LLC ("ICON
          Global  Crossing"),  an entity also  managed by our  General  Partner,
          which purchased state-of-the-art telecommunications equipment on lease
          to Global Crossing Telecommunications, Inc ("Global Crossing").

Lease and Other Significant Transactions

     Telecommunications Equipment

     On November  17,  2005,  we along with ICON  Income Fund Ten,  LLC and ICON
Leasing  Fund  Eleven,  LLC ("Fund  Eleven"),  both  affiliates  of our  General
Partner,  formed ICON Global  Crossing,  with  original  ownership  interests of
approximately 12%, 44% and 44%,  respectively.  Total capital contributions made
to ICON Global  Crossing were  $17,397,940,  of which our share was  $2,006,952.
ICON Global Crossing purchased state-of-the-art  telecommunications equipment on
lease to Global  Crossing.  On March 31,  2006,  Fund Eleven made an  additional
capital  contribution to ICON Global  Crossing of $7,733,176,  which changed the
ownership interests to approximately 8.0 %, 30.6% and 61.4%, respectively.

     During   February   and  March  2006,   ICON  Global   Crossing   purchased
approximately  $22,113,000  of equipment  (including  approximately  $157,000 in
legal  fees) on  lease to  Global  Crossing  and  during  April  2006  purchased
approximately  $3,165,000 of additional equipment on lease with Global Crossing.
The base lease term is for 48 months beginning April 1, 2006.

New Accounting Pronouncements

     Our General Partner does not believe that any recently issued,  but not yet
effective accounting pronouncements, if currently adopted, would have a material
effect on the accompanying condensed consolidated financial statements.

Results  of  Operations  for the Three  Months  Ended  June 30,  2006 (the "2006
Quarter") and 2005 (the "2005 Quarter")

     We began  our  liquidation  period on  December  20,  2005.  Our goal is to
complete the liquidation period within three years, but it may take longer to do
so.  During the  liquidation  period,  we will sell our  assets in the  ordinary
course of  business.  As we begin to sell our  assets,  both  rental  income and
finance  income will decrease over time as will expenses  related to our assets,
such as depreciation expense. Additionally,  interest expense should decrease as
we reach the  expiration  of leases that were financed and the debt is repaid to
the lender.  As leased  equipment  is sold,  we will  experience  both gains and
losses on these sales.

                                       12
Revenue  for the  2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:
Three Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005             Change
                                                             ------------        -----------       -----------
Total revenue                                               $  2,033,405        $ 7,408,420       $(5,375,015)
                                                             ============        ===========       ===========

 Rental income                                               $  1,809,063        $ 2,169,063       $  (360,000)
 Finance income                                              $    167,085        $   343,109       $  (176,024)
 Income from investments in joint ventures                   $     57,219        $       732       $    56,487
 Net gain on sales of equipment                              $         -         $ 4,844,909       $(4,844,909)
 Interest and other income                                   $         38        $    50,607       $   (50,569)
Total revenue for the 2006 Quarter decreased $5,375,015, or 72.6%, compared
to the 2005 Quarter.  The decrease in both rental income and finance  income was
principally due to leased  equipment we sold during 2005. The decrease in rental
income is solely due to the sale  during  July 2005 of the two  Boeing  aircraft
previously  on lease to America West  Airlines,  Inc.  Rental  income from these
aircraft is included in the 2005  Quarter and not in the 2006  Quarter.  Finance
income  decreased  primarily  due to the sale of the coal  handling  facility on
lease to Portland  General Electric during May 2005. The decrease in net gain on
sale of equipment is due  primarily  to the sale of the coal  handling  facility
previously on lease to Portland  General Electric that resulted in a net gain of
approximately $4,834,000 during the 2005 Quarter.

     Expenses  for the 2006  Quarter  and the 2005  Quarter  are  summarized  as
follows:
Three Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005              Change
                                                             ------------        -----------       -----------
Total expenses                                              $  1,085,677        $ 4,521,608       $(3,435,931)
                                                             ============        ===========       ============

 Depreciation and amortization                               $    555,360        $ 2,078,507       $(1,523,147)
 Interest                                                    $    137,651        $   396,008       $  (258,357)
 General and administrative                                  $    153,095        $    74,735       $    78,360
 Management fees - General Partner                           $         -         $    19,272       $   (19,272)
 Administrative expense reimbursements - General Partner     $         -         $    81,143       $   (81,143)
 Impairment loss                                             $    141,940        $ 1,836,395       $(1,694,455)
 Minority interest                                           $     97,631        $    35,548       $    62,083
Total  expenses  for the  2006  Quarter  decreased  $3,435,931,  or  76.0%,
compared to the 2005 Quarter.  The decrease in depreciation and amortization was
primarily due to our General Partner's  determination at December 31, 2005, that
we would  discontinue  depreciating  one of our assets, a tug boat and barge, on
charter to Keystone Great Lakes.  This  assessment was based upon the results of
our  General  Partner's  annual  review  of our  assets in  accordance  with our
impairment policy. During the review process our General Partner determined that
the net book value of this  equipment  approximated  the estimated fair value at
lease  termination on January 1, 2008. Our General  Partner  estimated that this
change  will  result in a  decrease  in our  depreciation  and  amortization  of
approximately   $1,243,000   annually,   or  approximately   $1.69  per  limited
partnership  unit.  The decrease in interest  expense was  primarily  due to our
repayment of the  outstanding  debt balance  related to the two Boeing  aircraft
sold during July 2005. The decrease of both  management  fees - General  Partner
and  administrative  expense  reimbursements  -  General  Partner  is due to our
General  Partner's  decision,  effective  April 1,  2006,  to waive  all  future
management  fees and  administrative  expense  reimbursements.  The  decrease in
impairment loss is due to our General Partner's decision during the 2006 Quarter
that our aircraft  rotables  required an impairment of  approximately  $142,000,
while during the 2005 Quarter our General  Partner  determined that our aircraft
rotables required an impairment of approximately $1,152,000 and our two aircraft
sold during July 2005  required an  impairment  loss of  approximately  $685,000
during the 2005 Quarter.

                                       13
Net Income

     As a result of the foregoing  factors,  the net income for 2006 Quarter was
$947,728,  as compared  to net income for 2005  Quarter of  $2,886,812.  The net
income per weighted average number of limited  partnership units outstanding for
the 2006 Quarter was $1.28 as compared to net income per weighted average number
of limited partnership units outstanding for 2005 Quarter of $3.86.

Results of Operations for the Six Months Ended June 30, 2006 (the "2006 Period")
and 2005 (the "2005 Period")

     Revenues for the 2006 Period and the 2005 Period are summarized as follows:
Six Months Ended June 30,
                                                             -------------------------------------------------
                                                                  2006              2005             Change
                                                             ------------       ------------       ------------
Total revenue                                               $  4,123,674        $10,223,684       $(6,100,010)
                                                             ============        ===========       ===========

 Rental income                                               $  3,618,127        $ 4,461,393       $  (843,266)
 Finance income                                              $    373,566        $   851,673       $  (478,107)
 Income from investments in joint ventures                   $    104,081        $     1,011       $   103,070
 Net gain on sales of equipment                              $         -         $ 4,787,391       $(4,787,391)
 Interest and other income                                   $     27,900        $   122,216       $   (94,316)
Total revenue for the 2006 Period decreased $6,100,010,  or 59.7%, compared
to the 2005 Period.  The decrease in both rental  income and finance  income was
principally due to leased  equipment we sold during 2005. The decrease in rental
income is primarily due to the sale during July 2005, of the two Boeing aircraft
previously  on lease to America West  Airlines,  Inc.  Rental  income from these
aircraft  is included  in the 2005  Period and not in the 2006  Period.  Finance
income  decreased  primarily  due to the  expiration  of our lease with  E*Trade
during  February  2005 and the sale of the coal  handling  facility  on lease to
Portland  General  Electric during May 2005. The decrease in net gain on sale of
equipment is due primarily to the sale of the coal handling facility  previously
on  lease  to  Portland  General  Electric  that  resulted  in  a  net  gain  of
approximately $4,834,000 during the 2005 Period.

     Expenses for the 2006 Period and the 2005 Period are summarized as follows:
Six Months Ended June 30,
                                                             -------------------------------------------------
                                                                 2006               2005              Change
                                                             ------------        -----------       -----------
Total expenses                                              $  3,081,061        $ 7,721,615       $(4,640,554)
                                                             ============        ===========       ===========

 Depreciation and amortization                               $  1,926,043        $ 4,171,172       $(2,245,129)
 Interest                                                    $    305,400        $   924,425       $  (619,025)
 General and administrative                                  $    283,137        $   155,406       $   127,731
 Management fees - General Partner                           $    174,711        $   357,799       $  (183,088)
 Administrative expense reimbursements - General Partner     $    139,079        $   218,797       $  (79,718)
 Minority interest                                           $    110,751        $    57,621       $    53,130
 Impairment loss                                             $    141,940        $ 1,836,395       $(1,694,455)
14
Total expenses for the 2006 Period decreased $4,640,554, or 60.1%, compared
to the 2005 Period.  The decrease in depreciation and amortization was primarily
due to our General  Partner's  determination  at December 31, 2005 that we would
discontinue  depreciating one of our assets, a tug boat and barge, on charter to
Keystone Great Lakes.  This assessment was based upon the results of our General
Partner's annual review of our assets in accordance with our impairment  policy.
During the review process our General Partner determined that the net book value
of this equipment  approximated the estimated fair value at lease termination on
January 1, 2008. Our General Partner estimated that this change will result in a
decrease  in our  depreciation  and  amortization  of  approximately  $1,243,000
annually,  or approximately  $1.69 per limited partnership unit. The decrease in
interest  expense was  primarily due to our  repayment of the  outstanding  debt
balance  related to the two Boeing  aircraft sold during July 2005. The decrease
of  both  management  fees  -  General   Partner  and   administrative   expense
reimbursements  - General  Partner  is due to our  General  Partner's  decision,
effective April 1, 2006, to waive all future management fees and  administrative
expense  reimbursements.  The decrease in impairment  loss is due to our General
Partners  decision during the 2006 Period that our aircraft rotables required an
impairment of approximately  $142,000,  while during the 2005 Period our General
Partner  determined  that  our  aircraft  rotables  required  an  impairment  of
approximately  $1,152,000 and our two aircraft sold during July 2005 required an
impairment loss of approximately $685,000 during the 2005 Period.

Net Income

     As a result of the  foregoing  factors,  the net income for 2006 Period was
$1,042,613,  as compared to net income for 2005  Period of  $2,502,069.  The net
income per weighted average number of limited  partnership units outstanding for
the 2006 Period was $1.40 as compared to net income per weighted  average number
of limited partnership units outstanding for 2005 Period of $3.35.

Liquidity and Capital Resources

     Sources and Uses of Cash

     At June 30, 2006, we had cash and cash equivalents of $351,856.  During our
liquidation period, our main source of cash is expected to be from operating and
investing  activities.  Our main use of cash  during the  liquidation  period is
expected to be for financing  activities,  in the form of cash  distributions to
our partners.

     Our main  sources  of cash  during  the 2006  Period  were  from  investing
activities and operating activities.  Our primary sources of cash from investing
activities were from distributions received from joint ventures of approximately
$210,000 and proceeds on sales of equipment of approximately  $22,000.  The main
source of cash  from  operating  activities  was from the  collection  of rental
income from non-financed leases of approximately $1,312,000.  Our only source of
cash from financing activities was $15,000 advanced from our General Partner.

     Our main use of cash during the 2006 Period was for  financing  activities.
Our primary use of cash for financing  activities was  distribution  payments to
our partners of approximately  $1,990,000 and redemption of limited  partnership
units of approximately $77,000.

     Financings and Borrowings

     We have non-recourse debt at June 30, 2006 of $9,868,901.  Our non-recourse
debt consists of notes payable in which the lenders have a security  interest in
the equipment and an assignment  of the rental  payments  under the leases.  The
lenders  are  being  paid  directly  by  the  lessees.   Our  non-recourse  debt
obligations accrue interest ranging between 4.00% per year and 7.89% per year.

     On June 1, 2006,  our  General  Partner  advanced us $15,000 and on July 3,
2006,  advanced  us  an  additional  $100,000  for  short-term  working  capital
purposes.  These advances are evidenced by a note, are due on or before the date
that is one year from the date of each such advance and do not accrue interest.

     Our  General  Partner  believes  that  with  the  cash  we  have  currently
available,  cash being generated from our leases,  cash  distributions  from our
joint ventures and proceeds from equipment  sales,  we have  sufficient  cash to
continue our operations into the  foreseeable  future.  However,  our ability to
generate  cash  in  the  future  is  subject  to  general  economic,  financial,
competitive, regulatory and other factors that affect our lessee businesses that
are beyond our control.

                                       15
Distributions

     We paid monthly  distributions to our limited  partners  beginning with the
first month after the limited partners' admission through the termination of the
operating period, which was December 20, 2005. During the liquidation period, we
have continued to make  distributions  pursuant to the terms of the  partnership
agreement.  We expect that distributions made during the liquidation period will
vary,  depending on the timing of the sale of our assets,  our receipt of rental
income,  and income from our investments.  We paid  distributions to our limited
partners  for the six months  ended June 30, 2006 of  $1,980,430  and we paid or
accrued  distributions  to our General Partner for the six months ended June 30,
2006 of $20,004.

     Contractual Obligations and Commitments and Off Balance Sheet Transactions

     On June 1, 2006,  our  General  Partner  advanced us $15,000 and on July 3,
2006,  advanced  us  an  additional  $100,000  for  short-term  working  capital
purposes.  These advances are evidenced by a note, are due on or before the date
that is one year from the date of each such advance and do not accrue interest.

     Our  other  contractual   obligations  and  commitments  have  not  changed
materially from the amounts  disclosed in our Annual Report on Form 10-K for the
year ended December 31, 2005. We do not have any off balance sheet transactions.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

     We, like most other companies,  are exposed to certain market risks,  which
include  changes in interest rates and the demand for equipment (and the related
residuals)  owned by us. We believe  that our  exposure to other  market  risks,
including foreign currency  exchange rate risk,  commodity risk and equity price
risk, are  insignificant,  at this time, to both our financial  position and our
results of operations.  There were no material changes to the disclosure related
to these items  since the filing of our Annual  Report on Form 10-K for the year
ended December 31, 2005.

Item 4.  Controls and Procedures

Evaluation of disclosure controls and procedures

     In connection  with the  preparation of this Quarterly  Report on Form 10-Q
for the period  ended June 30, 2006,  as well as the  financial  statements  and
Quarterly  Reports  on Form  10-Q for the  period  ended  June 30,  2006 for our
affiliates, our General Partner carried out an evaluation, under the supervision
and with the  participation of the management of our General Partner,  including
its Chief Executive Officer and the Principal  Financial and Accounting Officer,
of the  effectiveness  of the  design and  operation  of our  General  Partner's
disclosure  controls and  procedures as of the end of the period covered by this
report pursuant to the Securities  Exchange Act of 1934.  Based on the foregoing
evaluation, except as noted below, the Chief Executive Officer and the Principal
Financial and Accounting Officer concluded that our General Partner's disclosure
controls and procedures were effective.

                                       16
While evaluating our General Partner's  disclosure controls and procedures,
our General Partner recognized that greater internal controls were needed to aid
in a more efficient closing of our financial  statements,  thereby requiring our
General  Partner to hire  additional  skilled  accounting  staff to support  the
senior vice president of accounting  hired by our General  Partner at the end of
the third quarter of 2004. In addition, our General Partner hired two additional
accounting  staff members during 2005 who are certified  public  accountants and
are  experienced  with  public  reporting  entities.  Our General  Partner  will
continue to evaluate its disclosure  controls and procedures to determine  their
effectiveness  and  adequacy and will take the steps  necessary,  in our General
Partner's  opinion,  to ensure the adequacy of our General Partner's  disclosure
controls and procedures.

     In designing and evaluating our General Partner's  disclosure  controls and
procedures,   our  General  Partner  recognized  that  disclosure  controls  and
procedures,  no  matter  how well  conceived  and  operated,  can  provide  only
reasonable,  not  absolute,  assurance  that the  objectives  of the  disclosure
controls and procedures are met. Our General Partner's  disclosure  controls and
procedures have been designed to meet reasonable assurance standards. Disclosure
controls  and  procedures  cannot  detect or prevent  all error and fraud.  Some
inherent  limitations  in disclosure  controls and  procedures  include costs of
implementation, faulty decision-making,  simple error and mistake. Additionally,
controls  can be  circumvented  by the  individual  acts  of  some  persons,  by
collusion of two or more people, or by management override of the controls.  The
design of any system of controls is based,  in part,  upon  certain  assumptions
about the  likelihood of future  events,  and there can be no assurance that any
design will succeed in  achieving  its stated  goals under all  anticipated  and
unanticipated  future  conditions.  Over time,  controls  may become  inadequate
because of changes in conditions,  or the degree of compliance with  established
policies or procedures.

     Our General Partner's Chief Executive  Officer and Principal  Financial and
Accounting  Officer have determined that no weakness in disclosure  controls and
procedures  had any  material  effect on the accuracy  and  completeness  of our
financial reporting and disclosure included in this report.

                                       17
PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

     In the ordinary  course of conducting  our  business,  there may be certain
claims, suits and complaints filed against us. In the opinion of management, the
outcome  of such  matters,  if any,  will  not  have a  material  impact  on our
consolidated  financial  position or results of  operations.  No material  legal
proceedings are currently pending or threatened, to our knowledge, against us or
against any of our assets.

Item 1A. Risk Factors

     There have been no material  changes  from the risk  factors  disclosed  in
"Item 1A.  Risk  Factors"  of our Annual  Report on Form 10-K for the year ended
December 31, 2005.

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

     Our General  Partner  consented to us redeeming  1,650 limited  partnership
units during the 2006 Period. The redemption amounts are calculated according to
a specified  redemption  formula in accordance with the  partnership  agreement.
Redeemed  units  have no voting  rights and do not share in  distributions.  The
partnership  agreement limits the number of limited  partnership units which can
be redeemed in any one year and redeemed  limited  partnership  units may not be
reissued. The following table details our limited partnership unit redemptions:
Total Number
                                                 of Limited           Price Paid
                                                Partner Units         Per Limited
                                                 Redeemed            Partner Units
                                               --------------        -------------
January 1, 2006 through January 31, 2006               1,000        $      49.43
 February 1, 2006 through February 28, 2006               650               42.73
 March 1, 2006 through March 31, 2006                     -                   -
 April 1, 2006 through April 30, 2006                     -                   -
 May 1, 2006 thorugh May 31, 2006                         -                   -
 June 1, 2006 through June 30, 2006                       -                   -
                                               --------------        ------------

                                                        1,650        $      46.79
                                               ==============        ============
18
Item 3.  Default Upon Senior Securities

         Not applicable.

Item 4.  Submission of Matters to a Vote of Security Holders

         No matters were submitted to a vote of security holders during the 2006
Quarter.

Item 5.  Other Information

         Not applicable.

Item 6 - Exhibits

     31.1 Rule 13a-14(a)/15d-14(a) certifications.

     31.2 Rule 13a-14(a)/15d-14(a) certifications.

     32.1 Certification  pursuant to 18 U.S.C.  ss.1350,  as adopted pursuant to
          Section 906 of the Sarbanes-Oxley Act of 2002.

     32.2 Certification  pursuant to 18 U.S.C.  ss.1350,  as adopted pursuant to
          Section 906 of the Sarbanes-Oxley Act of 2002.

                                       19
SIGNATURES

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

ICON Income Fund Eight A L.P.  (Registrant) By its General Partner, ICON Capital
Corp.

Date: August 11, 2006

/s/ Beaufort J.B. Clarke
---------------------------------------
Beaufort J.B. Clarke
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)

Date: August 11, 2006

/s/ Thomas W. Martin
---------------------------------------
Thomas W. Martin
Chief Operating Officer and Chief Financial Officer
(Principal Financial and Accounting Officer)

                                       20