ICON INCOME FUND EIGHT /DE
8-K, 1999-01-13
EQUIPMENT RENTAL & LEASING, NEC
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                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

         Current Report Pursuant to Section 13 or 15(d) of
                           The Securities Act of 1934

  Date of Report (Date of earliest event reported) December 28, 1998


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



                          Delaware 333-54011 13-4006824 
         (State or other jurisdiction of (Commission (IRS
                                    Employer
           incorporation or organization)       File Number)
      Identification Number)


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


                                       (914) 698-0600 
       (Registrant's telephone number, including area code)







Items 1 and 3 through 8 Not Applicable.

Item 2.    Acquisition or Disposition of Assets.

      ICON Capital Corp. of Harrison NY ("ICON"), the General
Partner of ICON Income Fund Eight A L.P. (the "Registrant"), a
publicly registered equipment leasing partnership managed by
ICON, announced today the acquisition of two significant assets
for the portfolio of the Registrant.

      On December 30, 1998 the Registrant acquired a coal unloading and handling
facility  subject  to a lease  with a  remaining  term of six years to  Portland
General  Electric Company (the  "Facility"),  an electric utility engaged in the
generation, purchase, transmission,  distribution and sale of electricity in the
State of Oregon ("Portland General"). The Facility has a gross purchase price of
$28,244,464  and serves  Portland  General's coal fired  power-generating  plant
located in Boardman, Oregon.

      On December 28, 1998 the Registrant acquired various pieces of information
systems  equipment  that  enables  the  processing  and  storage  of data.  This
equipment has a gross  purchase  price of  $17,879,210  and is subject to leases
with  remaining  terms of three years to Oxford  Health  Plans Inc.  ("Oxford").
Oxford is one of the largest managed  healthcare  providers in the United States
providing  health  benefit  plans.  Oxford's  product lines include  traditional
health   maintenance   organizations,    point-of-service   plans,   third-party
administration  of employer  funded benefit plans,  Medicare and Medicaid plans,
and dental plans.

                                   SIGNATURES


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



                               By:  ICON Income Fund Eight A L.P.


                                    By: ICON Capital Corp.,
                                        Its General Partner



                                          By:  /s/ John L. Lee     
                                               John L. Lee,
                                               Its Secretary

Dated: January 13, 1999



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