EXHIBIT 23
 
                        CONSENT OF INDEPENDENT AUDITORS
 
    We consent to the incorporation by reference in this Annual Report (Form
10-K) of American Income Partners V-A Limited Partnership, of our report dated
March 10, 1999, included in the 1998 Annual Report to the Partners of American
Income Partners V-A Limited Partnership.
 
                                          ERNST & YOUNG LLP
 
Boston, Massachusetts
March 10, 1999