MIKE G. KIRKPATRICK
                           CERTIFIED PUBLIC ACCOUNTANT




                        CONSENT OF INDEPENDENT ACCOUNTANT

I consent to the  incorporation by reference in the  registration  statements of
JPE, Inc. on Form S-8 of my report dated February 28, 1997,  except for Note 10,
as to which the date is April 16, 1997, with respect to the financial statements
of Brake Axle and Tandem  Company and  Subsidiary as of December 31, 1996,  1995
and 1994 and for each of the three years in the period ended  December 31, 1996,
which report is included in Amendment No. 1 to Form 8-K/A dated April 16, 1997.


                             /s/ Mike G. Kirkpatrick


May 13, 1997