WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


<ARTICLE>                     5
<CIK>                         0000805370
<NAME>                        MOTORCAR PARTS & ACCESSORIES, INC.
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>               MAR-31-1996
<PERIOD-START>                  APR-01-1996
<PERIOD-END>                    SEP-30-1996
<CASH>                          1,389,000
<SECURITIES>                    3,353,000
<RECEIVABLES>                  21,806,000
<ALLOWANCES>                      100,000
<INVENTORY>                    31,299,000
<CURRENT-ASSETS>               55,410,000
<PP&E>                          4,498,000
<DEPRECIATION>                  1,380,000
<TOTAL-ASSETS>                 62,045,000
<CURRENT-LIABILITIES>           9,820,000
<BONDS>                                 0
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             0
<COMMON>                           49,000
<OTHER-SE>                     36,757,000
<TOTAL-LIABILITY-AND-EQUITY>   62,045,000
<SALES>                        39,740,000
<TOTAL-REVENUES>               39,740,000
<CGS>                          31,830,000
<TOTAL-COSTS>                  35,256,000
<OTHER-EXPENSES>                        0
<LOSS-PROVISION>                        0
<INTEREST-EXPENSE>                465,000
<INCOME-PRETAX>                 4,019,000
<INCOME-TAX>                    1,588,000
<INCOME-CONTINUING>             2,431,000
<DISCONTINUED>                          0
<EXTRAORDINARY>                         0
<CHANGES>                               0
<NET-INCOME>                    2,431,000
<EPS-PRIMARY>                        0.49
<EPS-DILUTED>                        0.49