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