CONSENT OF INDEPENDENT AUDITORS



           We  hereby  consent  to  the   incorporation   by  reference  in  the
Registration Statement on Form S-8 of Motorcar Parts & Accessories,  Inc. of our
report  dated May 17, 1996 which is in the annual  report on Form 10-KSB for the
year ended March 31, 1996.



/s/ Richard A. Eisner & Company, LLP

New York, New York
December 18, 1996