<ARTICLE> 5 <CIK> 0000918251 <NAME> MOTORCAR PARTS & ACCESSORIES, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-START> APR-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 1,108,000 <SECURITIES> 3,821,000 <RECEIVABLES> 22,986,000 <ALLOWANCES> 100,000 <INVENTORY> 34,980,000 <CURRENT-ASSETS> 59,934,000 <PP&E> 4,634,000 <DEPRECIATION> 975,000 <TOTAL-ASSETS> 67,620,000 <CURRENT-LIABILITIES> 12,426,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 49,000 <OTHER-SE> 38,226,000 <TOTAL-LIABILITY-AND-EQUITY> 67,620,000 <SALES> 62,263,000 <TOTAL-REVENUES> 62,263,000 <CGS> 49,737,000 <TOTAL-COSTS> 55,094,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 752,000 <INCOME-PRETAX> 6,417,000 <INCOME-TAX> 2,524,000 <INCOME-CONTINUING> 3,893,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3,893,000 <EPS-PRIMARY> 0.78 <EPS-DILUTED> 0.78