CONSENT OF INDEPENDENT AUDITORS


           We  hereby  consent  to  the   incorporation   by  reference  in  the
Registration  Statement  pertaining  to the 1994 stock  option  plan of Motorcar
Parts & Accessories,  Inc. on Form S-8 of our report dated May 16, 1997 which is
included in the annual report on Form 10-K for the year ended March 31, 1997.


/s/ Richard A. Eisner & Company, LLP

New York, New York
June 23, 1997