CONSENT OF INDEPENDENT AUDITORS





We consent to the  incorporation by reference in the  Registration  Statement on
Form S-3 of Motorcar  Parts &  Accessories,  Inc. (the  "Company") of our report
dated May 16, 1997 relating to the balance sheets of the Company as of March 31,
1997 and 1996 and the related  statements  of income,  changes in  shareholders'
equity and cash flows for each of the years in the three-year period ended March
31, 1997  included in the  Company's  annual  report on Form 10-K for the fiscal
year ended March 31, 1997.  We also  consent to the  reference to our firm under
the caption "Experts" in the prospectus.



/s/ Richard A. Eisner & Company, LLP

Richard A. Eisner & Company, LLP


New York, New York
August 5, 1997