CONSENT OF INDEPENDENT AUDITORS



We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  pertaining  to the  1996  stock  option  plan  of  Motorcar  Parts  &
Accessories,  Inc. on Form S-8 of our report  dated May 16, 1997 on our audit of
the financial statements 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
October 14, 1997