<ARTICLE> 5 <CIK> 0000918251 <NAME> MOTORCAR PARTS & ACCESSORIES, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1998 <PERIOD-START> APR-01-1997 <PERIOD-END> DEC-31-1997 <CASH> 2,625,000 <SECURITIES> 0 <RECEIVABLES> 25,524,000 <ALLOWANCES> 200,000 <INVENTORY> 59,581,000 <CURRENT-ASSETS> 88,708,000 <PP&E> 9,439,000 <DEPRECIATION> 3,214,000 <TOTAL-ASSETS> 95,272,000 <CURRENT-LIABILITIES> 13,788,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 64,000 <OTHER-SE> 66,065,000 <TOTAL-LIABILITY-AND-EQUITY> 95,272,000 <SALES> 80,923,000 <TOTAL-REVENUES> 80,923,000 <CGS> 65,303,000 <TOTAL-COSTS> 71,856,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,304,000 <INCOME-PRETAX> 7,763,000 <INCOME-TAX> 3,030,000 <INCOME-CONTINUING> 4,733,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,733,000 <EPS-PRIMARY> 0.87 <EPS-DILUTED> 0.87