<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