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 19, 1998 which is included
in the annual report on Form 10-K for the year ended March 31, 1998.





/s/ Richard A. Eisner & Company, LLP

Richard A. Eisner & Company, LLP

New York, New York
June 25, 1998