<ARTICLE> 5 <CIK> 0000918251 <NAME> MOTORCAR PARTS & ACCESSORIES, INC. <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> MAR-31-1998 <PERIOD-END> MAR-31-1998 <CASH> 3,108,000 <SECURITIES> 0 <RECEIVABLES> 29,841,000 <ALLOWANCES> 250,000 <INVENTORY> 54,736,000 <CURRENT-ASSETS> 89,297,000 <PP&E> 10,588,000 <DEPRECIATION> 3,447,000 <TOTAL-ASSETS> 98,245,000 <CURRENT-LIABILITIES> 13,964,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 64,000 <OTHER-SE> 68,063,000 <TOTAL-LIABILITY-AND-EQUITY> 98,245,000 <SALES> 112,952,000 <TOTAL-REVENUES> 112,952,000 <CGS> 91,317,000 <TOTAL-COSTS> 100,581,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,577,000 <INCOME-PRETAX> 10,794,000 <INCOME-TAX> 4,192,000 <INCOME-CONTINUING> 6,602,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 6,602,000 <EPS-PRIMARY> 1.20 <EPS-DILUTED> 1.16