<ARTICLE> 5
<CIK>     0000918251
<NAME>    MOTORCAR PARTS & ACCESSORIES, INC.
       
                         
<PERIOD-TYPE>                  3-MOS                        
<FISCAL-YEAR-END>              MAR-31-1999       
<PERIOD-START>                 JUL-01-1998        
<PERIOD-END>                   SEP-30-1998
<CASH>                         3,117,000          
<SECURITIES>                   0
<RECEIVABLES>                  25,724,000
<ALLOWANCES>                   250,000
<INVENTORY>                    65,979,000
<CURRENT-ASSETS>               96,711,000
<PP&E>                         9,568,000
<DEPRECIATION>                 0
<TOTAL-ASSETS>                 108,039,000
<CURRENT-LIABILITIES>          14,026,000
<BONDS>                        0
<PREFERRED-MANDATORY>          0
<PREFERRED>                    0             
<COMMON>                       64,000
<OTHER-SE>                     71,715,000
<TOTAL-LIABILITY-AND-EQUITY>   108,039,000
<SALES>                        35,955,000
<TOTAL-REVENUES>               35,955,000
<CGS>                          29,639,000     
<TOTAL-COSTS>                  32,441,000         
<OTHER-EXPENSES>               0
<LOSS-PROVISION>               0
<INTEREST-EXPENSE>             379,000
<INCOME-PRETAX>                3,135,000
<INCOME-TAX>                   1,186,000
<INCOME-CONTINUING>            1,949,000
<DISCONTINUED>                 0  
<EXTRAORDINARY>                0
<CHANGES>                      0                  
<NET-INCOME>                   1,949,000
<EPS-PRIMARY>                  0.30
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