EXHBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation by reference in this Registration  Statement on
Form  S-8 of our  report  dated  May 19,  1998  on our  audit  of the  financial
statements of Motorcar  Parts &  Accessories,  Inc. for the year ended March 31,
1998 included in the annual report on Form 10-K for the year then ended.


/s/ Richard A. Eisner & Company, LLP
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    Richard A. Eisner & Company, LLP


New York, New York
January 11, 1999