<ARTICLE> 5 <CIK> 0000918251 <NAME> MOTOCAR PARTS & ACCESSORIES <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-30-1999 <PERIOD-START> OCT-01-1998 <PERIOD-END> DEC-31-1998 <CASH> 3,210,000 <SECURITIES> 0 <RECEIVABLES> 23,881,000 <ALLOWANCES> 250,000 <INVENTORY> 71,968,000 <CURRENT-ASSETS> 100,297,000 <PP&E> 12,052,000 <DEPRECIATION> 0 <TOTAL-ASSETS> 113,990,000 <CURRENT-LIABILITIES> 14,103,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 64,000 <OTHER-SE> 72,811,000 <TOTAL-LIABILITY-AND-EQUITY> 113,990,000 <SALES> 30,545,000 <TOTAL-REVENUES> 30,545,000 <CGS> 25,412,000 <TOTAL-COSTS> 28,548,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 419,000 <INCOME-PRETAX> 1,578,000 <INCOME-TAX> 626,000 <INCOME-CONTINUING> 952,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 952,000 <EPS-PRIMARY> 0.15 <EPS-DILUTED> 0.15