EXHIBIT 32.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                                   PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


        In connection with the Quarterly Report of Motorcar Parts & Accessories,
Inc. (the "Company") on Form 10-Q for the quarter ending June 30, 2003 filed
with the Securities and Exchange Commission on the date hereof (the "Periodic
Report"), I, Charles W. Yeagley, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

        1.      The Periodic Report fully complies with the requirements of
                Section 13(a) or 15(d) of the Securities Exchange Act of 1934;
                and

        2.      The information contained in the Periodic Report fairly
                presents, in all material respects, the financial condition and
                results of operations of the Company.


Date:  August 14, 2003              /s/ CHARLES W. YEAGLEY
                                    -------------------------------
                                    Charles W. Yeagley
                                    Chief Financial Officer