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Motorcar Parts & Accessories, Inc. Expects Fourth Quarter Loss

24 May 1999

Motorcar Parts & Accessories, Inc. Expects Fourth Quarter Loss

    TORRANCE, Calif., May 24 -- Motorcar Parts & Accessories,
Inc. , today announced that it expects to report a significant
loss for the fourth quarter of its fiscal year ended March 31, 1999.  The
Company anticipates that it may report a loss for the entire fiscal year.  The
Company's independent auditors are continuing their year-end audit.

    Motorcar Parts & Accessories, Inc. is a leading remanufacturer and
distributor of replacement alternators and starters for both imported and
domestic cars and light trucks.

    Certain matters discussed in this news release are forward-looking
statements, as defined in the Private Securities Litigation Reform Act of
1995.  Such forward-looking statements are subject to a number of known and
unknown risks and uncertainties including, but not limited to:  the outcome of
the audit for the fiscal year ended March 31, 1999; uncertainty as to the
Company's profitability; the Company's ability to develop and implement
operational and financial systems to manage growing operations; competition in
the Company's existing and potential future lines of business; the Company's
ability to obtain financing on acceptable terms to finance the Company's
business and for the Company to operate within the limitations imposed by
financing arrangements; and other factors.  Other factors and assumptions not
identified above were also involved in the derivation of these forward-looking
statements, and the failure of such other assumptions to be realized as well
as other factors may also cause actual results to differ materially from those
projected.  The Company assumes no obligation to update these forward-looking
statements to reflect actual results, changes in assumptions or changes in
other factors affecting such forward-looking statements.