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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GnqsAOkfFw8ZLoaoYbHmRnis5BI2iptpH8v1YeZagJtZG+AQzM52IpXDAt3fqn9k
 UAkjOAiJusmi/pPnbdUAAQ==

<SEC-DOCUMENT>0001209191-03-037069.txt : 20031230
<SEC-HEADER>0001209191-03-037069.hdr.sgml : 20031230
<ACCEPTANCE-DATETIME>20031230165842
ACCESSION NUMBER:		0001209191-03-037069
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030925
FILED AS OF DATE:		20031230

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS & ACCESSORIES INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503
		BUSINESS PHONE:		3109724057

	MAIL ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MARKS MEL
		CENTRAL INDEX KEY:			0000938945

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23538
		FILM NUMBER:		031078239

	BUSINESS ADDRESS:	
		STREET 1:		C/O MOTORCAR PARTS & ACCESSORIES INC
		STREET 2:		144 WOODBURY ROAD
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797
		BUSINESS PHONE:		5163672610

	MAIL ADDRESS:	
		STREET 1:		144 WOODBURY ROAD
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<DESCRIPTION>FORM 4/A SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4/A</documentType><periodOfReport>2003-09-25</periodOfReport><dateOfOriginalSubmission>2003-10-24</dateOfOriginalSubmission><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000918251</issuerCik><issuerName>MOTORCAR PARTS &amp; ACCESSORIES INC</issuerName>        <issuerTradingSymbol>MPAA</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0000938945</rptOwnerCik><rptOwnerName>MARKS MEL</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>C/O MOTORCAR PARTS &amp; ACCESSORIES, INC.</rptOwnerStreet1><rptOwnerStreet2>2929 CALIFORNIA STREET</rptOwnerStreet2><rptOwnerCity>TORRANCE</rptOwnerCity><rptOwnerState>CA</rptOwnerState><rptOwnerZipCode>90503</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>1</isTenPercentOwner><
isOther>0</isOther></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction><securityTitle><value>Common Stock</value><footnoteId id="F1" /></securityTitle><transactionDate><value>2003-09-25</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>5851.0000</value></transactionShares><transactionPricePerShare><value>0</value><footnoteId id="F2" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>2143580.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwners
hip></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common Stock</value><footnoteId id="F3" /></securityTitle><transactionDate><value>2003-09-25</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>5851.0000</value></transactionShares><transactionPricePerShare><value>0</value><footnoteId id="F2" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>2102623.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativ
eTransaction></nonDerivativeTable><footnotes><footnote id="F1">The description of this transaction is being amended to correctly state the number of shares of common stock gifted by the reporting person.</footnote><footnote id="F2">The stock was gifted at no cost.</footnote><footnote id="F3">These shares were omitted from the reporting person's original Form 4.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>/s/ Mel Marks</signatureName><signatureDate>2003-12-30</signatureDate></ownerSignature></ownershipDocument>

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</SEC-DOCUMENT>
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