8-K

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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549



                                    FORM 8-K
                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934


      Date of Report (Date of earliest event reported): SEPTEMBER 27, 2004



                          STANDARD MOTOR PRODUCTS, INC.
             (Exact Name of Registrant as Specified in its Charter)



           NEW YORK                     1-4743                  11-1362020
        (State or Other        (Commission File Number)      (I.R.S. Employee
Jurisdiction of Incorporation)                            Identification Number)



           37-18 NORTHERN BOULEVARD, LONG ISLAND CITY, NEW YORK 11101
          (Address of Principal Executive Offices, including Zip Code)



        Registrant's Telephone Number, including Area Code: 718-392-0200




                                 NOT APPLICABLE
          (Former Name or Former Address, if Changed Since Last Report)



Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_|     Written communications pursuant to Rule 425 under the Securities Act (17
        CFR 230.425)

|_|     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
        CFR 240.14a-12)

|_|     Pre-commencement communications pursuant to Rule 14d-2(b) under the
        Exchange Act (17 CFR 240.14d-2(b))

|_|     Pre-commencement communications pursuant to Rule 13e-4(c) under the
        Exchange Act (17 CFR 240.13e-4(c))




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ITEM 4.01.        CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On September 27, 2004, Standard Motor Products, Inc. (the "Company")
announced the engagement of a new independent accountant, Grant Thornton LLP
("Grant Thornton"), as the principal accountant to audit the Company's financial
statements.

            During the two fiscal years ended December 31, 2002 and December 31,
2003 and through September 27, 2004, the Company has not consulted with Grant
Thornton on any matter that (i) involved the application of accounting
principles to a specific completed or contemplated transaction, or the type of
audit opinion that might be rendered on the Company's financial statements, in
each case where written or oral advice was provided that was an important factor
considered by the Company in reaching a decision as to the accounting, auditing
or financial reporting issue; or (ii) was either the subject of a disagreement
(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K) or a reportable event (as described in Item
304(a)(1)(v) of Regulation S-K).

ITEM 7.01.        REGULATION FD DISCLOSURE

         On September 27, 2004, the Company issued a press release announcing
the appointment of Grant Thornton as the Company's independent registered public
accounting firm. A copy of the press release is attached as Exhibit 99.1.

         Unless expressly incorporated into a filing of the Company under the
Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as
amended, made after the date hereof, the information contained in this Item 7.01
shall not be incorporated by reference into any filing of the Company, whether
made before or after the date hereof, regardless of any general incorporation
language in such filing. The furnishing of the information under this Item 7.01
is not an indication that this Item 7.01 contains material information that is
not otherwise publicly available.

ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS.

         (c) Exhibits.

         99.1 Press Release dated September 27, 2004 announcing the appointment
of Grant Thornton as the Company's independent registered public accounting
firm.









                                    SIGNATURE


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                             STANDARD MOTOR PRODUCTS, INC.


                             By: /S/ JAMES J. BURKE
                                 ------------------
                                 James J. Burke
                                 Vice President Finance, Chief Financial Officer

Date: September 27, 2004















                                  EXHIBIT INDEX


EXHIBIT NO.                DESCRIPTION
- -------------------        -----------------------------------------------------


99.1                       Press Release dated September 27, 2004 announcing the
                           appointment of Grant Thornton LLP as the Company's
                           independent registered public accounting firm.

EX-99.1

For:        Standard Motor Products, Inc.

From:       Golin/Harris International
            Marlene Wechselblatt
            212-373-6000

            Standard Motor Products, Inc. Contact:
            James J. Burke, Chief Financial Officer
            718-392-0200


                      STANDARD MOTOR PRODUCTS, INC. ENGAGES

                           NEW INDEPENDENT ACCOUNTANTS

New York, NY, September 27, 2004......Standard Motor Products, Inc. (NYSE:SMP),
an automotive replacement parts manufacturer and distributor, announced today
that the Audit Committee of its Board of Directors has engaged Grant Thornton
LLP as the Company's independent registered public accounting firm, effective
immediately, for its fiscal year ending December 31, 2004. Grant Thornton
replaces the Company's former independent accountants, KPMG LLP, which resigned
in August 2004. For further information on the resignation of KPMG, please see
the Form 8-K/A filed by the Company with the Securities and Exchange Commission
on September 8, 2004.

            Mr. James J. Burke, Standard Motor Products' Chief Financial
Officer, commented that, "As we have previously stated, KPMG's resignation was
not the result of any disagreement between the Company and KPMG on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures. In addition, KPMG's resignation does not in any way affect
the reliability of our audited financial statements.
         "The decision to engage Grant Thornton as the Company's independent
accountants comes after careful consideration conducted by the Company's Audit
Committee. The Audit Committee considered many factors, including the experience
of Grant Thornton, the resources of Grant Thornton to serve the Company and the
Company's auditing needs. We are very pleased to have Grant Thornton as our
independent accountants. We look forward to working with Grant Thornton in the
future."

UNDER THE SAFE HARBOR PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT
OF 1995, STANDARD MOTOR PRODUCTS CAUTIONS INVESTORS THAT ANY FORWARD-LOOKING
STATEMENTS MADE BY THE COMPANY, INCLUDING THOSE THAT MAY BE MADE IN THIS PRESS
RELEASE, ARE BASED ON MANAGEMENT'S EXPECTATIONS AT THE TIME THEY ARE MADE, BUT
THEY ARE SUBJECT TO RISKS AND UNCERTAINTIES THAT MAY CAUSE ACTUAL RESULTS,
EVENTS OR PERFORMANCE TO DIFFER MATERIALLY FROM THOSE CONTEMPLATED BY SUCH
FORWARD LOOKING STATEMENTS. AMONG THE FACTORS THAT COULD CAUSE ACTUAL RESULTS,
EVENTS OR PERFORMANCE TO DIFFER MATERIALLY FROM THOSE RISKS AND UNCERTAINTIES
DISCUSSED IN THIS PRESS RELEASE, AND DETAILED FROM TIME-TO-TIME IN PRIOR PRESS
RELEASES AND IN THE COMPANY'S FILINGS WITH THE SECURITIES AND EXCHANGE
COMMISSION, INCLUDING THE COMPANY'S ANNUAL REPORT ON FORM 10-K AND QUARTERLY
REPORTS ON FORM 10-Q. BY MAKING THESE FORWARD-LOOKING STATEMENTS, STANDARD MOTOR
PRODUCTS UNDERTAKES NO OBLIGATION OR INTENTION TO UPDATE THESE STATEMENTS AFTER
THE DATE OF THIS RELEASE.


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