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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                  SCHEDULE 13G


                    UNDER THE SECURITIES EXCHANGE ACT OF 1934
                               (AMENDMENT NO. 2)*



                       Motorcar Parts & Accessories, Inc.
      -------------------------------------------------------------------
                                (Name of Issuer)

                     Common Stock, par value $.01 per share
      -------------------------------------------------------------------
                         (Title of Class of Securities)

                                   620071 10 0
                -------------------------------------------------
                                 (CUSIP Number)


Check the following box if a fee is being paid with this  statement  [_]. (A fee
is not required only if the filing person:  (1) has a previous statement on file
reporting  beneficial  ownership  of more  than  five  percent  of the  class of
securities  described  in Item 1;  and (2) has  filed  no  amendment  subsequent
thereto reporting  beneficial  ownership of five percent or less of such class.)
(See Rule 13d-7).

*The  remainder of this cover page shall be filled out for a reporting  person's
initial filing on this form with respect to the subject class of securities, and
for  any  subsequent   amendment   containing   information  which  would  alter
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the  Securities  Exchange  Act of
1934 ("Act") or otherwise  subject to the liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).

SEC 1745 (2-95)
                                Page 1 of 4 pages



<PAGE>

                                       13G
- ---------------------                                          -----------------
CUSIP NO. 620071 10 0                                          PAGE 2 OF 4 PAGES
- ---------------------                                          -----------------

================================================================================
1        NAME OF REPORTING PERSON
         S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

         Mel Marks
- --------------------------------------------------------------------------------
2        CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) [_]
                                                                   (b) [_]

         N/A
- --------------------------------------------------------------------------------
3        SEC USE ONLY


- --------------------------------------------------------------------------------
4        CITIZENSHIP OR PLACE OF ORGANIZATION

         USA
- --------------------------------------------------------------------------------
                    5       SOLE VOTING POWER
      
                            728,511
      
                    ------------------------------------------------------------
                    6       SHARED VOTING POWER
  NUMBER OF 
   SHARES                   -0-
BENEFICIALLY        ------------------------------------------------------------
  OWNED BY          7       SOLE DISPOSITIVE POWER
    EACH    
 REPORTING                  728,511
   PERSON           ------------------------------------------------------------
    WITH            8       SHARED DISPOSITIVE POWER

                            -0-
- --------------------------------------------------------------------------------
9        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON


         728,511
- --------------------------------------------------------------------------------
10       CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
                                                                           [_]
         N/A
- --------------------------------------------------------------------------------
11       PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

         14.9%
- --------------------------------------------------------------------------------
12       TYPE OF REPORTING PERSON*

         IN
- --------------------------------------------------------------------------------
                      *SEE INSTRUCTIONS BEFORE FILLING OUT!

SEC 1745 (2-95)
                                Page 2 of 4 pages



<PAGE>


                                 AMENDMENT NO. 2
                                       TO
                                  SCHEDULE 13G
                                  ------------

ITEM 1(A). NAME OF ISSUER:

           Motorcar Parts & Accessories, Inc.

ITEM 1(B). ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

           2727 Maricopa Street
           Torrance, CA 90503

ITEM 2(A). NAME OF PERSON FILING:

           Mel Marks

ITEM 2(B). ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE:

           c/o Motorcar Parts & Accessories, Inc.
           144 Woodbury Road, Suite 34
           Woodbury, NY 11797

ITEM 2(C). CITIZENSHIP:

           United States

ITEM 2(D). TITLE OF CLASS OF SECURITIES:

           Common Stock, $.01 par value

ITEM 2(E). CUSIP NUMBER:

           620071 10 0

ITEM 3.    IF THIS STATEMENT IS FILED PURSUANT TO RULES 13D-1(b), OR 
           13D-2(b), CHECK WHETHER THE PERSON FILING IS A:

           Not Applicable

ITEM 4.    OWNERSHIP.  As of December 31, 1996:

           (a)        Amount beneficially owned: 728,511

           (b)        Percent of class: 14.9%

SEC 1745 (2-95)
                                Page 3 of 4 pages



<PAGE>



           (c)        Number of shares as to which such person has:

                      (i)        Sole power to vote or direct the vote: 728,511

                      (ii)       Shared power to vote or direct the vote: None

                      (iii)      Sole power to dispose or direct the disposition
                                 of: 728,511

                      (iv)       Shared   power  to   dispose   or  direct   the
                                 disposition of: None

ITEM 5.    OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.

           Not Applicable

ITEM 6.    OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON.

           Not Applicable

ITEM 7.    IDENTIFICATION AND CLASSIFICATION OF THE  SUBSIDIARY  WHICH  ACQUIRED
           THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY.

           Not Applicable

ITEM 8.    IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.

           Not Applicable

ITEM 9.    NOTICE OF DISSOLUTION OF GROUP.

           Not Applicable

ITEM 10.   CERTIFICATION.

           Not Applicable

                                    SIGNATURE
                                    ---------

           After reasonable  inquiry and to the best of my knowledge and belief,
I certify that the information set forth in this statement is true, complete and
correct.

Dated:     January 28, 1997

                                               /S/ MEL MARKS
                                               ---------------------------
                                                    Mel Marks


SEC 1745 (2-95)
                                Page 4 of 4 pages