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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. 3)*



                       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 5 pages



<PAGE>

                                       13G
- ---------------------                                          -----------------
CUSIP NO. 620071 10 0                                          PAGE 2 OF 5 PAGES
- ---------------------                                          -----------------

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

         Gary Simon
- --------------------------------------------------------------------------------
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
       
                             3,000
  NUMBER OF
   SHARES      -----------------------------------------------------------------
BENEFICIALLY         6       SHARED VOTING POWER                    
  OWNED BY                                                                      
    EACH                     240,714                             
 REPORTING     -----------------------------------------------------------------
   PERSON            7       SOLE DISPOSITIVE POWER                             
    WITH                                                                        
                             3,000                                              
               -----------------------------------------------------------------
                     8       SHARED DISPOSITIVE POWER                           
                                                                                
                             240,714
- --------------------------------------------------------------------------------
9        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

         243,714
- --------------------------------------------------------------------------------
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

         5.0%
- --------------------------------------------------------------------------------
12       TYPE OF REPORTING PERSON*

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

SEC 1745 (2-95)
                                Page 2 of 5 pages


<PAGE>

- ---------------------                                          -----------------
CUSIP NO. 620071 10 0                                          PAGE 3 OF 5 PAGES
- ---------------------                                          -----------------


                                 AMENDMENT NO. 3
                                       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:

            Gary Simon

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

            c/o Parker Chapin Flattau & Klimpl, LLP
            1211 Avenue of the Americas
            New York, NY 10036

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: 243,714 shares of Common Stock.
                      Includes  240,714  shares  of  Common  Stock  deemed to be
                      beneficially  owned  by Mr.  Simon  as  co-trustee  of two
                      separate

SEC 1745 (2-95)
                                Page 3 of 5 pages



<PAGE>

- ---------------------                                          -----------------
CUSIP NO. 620071 10 0                                          PAGE 4 OF 5 PAGES
- ---------------------                                          -----------------


                      trusts, one owning 142,875 shares of Common Stock, and the
                      other  owning  97,857  shares of Common  Stock.  Mr. Simon
                      disclaims  beneficial  ownership  with  respect  to all of
                      these shares.

           (b)        Percent of class:      5.0%

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

                      (i)        Sole power to vote or direct the vote: 3,000

                      (ii)       Shared  power  to  vote  or  direct  the  vote:
                                 240,714

                      (iii)      Sole power to dispose or direct the disposition
                                 of: 3,000

                      (iv)       Shared   power  to   dispose   or  direct   the
                                 disposition of: 240,714

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

           Not  applicable.  The  sole  purpose  of this  Amendment  No. 3 is to
           correct Item 5 as  contained in Amendment  No. 2 filed on February 7,
           1997,  to reflect that the 5.0%  (percent of class) set forth in Item
           4(b) has been rounded down from 5.009%.

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


SEC 1745 (2-95)
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<PAGE>


- ---------------------                                          -----------------
CUSIP NO. 620071 10 0                                          PAGE 5 OF 5 PAGES
- ---------------------                                          -----------------


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:     February 12, 1997

                                             /S/ GARY SIMON
                                             ----------------------
                                                 Gary Simon

SEC 1745 (2-95)
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