UNIVERSAL AUTOMOTIVE INDUSTRIES INC /DE/
S-3/A, EX-23.1, 2000-09-19
MOTOR VEHICLE SUPPLIES & NEW PARTS
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                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Form S-3 of our
report dated March 10, 2000 relating to the audits of the consolidated financial
statements of Universal Automotive Industries, Inc. for the years ended December
31, 1999, 1998 and 1997. We also consent to the reference to our firm under the
caption "Experts."

ALTSCHULER, MELVOIN AND GLASSER LLP



Chicago, Illinois
September 19, 2000



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