Pave Low 9/28/2010The ACC Cabin FIlter is located in the engine compartment, passenger side by the firewall. It is fitted into the bottom of a black plastic manifold. There is a lable on the top that reads " Air Conditioning equipment, only service by qualified technition." There is one nut that holds the unit in place, located in the front of the manifold at the end of a curved piece of plastic. Remove the nut and pivot the manifold back toward the firewall. It should come right off. The filter fits underneath. This is a drastic improvement from the W210 filters that required you to remove the glove box for access.