I had an intermittant SRS light coming on at one time which turned out to be the slip rings inside the steering wheel. I think this is a pretty common problem with MBs with airbags. One way of determining this is to see if the light tends to come on when the wheel is in a certain position.

Mine was fixed under warranty so I don't know how to do it, but as I recall it wasn't a very expensive fix.

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Steve
'93 400E