To answer my own question maybe it will help someone in the future.
The airbag module is located under the ashtray center console.
Airbag module from another car will work with same part no. but has to be coded to cars airbag equipment. I have Carsoft 7.4 that did the job, SRS light is gone. New it was $1100 picked one up from local salvage yard for $60.

Thanks

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1995 E320
1998 E320
1999 E320 4Matic
2000 E320 4Matic
2000 ML320
2007 C230 Sport
2003 Cadillac CTS