It's under the car in front of the differential. You need to remove the plastic cover to get at it. After that, it's easy.

Tip: I find the on-line catalogs list the wrong part number for this filter. To avoid returns, first write down the number of the original filter (0 450 905 275 for the 95 E320) before ordering.

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95 E320 Cabriolet, 159K