Well,

After many hours of reading all Threads relating to OVP's / MAS & K40, I came across a thread from steve Brotherton (thanks Steve) which confirms all my research and perhaps will help others with newer Mercedes Benz 96 and up to know that the K40 Relay Module is the succesor to the MAS & OVP relay.
Perhaps someone with more knowledge can confirm this information before I go out and purchase the relay module K40 ($165 at the dealer), but after numerous hours and halve of the vehicle (1996 E320) apart searching for other relays, the only ones in the vehicle that I was able to find (K40) , were on the right side of the engine compartment underneath the lid that houses the computers.

My next question and if some is so kind to have the answer is:

Would a bad K40 or one of the relays inside the module acting as an OVP, would cause the RPM gage, AC compresor & Cruise Control not to work and also cause rought idle when vehicle is cold?

I also read on another thread from Steve Brotherton that the OVP is critical because it powers the EGR transducer which takes the Crank sensor inducted AC pulse and converts it to a square wave DC rpm signal. Does it work the same for the E320? I'm not even sure if this vehicle has an EGR transducer, but I will be trying to determine the problem.

Thanks to everyone that has contribute their experiences and especialy to those MB technicians that contribute to this web-site their knowledge and experience without any compensation what so ever..Great Job

Regards,

Norman Hegedus