Found a wrecked 300SL for parts mostly complete, I like to get the top control module, can you tell me where is it located? Also what other parts are worth picking? Your advise will be greatly appreciated.

All amplifiers. Cruise control, ignition box, idle speed, etc. All of those boxes are big money and they can't be fixed like the 107 boxes. A good way to keep customer loyalty; dumb ass MB...

Thanks for the advise, most of these modules I can find under hood but I am not sure where the power top control module is.

T:

You have posted in the Vintage section (prior to 1979).
The only 300SL prior to 1979 is the W198. Is that what you had in mind?

Thanks for pointing out my oversight. The car is a 1991.

Its under what would be the rear seat, (if it had rear seats) on the passenger side. A 10mm socket should be all you need to access it and remove it

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90 300TE 4-M
Turbo 103, T3/T04E 50 trim
T04B cover .60 AR
Stage 3 turbine .63 AR
A2W I/C, 40 LB/HR
MS2E, 60-2 Direct Coil Control
3" Exh, AEM W/B O2
Underdrive Alt. and P/S Pulleys,
Vented Rear Discs, .034 Booster.
3.07 diffs 1st Gear Start

90 300CE 104.980
Milled & ported head, 10.3:1 compression
197° intake cam w/20° advancer
Tuned CIS ECU
4° ignition advance
PCS TCM2000, built 722.6
600W networked suction fan
Sportline sway bars
V8 rear subframe, Quaife ATB 3.06 diff