Check other similar answers on this subject here on Answers.com. THE LONG HARD way is the second post below.
Although the battery itself is located under the rear passenger seat and "is" possible to jump the car this way - it's usually only used to CHANGE the battery - not jump the battery /car. The EASY, correct and proper way is just like most any other car - UNDER THE HOOD.
DRIVER SIDE, unde the hood, right over the wheel - look for what looks like a metal post, and next to it you'll find a small, approx 2" x 2" black, plastic box marked with a RED symbol that has a flip over lid that exposes the positive contact for the jumper cables. The other post that's exposed, you'll notice is welded right to the body of the car. This is your ground! for the negative side of the jumper cable (black)
Always be sure to connect the ground first, never make contact between the cables on either side (Red to Black) or you may short out the car in some way or ruin the battery. This is based on my own ownership of a 1998 4matic e320 wagon, and the EASIEST, and SAFEST way to jump start your Benz, or jump start another car from your Benz.
SECOND METHOD (by previous sumission)
Yes you can jump start aMercedes E 320.
the battery is located under the rear seat.
to remove the seat there are two little handles
on each side of the rear seat once pulled on the
handles the seat can be taken out. Usually there will
be black lining that you take off and there is the battery on the
rear passenger side.there you can jump start you car.
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