the neutral safety switch is located on the transmission directly below the starter. in order to gain easier access, remove the cold air intake (which is directly behind the battery). by doing so you should gain enough space to be able to service the N.S.S. Keep in mind that once you remove the old one and replace it with new you will still have to adjust the switch so it will line up with the corresponding electrical connections for the switch to function properly.
the switch is usually located in the tranny near where the shift linkage goes into the tranny
The oil pressure switch on 1992 Lexus es300 is located just besides the engine.
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Unfortunately, the 2002 es300 was the first year that Lexus did not use a IACV in the ES300.
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