There are 3.
Bank 1 sensor 1 is between the radiator and engine when you open the hood. It looks like a spark plug screwed into the header coming out of the engine, going down, and feeding into the exhaust.
Bank 2 sensor 1 is between the firewall and the engine (back side of engine). It also looks like a spark plug screwed into the header coming out of the engine, going down, and feeding into the exhaust. Hard to see unless you get under the car.
The 3rd sensor is on the top side of the exhaust pipe just after the catalytic converter. The connection for this one is underneath the carpet under the driver seat.
EDIT: I have a 1996 Lexus ES300. Unless is more than one engine, then bank 1 is the BACK of the engine, between the engine and the firewall. I checked with two Lexus service centers and also looked at the spark plug wires. The number one cylinder is on the back, not the front of the engine.
under the hood
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