I just replaced mine this weekend and it took me oveer an hour to find it the first time. If you remove the air intake hose and look directly below the throtle body - almost against the firewall you see it. If you miss it just keep looking back toword the firewall and in towords the middle of the car, assuming you are standing on the passenger side of the engine bay. BTW its easier to see from the passenger side of the car than it is standing in front of the car.

hope this helps

BTW mine is a 97 accord 4 cy non-vtec automatic.