Air bag monitor

[93TownCar]

I have a flashing air bag light. The dealer says it is a code 40 but no one can find a code 40. So, he says it is the air bag monitor (computer) but he can't tell me where it is on the car. I have a 93 Town Car and Lincoln doesn't make the part anymore. I want to remove it so I can have it repaired but I can't find it. Does anyone know where it is located?

 

[93TownCar]

Air Bag Monitor Cont'd

Since no one could tell me what code 40 was, I surmised that the computer was faulty. I repaced the computer and got code 41 (which is the right front crush sensor). I replaced the right front crush sensor and I still get code 41. I swapped out the left front crush sensor also and stll get code 41. Any suggestions???