The gong on a LHD e53 X5 is located below the dash (underside pointing toward floor) between the dead pedal and brake. Not sure if its in the same place on a RHD...or if they move it over to the other side.

Either way...look for it below the dash on both sides...you should see the surface of the grid (lots of little holes like in the diagram)...the rest of the gong is hidden from view.

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