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1+,
These sensors are usually located in the cross member inside the cabin, under driver and passenger seat areas.
They measure deceleration, so if the deceleration is > 7g, then the airbag is deployed.
I don't have photos for E53 but I posted photos of these sensors in bimmerfest E39 forum.
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1998 E39 528i 5sp MT
2006 E53 X5 3.0 6sp MT
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