It is in the line that goes from the firewall to the condensor at the front of the car and it's on the passenger side of the engine compartment... I've never personally changed one out I've always just bought a new line.... I think you need a special tool to get the oriface tube out and even then I've heard it is a pain to get out!
I bought a kit from Ford to replace the fixed orafice tube when I did the R134a change a few years ago. It just replaced the tube portion. All you needed was a tubing cutter. It used compression fittings to attach back into the stock tube.
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