If it's the 22r-e 4-cylinder, it's in the forward, driver's side corner of the engine compartment inside a black, rectangular enclosure. You can follow the large, air intake tube from the engine to the air filter box. Just flip open the clips around the outer rim of the box and lift off the top section (with the tube) to get to the filter element inside.
I'm not positive where it is on the 3.0 V-6, but you can just follow the large air intake tube to it.
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