Where is the IAT SENSOR located?

I believe it is screwed in on the rear of the intake manifold (red box around it) about in the middle facing toward the firewall of the car. It is about where the green arrow is. It will be pretty hard to see unless you practically climb over the engine. I'm a little confused by your comment that says the IM is on the left side of the vehicle, since a 1997 Accord has a transverse mounted engine. I think maybe you are referring to the air filter housing, the large black plastic object, which is to the left when looking from the front of the engine compartment.