Gents,
I drive a 2002 MR2 Spyder and just stripped out the plastic interior behind the passenger seat to locate my transmission control computer. Being the lucky guy that I am, I found it partially submerged in water (due to a leak in the soft top) and am currently in the process of drying it out and will have it tested this week.
 
I cannot though, seem to find the other ECU for the vehicle (I am assuming there are two, the other being for engine management).
 
Any insight as to where this second ECU is located? Would love the help.
 
Thanks.

From memory it's up behind the plastic cover over the fuel tank.  There may be a felt pad also covering it.  I'll see if I can find a BGB link for you.

There both on the passanger side in storage compartment , ecu is on the firewall behind some foam and the tcu is on the floor which is the one you found!

Not the BGB, but just as informative . . .
 
http://www.unichip.us/system/uploads/assets/installation%20instructions/1020102.0.%20Installation%20Instructions.pdf