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Where is the cooling system sending unit of Honda Accord 92 located?

 
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Close to the thermostat housing?

 
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follow the radiator hose at the top of the radiator back to the engine , (where it ends), where it goes into the theromstat housing. In that area you will see what looks like a plug nut with one or two (maybe three) wires coming out of it. That's your sensor. It takes a 3/4 or 5/8 wrench (probably metric on that) Make sure you spray around the base of it with a loosening oil. Make sure the engine is warm and be very careful of how much pressure you put on the wrench. The housing is aluminium and the threads can be destroyed very easily. If it seems like it is going to be a problem just keep soaking it with the loosening oil (liquid wrench is good). It may take a few hours or even a day for the oil to penetrate and make the extraction safe and easy.