It could be anywhere. Usually people put them around the
engine room though. I would look for the
heat exchanger on the
engine, see if it's got freshwater lines for
heating the
water, and follow that back to the water
heater. Also, follow the lines from the water tank. Then again, maybe you don't have one. Do you have a 110v breaker labeled 'water heater'? Does the water get hot when you run the engine or turn all the breakers on?