http://www.cumminsforum.com/articles/articles/40/1/Intake-Air-Temp-IAT/Page1.html
Published on 04/3/2007
Applys to all 98.5 and up Cummins.The intake air temp sensor is located
on the drivers side of the motor just above the lift pump and rearward
of the fuel filter on the intake manifold. The IAT sensor reads the
manifold air temp and sends a signal to the ECM to regulate intake ait
grid heaters,fuel timing,fuel control, As fuel to air temps vary the
sensors resistence changes the signal to the ECM. It has been my
experience that if an exhaust brake is used that the IAT can become
fouled with soot and the sensor becomes inaccurate, I personally clean
mine every 10k miles with carburator cleanor, this make the allmighty
Cummins happy and idles better as well as better overall performance
including MPG.