Where is the flasher?

You would normally find it under the dash near the steering column. It is not in the fuse panel. It's left of the ashtray. Turn on the hazards and listen, the turn signal and 4 way flashers are side by side. You don't say what kind of vehicle you have, but if you are looking for a stand-alone flasher unit on late model Ford, Mercury, and Lincoln vehicles, you won't find it. It is incorporated within the hazard flasher swith, located on top of the steering column. This is a multi-function switch that controls turn signals, brake lights, and emergency flashers. If these lights are not working, a quick fix is to spray WD 40 around the switch. Then push it down with your thumb and let it pop up several times and also wiggle it around a bit.