Two required per vehicle, one for each fan assembly.
These resistors are manufactured by KRAH, a well known German supplier.
They are NOT a Chinese knock-off product.
You can buy two of these for less than a VW dealer charges for only one resistor.
For early 5 cylinder models (1992-1996), these are located under each headlight
Later models VR6 models (1997-2005), they are located behind the front bumper