Repeating what many women have known for years, a study in the Journal of Sexual Medicine says it's inside the lady, a couple of inches up, on the front wall, and it's not very big so easily missed.
The bad news is they found it during a post mortem on an 83-year-old Polish lady, so they can't prove the other things women have been telling them for years.
That's not to say it's easy. I know exactly where mine is and I've managed that experience just a couple of times in all my romantic adventures, and even then it was by accident.
I've always thought the reason male scientists can't find the spot is because they don't want to.
Imagine discovering the proof your partner is going to have 10 times more fun with her body than yours is capable of experiencing!
They're too jealous to look properly.