On the backside in the middle of the seats there is two buttons you have to push and then pull up the headrest.
//Sam
If you will carefully press in on the backside of the material of the front seat back following a straight line downward from the headrest post you will come to a tab at the end of the post. Raise the headrest to the upmost position, press with your thumb on the material and against the tab while putting just a small amount of upward pressure on the headrest and the tab will release the post. You have to do this to both posts of the headrests to remove them from the front seats. I have an 89 240 and the headrests do come off, as do all 240 wagons.
Begin by removing the positive cable from your 1990 Volvo 240 battery. Remove the cables from the front of the starter motor. Remove the starter motor retaining bolts. Reverse the process to install your new starter motor.
RWD
1 to 4 , front to rear
Remove the fuse from the fuse box. Or remove the relay.
Pull on them. They are held on with spring clips.
1993 Volvo 240 WAGON 5spd manual transmission. there are two screws on iether side of the console. then its just a matter of disconnecting wires.
5.25 inch
VERY CAREFULLY.
2 Bolts on the back. Remove them and remove the Brake line, and Install new doing the inverse
long answer: yes
Front of engine compartment inside the air box.