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As I recall, and it has been nearly 15 years since I did this, my 230sl did not have a replaceable gas pedal rubber, I needed to replace the entire assembly. It seemed to me that the rubber was fused in place. Maybe I just did not try hard enough to separate the pieces? g
Yes, you first pull form the floor and then twist it out from the top part.To ease putting on the rubber, I heat it in the oven until it softens. A little obviously!I don the same with brake and clutch pedal rubbers that are even harder to put on.