Are you looking for the HST or Hydraulic filter?
When sitting in tractor seat the HST filter is on the left side forward of the rear axle. B2710 with a serial number less than 50101 do not have a Hydraulic Filter.
Some B2710 with the lower serial numbers were modified and have the filter.
If your tractor has the hydraulic filter it is on the right side about the same location as the HST filter.
It is a different filter than the one for HST.
67955-37710 Trans/Hyd Filter For tractor serial number 50101 and up. $11.11
66021-36060 Filter, Spin On HST Trans. $10.35
The SN for my tractor is a little over 15,000. So the early B2710's do not have two filters? I reviewed the flow diagram in my WSM and could not locate a filter where one should be. So that must explain it. MAN I am really glad I found this site. Thanks for all the help!!