battery drain: nissan frontier 2001

[boardrider036]

hello,
I have a 2001 Nissan frontier, 2wd, 4 door, 6cyl 3.3L.
I have a battery drain problem I have been working on and now am stumped.
I can not post wiring diagram attachments but have been using wiring diagrams from ebsco which looks to be Haynes or chiltons manuals.
so I did the battery drain test and got a 134Ma-144Ma reading by connecting between negative terminal and connector. after pulling fuses I was able to narrow it to

(fuse J, 80amp fuse) Labeled (FL 80A IGN-1 SW (B+)) as labeled on the fuse box cover. by removing this fuse it lowers the battery draw approximately 80Ma.

also by removing

(fuse E, 40amp fuse) Labeled (FL 40A IGN SW) as labeled on fuse box cover. by removing this it lowers the draw by 40Ma.
with both fuses out I have a normal battery draw reading of around 20Ma.

unplugging one or the other separately does not remove draw completely only by 80Ma or 40Ma or 120Ma by removing both.

where I'm getting stumped is when trying to chase down the problem to the cause of the draw.
after unplugging the ignition switch (where the key goes in) at the connector under steering column, Wire colors: (wht/blu, red/ylw, blk/ylw, grn/ylw, blk/wht, grn.)
this removes power drain from the 80A fuse but not from the 40A fuse. this is about as far as I am able to get at this point.

any help would be much appreciated.
thank you

[whomadewho]

Disconnect the power source at the alternator and recheck the readings. POSSIBLE issue with the internal regulator.

[boardrider036]

I disconnected the alternator, and starter, no luck, no power draw eliminated.
I'm thinking of trying the accessory and ignition relays but am not able to find where they are as none of them seem to be labeled.

Update:
on the original post I misspoke and with the ignition unplugged the power draw from the 40A was eliminated, not the 80A as I originally said (the 80A and 40A fuses are under hood fuse box)

disconnecting under dash fuse 7 Labelled:(starter signal 7.5A/ST) eliminates 40A power draw
disconnecting under dash fuse 28 Labelled:(ELEC B 7.5/BAT) eliminates 80A power draw
there is also a plug in relay directly above the under dash fuse panel (1 of 3) the far left of the 3 that when unplugged eliminates the 40A power draw

I'm thinking of testing the accessory and ignition relays but am not able to locate where they are exactly as they are not labelled?