Two cats per side the first one is monitored by the lambda sensors and the second one is not so when you read about people decatting their merc they mean they removed the second unmonitored cat, im sure you could do the fronts but would need either a remap or some way of fooling the lambda sensors,
Item 10 and 30 you can see the two lumpy bits are the cats
there are many ways of fooling the ecu into thinking the cat is still there
but you will need a remap to make the most of it and is it worth the agro come mot time ??? i used to decat every car i had and got pig sick of putting it back on for mot.
So if the cat is failing (what syptoms) id just replace it with a good qaulity aftermarket or genuine if poss