Found in the South Pole course after beating the Black Devil. Near the finish line are two holes in the ground which normally you must drive between. However across from the leftmost hole is a tunnel in the wall. Jump the hole with Roll’s car. You must swerve to the right in midair just as you enter the tunnel or you will miss the item block. Also there’s a good possibility of getting stuck in the tunnel on your way out; if you do, let up on the gas and go through slowly. Note: While it is possible to get this item without jumping, by going in the tunnel’s exit, this will probably eat much more time out of your lap since you will have to turn around to get back out (or drive into the pit beyond and let the game put you back on the proper part of the track).