Where is Gan Eden?

Before the sin of Adam Harishon he was in Gan Eden of the earth, which is on the equator. Gan Eden is made from the spiritual aspect of the four fundemental elements and it is 32 degrees from Yerushalayim, and it is known that its place cannot be found [in the physical world] because it is spiritual.

Mitteler Rebbe, Hanachos, 5577 p.83