30. Let's take a closer look at the PCB. Note the two PC100 SDRAM chips in the center and the NEC Vr4122 processor with the Casio Kujira chip above them. Our area of interest is actually on the right side of the Vr4122 processor (boxed in red).

31. Let's turn the PCB 90^o clockwise and move closer towards the area of interest.

32. Zero in at the bottom left corner of the NEC Vr4122 processor (looking upside down).
       
33. It's best to first overclock the processor to 180MHz. Use a pencil to draw a line that connects the two solder points boxed by red box 2. Do NOT connect the solder points in red box 1. Make sure the line is thick enough for a proper link but not so thick till it touches the neighbouring solder joints.
        
34. Now, reassemble the E-125 and run a benchmark to test if the overclocking attempt was successful. We recommend you use GAPI Benchmark 2.0. If you failed to benchmark the E-125 before attempting this procedure, just run GAPI Benchmark 2.0 and compare your score with the scores here.

35. If the scores remained the same, then your attempt at overclocking to 180MHz has failed. Disassemble the E-125 and redraw the line. Then reassemble it and retest it.
       
36. If your E-125 now posts higher scores, then it's a sign that your overclocking attempt was successful. Now, it's highly recommended that you rerun the benchmark several times to stress the overclocked processor and make sure it's stable.
       
37. If your E-125 starts crashing after a number of benchmark runs, that's a sign that your E-125's Vr4122 processor cannot take the higher clockspeed. Luckily, we needn't worry too much about this as most Vr4122 processor can be overclocked to 180MHz.
        
38. If your E-125 @ 180MHz proves to be rock stable, you can choose to take things a step further and attempt to overclock to 200MHz. To do this, disassemble the E-125 again. This time, draw another line to connect the solder points marked out by red box 1. Note that for overclocking to 200MHz, lines must be drawn in both red boxes 1 and 2.
       
39. Reassemble the E-125 and retest it. If everything goes well, it will pass all the tests and voila! You now have a 200MHz Casio E-125 Pocket PC! :)

BTW, here are some pictures from N924JW, who just successfully overclocked his E-125 to 180MHz! :-

This picture offers a clearer picture of the resistors in the area of interest.
Note the position of red boxes 1 and 2.