Hi - the gas valve is to the right, on the side of the fireplace, just behind the chair. If you look carefully, you can see the gas line coming in, underneath the logs.

Thank you, is there a shut off valve that is outside the fireplace?

There is a main gas shut off valve to the house - and each local valve, like the one mentioned here shuts off the gas to its particular unit.

Thank you. So is the one for this unit visible outside the unit. I was not able to see it outside the fireplace in the photo? I know it has to be within 3 feet of the gas entrance into the firebox?

There is a tiny silver port visible in this photo - just above the hearth, to the left of the fireplace box. This is the gas valve port. The gas "key" goes into the port to turn the gas on and off. The key is about 4 inches long and T shaped. The fireplace contractor will provide this for you.

When making your fireplaces you clearly made sure the gas shut off valve did not look ugly. When you sell your product, make sure to talk about that.