In this study, location analysis of emergency system vehicles is discussed using an approximate queueing model (AQM) on fully connected networks. We relax single vehicle restriction in each vehicle location which is commonly employed in the literature. Order of districting structure is used to transition rates in AQM. Service rates are computed regarding the location of the demand call and the vehicle, which provides higher resolution than inter-intra district service rates. Generic rate formulations are delivered for service rate calculations. A coverage threshold is used and all location solutions for a problem instance having a higher coverage than the threshold are analyzed. Mean response time for these solutions are found using AQM and an exact simulation model. Mean absolute percent error for mean response time is reported against different order of districting levels and network specific variables such as distribution of demand over the area, traffic intensity or the number of vehicles. (C) 2017 The Authors. Published by Elsevier B.V.