So what are the most prone problem places on a 97 accord coupe 5 speed.

The car has a vibration under acceleration but only in certain conditions. Mainly either lower rpm under load and when going up a hill under load.

Motor mounts seems good. The axles feel good from what I can tell.

 

Where do you feel the vibration? How pronounced is it? How many miles does the clutch have? What does a good axel feel like? (sounds naughty...)

 

steering wheel mainly

 

Constant, repeatable vibration is generally diagnosable by a tech; you should take a modicum of assurance from that. However, there may be many causes. Start with the stuff you can check yer'self...

If you feel subtle vibration in the steering wheel (regardless of vehicle speed) cross-rotate the tires and reevaluate.
If vibration is still felt, plug a DTC reader into your ODB2 jack and scan for codes (P0300 in particular), a/o pull each plug and inspect for obvious yuckiness; replace if you're (over)due.
If vibration is still felt, inspect both CV axels, beginning with the driver's side.
If vibration is still felt, check the engine and transmission mounts (there are five)
If vibration is still felt, have the alignment checked. If the vibration is still felt, have both front tires re-balanced and runout evaluated.

This list includes the usual suspects. The litany of additional, though somewhat less likely, culprits goes on.