Fits: 2000-2006 Audi TT 1998-2010 Volkswagen Beetle 1999-2006 Volkswagen Golf 1999-2005 Volkswagen Jetta What is an ABS Sensor? The anti-lock braking system uses an ABS sensor or wheel sensor to monitor the wheel speed and send this information to the ABS computer. The ABS computer uses this information to prevent the brakes from locking during an emergency stop. Without ABS, a wheel will automatically lock up in slippery and/or gravel-like conditions, as well as potentially experience a loss of directional control and vehicle stability. Where are these Sensors Located? .