The Bosch ABS Wheel Speed Sensor - 0265007983 is a sensor designed to measure the rotational speed of a vehicle's wheels. It is specifically designed for use with Bosch anti-lock braking systems (ABS). The sensor detects changes in wheel speed and sends this information to the ABS control module, allowing it to adjust the braking pressure as needed to prevent wheel lockup and maintain control of the vehicle. This sensor is an essential component in ensuring safe and effective braking in modern vehicles.