This product is a Genuine Porsche ABS Wheel Speed Sensor with the part number 99760640701. It is designed to measure the rotational speed of the wheels and provide this information to the vehicle's anti-lock braking system (ABS). This sensor is an essential component in ensuring the proper functioning of the ABS, which helps to prevent the wheels from locking up during braking and allows for better control and stability of the vehicle. It is specifically designed for use in Porsche vehicles and is a reliable and high-quality replacement part.