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I'm not sure if this will help but they are located on the top side of the wheel hubs. Just follow the cables going to one of the wheel hubs. You will see where the sensor is bolted to the top of the hub. This image I found through Google.
those are speed sensors for the ABS system only. the OP is looking for the VSS (vehicle speed sensor) which is usually located on the transmission i would imagine. i have no definite clue as to the location however.
Vehicle Speed Sensor No. 1 is responsible for the Speedometer reading in the cluster and it's located above the rear transmission mount.
Lexus has discontinued the sensor for the 1990-92 model years but still sells the shaft which is also shared with some Toyota models. Part number: 33482-59015
Good day folks, please inform me of the location of the sensor that is responsible for the speed-o-meter and mileage info on my 96 ls400.
And no my instrument panel is fine....
the ODO and speedo/wheel speed sensor is on the rear right wheel, it is also the ABS sensor for that wheel and runs up into the trunk, the connector is underneath some felt coverings by the spare tire. If you disconnect this sensor your speedo will not work and your ODO will not go up, if that happened anyway the cable is probably bad, hope this helps