It is an electrical VSS. I have pulled it out to look at it and put it back in. Everything on it looks good. The speedometer is working fine. I have a JDM B16 in the car. It only throws the code when I'm decelerating in gear to a low RPM. And every now and then when I'm just crusing. Around 70 mph the car will shut down for a second while the speed drops and then kicks back on. But if I hard accelerate past 70 mph this doesn't happen.