Check Engine Light Code 17: Vehicle Speed sensor

1995 Civic VX.
Check Engine light Code 17 Vehicle speed sensor.
Speedometer inaccurate. GPS says 65mph on hwy, speedometer says 40mph.
Replaced Vehicle Speed Sensor, speedometer cluster and VSS wire harness "plug".
Removed Speed sensor assy and checked plastic gear on speed sensor and in the transmission. No gears are broken.
I looked underneath the vehicle and did not see any wires or wiring looms dmged or rubbing against any brackets, etc.
Im thinking ECU..
anyone else want to give some thought?
Check Engine light Code 17 Vehicle speed sensor.
Speedometer inaccurate. GPS says 65mph on hwy, speedometer says 40mph.
Replaced Vehicle Speed Sensor, speedometer cluster and VSS wire harness "plug".
Removed Speed sensor assy and checked plastic gear on speed sensor and in the transmission. No gears are broken.
I looked underneath the vehicle and did not see any wires or wiring looms dmged or rubbing against any brackets, etc.
Im thinking ECU..
anyone else want to give some thought?