This is known as the unicorn ECU. The true manual transmission ECU is extremely hard to find. Legend has it this ECU has a more aggressive timing map than the automatic ECU and simply runs better in the manual transmission SC300. We can’t confirm nor deny these claims, but we can say this is one of the cleanest M/T boards we have ever seen. Tested in our vehicle and in perfect operating condition. Picture of the board is the actual photo from this ECU. The M/T ECU has less components installed on the board compared to the A/T ECU. The price of this 1992-1994 Lexus SC300 manual transmission ECU for sale reflects all of these unique identifiers of the M/T ECU and the fact that they simply do not exist anywhere.

This manual transmission ECU fits 1992, 1993, 1994 Lexus SC300 with build date of 01/1992 – 01/1994. ECU part number 89661-24300, 89661-24301, 89661-24302 Federal Emissions Manual (MT) Transmission.

This Lexus ECU includes new capacitors, board cleaning, and damaged or compromised component replacement. We rebuild using only the highest quality Japanese Nichicon, Panasonic, Chemi-con, and Rubycon low-ESR capacitors. We purchase our capacitors directly from USA authorized suppliers. Finally, the rebuilt ECM is tested in an SC300 vehicle on site and shipped out to you. Once you receive the rebuilt ECU, you will simply need to install it into your vehicle – no programming needed!

Brackets are NOT always included. Sometimes we receive cores back without brackets. Please remove and re-use your original brackets if you receive an ECU with one or both brackets. Sending an ECU back without brackets as a core will not affect core value. Brackets are not available from the dealer anymore.