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This message is displayed when the ABS module has detected a failure somewhere in the ABS system. This could be anything from a wheel speed sensor to wiring, the module, steering angle sensor, ABS pump motor, hydraulic control unit, etc.
The first thing that will need to be done is use an ABS capable scan tool to see what fault codes are stored in the ABS module. This will give a starting point for diagnosis. The most common cause of an ABS light is just a failed wheel speed sensor.