If the VSS is defective replace the instrument cluster.
It between the firewall and back of engine, under the overhang portion of the intake manifold.
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Front right side
I believe it is a input speed sensor. Hyundai calls them pulse generators on the 99 elantra.
On my 1997, it's under the transmission. It actually fits into the bottom side of the tranny and is held in with really long bolts.
1-3-4-2
Remove the bad one and plug in the new one, they are located in the power distribution box under the hood.
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You can probably find that out from your VIN number.
Its going to be under the dash beside the gas pedal
If the VSS is defective replace the instrument cluster.