To satisfy the ever increasing needs for safety, comfort, and environment protection, the ECUs (Electronic Control Units) and various sensors of today's vehicles are getting more and more complex. Regarding the controllability and safety requirements posed against automotive industry, the cost efficient ECU testing and the development of the software sensors becomes an important issue. The aim of this paper is to present the setup a HIL (hardware-in-the-loop) simulation environment which makes the functional testing and development of ECUs possible, and test the realized hardware and software environment with the integration of a General Motors Anti-lock Braking System (ABS) ECU.