1992 – 1994 Lexus SC300 Rebuilt ECU 89661-24300 Federal Emissions Manual Transmission


Please allow 1 day turnaround time.

Availability: 1 in stock

SKU: RPL-ECU-LEXSC300-92-94-89661-24300 Categories: , Tag:

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.





Please visit our returns & exchanges page for more details.


Lexus SC300 1992, 1993, 1994

Manual Transmission ONLY


This item comes with a 90-day warranty on the functionality & a lifetime warranty on the components we replace. See the warranty options above for extended warranties.

Please visit our warranty page for more details.

Core Refund

We will purchase your original core item!

Send your original item to us with a completed core refund form, and we will pay you up to $100 based on the overall condition of internal components.

How It Works

  1. After you install your replacement unit, fill out our core refund form. Be sure to describe the issues you were experiencing with the original item.
  2. (OPTIONAL) Use our UPS Shipping Portal to create a discounted shipping label. The shipping cost will then be deducted from your core refund amount.
  3. Ship your completed form with the original item to Tanin Auto Electronix. Our technicians will test and evaluate the item, so we can then send YOU a check!


  • Once you ship the item, please allow several weeks for it to be processed, tested, evaluated, and the check to be mailed out.
  • Checks are written for up to this amount, meaning the listed amount or less. We do not determine an amount until the item is evaluated by one of our technicians, so there is no guarantee for core refund amounts.

What Happens Next?

If we need any additional information from you after your order is placed, we will contact you.

Once the order is processed and shipped, you will be sent tracking information by email. Please be aware that this is a special order item, and it can take around 3 weeks to complete your order. If we come across any type of delay or question, we will contact you immediately.

And if you have any questions, you can contact us as well.


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