The invention relates to a signal-processing device (402) for a vehicle having an ABS unit (404) and multiple wheels, each of which is assigned a sensor (S1, S2, S3, S4) for wheel signal generation. The signal-processing device (402) is designed to detect (602) a failure of a wheel signal, to form (604) a substitute signal for the failed wheel signal using the wheel signal of at least one sensor assigned to a wheel that is not affected by the failure, and to supply (606) the substitute signal to the ABS unit (404). The invention also relates to an ABS system (400) having the signal-processing device (402) and an ABS unit (404), a vehicle having the ABS system (400), a signal-processing method for a vehicle having an ABS unit (404), a computer programme having computer code for carrying out the signal-processing method, as well as a control unit containing the computer programme.