Provided is an abnormality determination device for a vehicle speed sensor which can prevent a memory unit from storing the erroneous result of abnormality determination of a vehicle speed sensor due to the engine racing when the vehicle is stationary. The device of the invention includes a revolution speed sensor for detecting a revolution speed of an output shaft of an automatic transmission and generating a speed signal, abnormality determination elements for inputting the speed signal of the revolution speed sensor and for determining if the revolution speed sensor is abnormal and for generating an abnormality signal in response to the determined result, a memory for storing the abnormality signal, and halt elements for preventing the memory from storing the abnormality signal when the automatic transmission is set at a neutral position or at a parking position.