Although anti-lock braking system and active suspension improved vehicle ride comfort, and reduced braking time and distance, their two main drawbacks are the required energy input levels and the high component costs for active suspension. The anti-lock braking system with twin accumulator suspension is proposed which addresses these two drawbacks. Braking and ride performances for twin accumulator are examined theoretically using half vehicle model. The effect of twin accumulator suspension elements on ride performance, the braking time and distance is investigated. The anti-lock braking system and twin accumulator suspension is compared with the anti-lock braking system (ABS) combining passive suspension. The results obtained showed that twin accumulator suspension with the anti-lock reduces braking time and distance compared with twin accumulator suspension. Also, the anti-lock braking system and twin accumulator suspension improves ride comfort, however, it does not reduce time and distance to improve safety in vehicles compared with ABS combining passive system.