There could be a few different issues. The relay could be an issue. They are around $20 on eBay. It could be a brake sensor issue. You would know if it's the sensors if the beeping only occurs when you apply the brakes.
If the beeping occurs while driving then you could have a larger problem. follow these steps
1. Turn on the vehicle and apply the brakes. Have another person verify that the brake lights come on. If they don't then you need to replace the brake switch. The part is also around $20 online and you can YouTube how to install it.
2. If this is not the problem then You will need to remove the driver side headlight and physically inspect the unit. Clean the ABS ground the is located there and inspect the ABS pump and harness. A common problem is the washer fluid reservoir leaking onto the ABS unit.
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3. If all of this fails then you may send the unit out for repair. This eBay seller offer repair options for the unit
http://www.ebay.com/itm/280677694877
I have been through this process with my mother in law's ML and I will be sending out the unit next week.
Good Luck