Disconnect the cable from the negative terminal of the battery. Loosen the wheel lug nuts, block the rear wheels, raise the front of the vehicle, and place it securely on jackstands before removing the Iron! wheels. For 2001 and earlier Legacy models, remove the air duct leading to the throttle body. Disconnect the tie-rod ends from the 
Steering Knuckles and remove the bottom engine cover if equipped. For 2003 and later Forester models, remove the subframe, and if necessary, remove the front exhaust pipes. Remove the jacking plate if equipped, and for 2005 and later Legacy models, remove the crossmember support plate. Disconnect the power steering fluid lines from the Rack And Pinion, noting that access can sometimes be made from underneath the vehicle. Mark the relationship of the U-joint connecting the steering shaft to the Rack And Pinion input shaft before removing the pinch bolt. Remove the steering shaft U-joint pinch bolt, then remove the Rack And Pinion mounting bolts and take the Rack And Pinion out from the passenger's side of the vehicle. Installation is the reverse of removal, ensuring to align the mark on the U-joint with the mark on the shaft, and tighten the Rack And Pinion mounting bolts, U-joint pinch bolt, and tie-rod end-to-steering knuckle nuts to the specified torque values. Tighten the exhaust pipe fasteners to the appropriate torque, install the wheels and lug nuts, lower the vehicle, and tighten the lug nuts to the specified torque. Fill the steering system with the recommended fluid, check for leaks, and bleed the system. Finally, have the wheel alignment checked and adjusted if necessary.