2000 Nissan Xterra Owner's Manual - Page 165

When towing with the front wheels on the ground or with the rear wheels on the ground (if you do not use towing dollies): Move the transfer control lever into the 2H position. When towing with the front wheels on the ground: Turn the ignition key to the OFF position and move the transmission shift lever to the N (Neutral) position. To move the selector lever to the N (Neutral) position on automatic transmission models, turn the ignition key to the ACC position. After moving the selector lever to the N (Neutral) position, turn the ignition key to the OFF position and secure the steering wheel in the straight ahead position with a rope or similar device. Never place the ignition key in the LOCK position. This will result in damage to the steering lock mechanism. When towing manual transmission models with rear wheels on the ground: Always release the parking brake and move the transmission shift lever to the N (Neutral) position. Be sure to place the transfer control lever into the 2H position, and the transmission selector lever into the N (Neutral) position. Always attach safety chains before towing. ACE1037 TWO-WHEEL DRIVE MODELS NISSAN recommends that your vehicle be towed with the driving (rear) wheels off the ground as illustrated. 6-12 In case of emergency