2005 Subaru Legacy Owner's Manual - Page 483

In case of emergency ! Towing with all wheels on the ground " If transmission failure occurs, transport your vehicle on a flat-bed truck. " Do not run the engine while being towed using this method. Transmission damage could result if the vehicle is towed with the engine running. " For vehicles with automatic transmission, the traveling speed must be limited to less than 20 mph (30 km/h) and the traveling distance to less than 31 miles (50 km). For greater speeds and distances, transport your vehicle on a flatbed truck. 1. Check the transmission and differential oil levels and add oil to bring it to the upper level if necessary. 2. Release the parking brake and put the transmission in neutral. 3. The ignition switch should be in the "ACC" position while the vehicle is being towed. 4. Take up slack in the towline slowly to prevent damage to the vehicle. UB9219BA " Never turn the ignition switch to the "LOCK" position while the vehicle is being towed because the steering wheel and the direction of the wheels will be locked. " Remember that the brake booster and power steering do not function when the engine is not running. Because the engine is turned off, it will take greater effort to operate the brake pedal and steering wheel. 9-28