1997 Toyota Tacoma Owners Manual - Page 159

-Emergency towing (two-wheel drive models) From rear-We recommend using a tow dolly under the front wheels. If you do not use a towing dolly, place the ignition key in the "ACC" position, put the transmission in neutral and set the transfer in "H2" mode. Disengage both free-wheeling hubs if so equipped. NOTICE Do not tow with the key removed or in the "LOCK" position when towing from the rear without a towing dolly. The steering lock mechanism is not strong enough to hold the front wheels straight. (b) Using flat bed truck All models- (c) Towing with sling type truck NOTICE Do not tow with sling type truck, either from the front or rear. This may cause body damage. If towing is necessary, we recommend you to have it done by your Toyota dealer or a commercial tow truck service. If towing service is not available in an emergency, your vehicle may be temporarily towed by a cable or chain secured to one of the emergency towing eyelets under the front of the vehicle. Use extreme caution when towing the vehicle. A driver must be in the vehicle to steer it and operate the brakes. 154