Subaru 2004 Legacy - Manual (Page 381)

9-22
In case of emergency
1) Towing hook cover
2) Towing hook
The front towing hook is located on the inside of the
towing hook cover below the right-hand headlight.
1) Tie-down hook
2) Towing and tie-down hook
1
2 UB9051BB
1
1 1
2
UB8013CB