Except For Outback Model

Disconnect the ground cable from the battery.
Remove the front fog light cover (A).

Fig 1: Identifying Front Fog Light Cover
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Disengage the two clips, and then turn over the lower mud guard.

Fig 2: Locating Lower Mud Guard Clips
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Disconnect the harness connector.
Remove the mounting bolts, and pull and detach the fog light assembly.

Fig 3: Locating Fog Light Assembly Mounting Bolts
Courtesy of SUBARU OF AMERICA, INC.