Non-Turbo Model

Remove the radiator fan and air conditioner fan. Refer to REMOVAL , Radiator Main Fan and Fan Motor. Refer to REMOVAL , Radiator Sub Fan and Fan Motor.
Protect the radiator with cardboard and blanket.
Remove the V-belt covers.

Fig 1: Locating V-Belt Covers
Courtesy of SUBARU OF AMERICA, INC.
Remove the V-belts. Refer to REMOVAL , V-belt.
Remove the A/C compressor V-belt tensioner.
Using the ST, lock the crankshaft and remove pulley bolt.
- MT model
  ST 499977100 CRANK PULLEY WRENCH
- AT model
  ST 499977400 CRANK PULLEY WRENCH
  
  Fig 2: Removing Pulley Bolt
  Courtesy of SUBARU OF AMERICA, INC.
Remove the crank pulley.
Remove the belt cover LH.
Remove the front timing belt cover.
Remove the timing belt guide. (MT model)

Fig 3: Locating Front Timing Belt Cover
Courtesy of SUBARU OF AMERICA, INC.
Turn the crankshaft and align the alignment marks on crankshaft, and left and right cam sprockets with notches of belt cover and cylinder block.
ST 499987500 CRANKSHAFT SOCKET

Fig 4: Identifying Alignment Marks On Crankshaft
Courtesy of SUBARU OF AMERICA, INC.
Remove the belt idler.
Remove the belt idler (No. 2).

Fig 5: Removing Belt Idler
Courtesy of SUBARU OF AMERICA, INC.
Remove the timing belt.
Remove the automatic belt tension adjuster assembly.

Fig 6: Removing Timing Belt
Courtesy of SUBARU OF AMERICA, INC.
Install in the reverse order of removal. Refer to INSTALLATION , Timing Belt.