Steering Wheel: Removal

Disconnect the negative terminal from the battery, and wait for 60 seconds or more.
Set the tire to the straight-ahead position.
Remove the driver's airbag module assembly.
CAUTION: Always refer to "CAUTION" of "General Description" in "AIRBAG SYSTEM" before performing service on the airbag module. < Refer to CAUTION , General Description. >
1. Using a hexagon wrench etc. wrapped by protective tape, insert the snap pins and release the locks (3 locations).
  
  Fig 1: Releasing Locks Using Hexagon Wrench
  Courtesy of SUBARU OF AMERICA, INC.
2. Disconnect the horn harness and airbag connector and remove the airbag module assembly. < Refer to DRIVER' AIRBAG MODULE, CURTAIN AIRBAG MODULE, PRETENSIONER & LAP SEAT BELT PRETENSIONER , PROCEDURE, Airbag Connector. >
  
  Fig 2: Disconnecting Horn Harness And Airbag Connector
  Courtesy of SUBARU OF AMERICA, INC.
Remove the steering wheel.
CAUTION:
- Always use the steering wheel puller for removal to avoid deforming the steering wheel.
- If the steering wheel has been removed, make sure that the roll connector is not turned from the original position.
1. Disconnect the connector and remove the nut.
2. Put alignment marks and remove the steering wheel.
Preparation tool:

Steering wheel puller

Fig 3: Locating Steering Wheel Connector And Alignment Marks
Courtesy of SUBARU OF AMERICA, INC.