Subaru 2000 Forester Owner's Manual page 129

In case of emergency
B Spare tire
HS0159
The spare tire is stored under the floor of the cargo area. To remove
the spare tire, first open the spare tire cover and remove the storage
tray, turn the attaching bolt counterclockwise, then take the spare tire
out.
B Jack and jack handle
HS0118 HS0160
The jack is stored under the left side of the cargo floor.
To take out the jack:
First raise the cargo anchorage eyelet on the rear-left side of the
cargo area and pull the tab to open the lid, turn the jack screw coun-
terclockwise to loosen it, then remove the jack.
The jack handle is stored under the lid.
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