Subaru Legacy 2002 Service Manual page 2233

Power Assisted System (Power Steering)
4. Tilt Steering Column
A: REMOVAL
S601544A18
(1) Tilt steering column
(2) Universal joint
TILT STEERING COLUMN
S601544
Tightening torque: N·m (kgf-m, ft-lb)
24 (2.4, 17.4)
T1:
25 (2.5, 18.1)
T2:
PS-24
B4M1652B