Subaru 1998 Forester Owner's Manual page 223

CAUTION
D When transmission failure occurs, transport your vehicle on a
flat-bed truck.
D For AWD vehicles, the traveling speed must be limited to less
than 20 mph (30 km/h) and the traveling distance to less than 31
miles (50 km). For greater speeds and distances, transport your
vehicle on a flat-bed truck.
We do not recommend this method of towing. Use this method only when
towing service by a SUBARU dealer or a commercial towing service is
not available.
1. Check the transmission and differential oil levels and add oil to bring it
to the upper level if necessary.
2. Release the parking brake and put the transmission in neutral.
3. The ignition switch should be in the "ACC" position while the vehicle
is being towed.
4. Take up slack in the towline slowly to prevent damage to the vehicle.
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