Subaru 2004 Forester X - Manual (Page 331)

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In case of emergency
2. Release the parking brake and put the transmis-
sion 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 dam-
age to the vehicle.
Never turn the ignition switch to the “LOCK”
position while the vehicle is being towed be-
cause the steering wheel and the direction of
the wheels will be locked.
Remember that the brake booster and power
steering do not function when the engine is not
running. Because the engine is turned off, it will
take greater effort to operate the brake pedal
and steering wheel.
If transmission failure occurs, transport your
vehicle on a flat-bed truck.
Do not run the engine while being towed us-
ing this method. Transmission damage could
result if the vehicle is towed with the engine
running.
For vehicles with automatic transmission,
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.