For 2007, the Subaru Legacy undergoes several changes. A new entry-level 2.5i model, exclusive to the Canadian market, selectively decontents the 2.5i model that was the base Legacy in 2006; buyers can then move up to the 2.5i Touring and 2.5i Limited packages.
 



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All Legacy sedans received 40/20/40 split flat-folding rear seats, while all audio systems receive MP3 and WMA capability, an auxiliary input jack, and pre-wiring for XM Satellite Radio.
Also new to the Canadian market is the 2.5GT spec.B sedan, based on the turbocharged Legacy but with a six-speed manual transmission, sport-tuned suspension, 18-inch wheels and other extra features.
The 2007 2.5GT models are the first to use Subaru Intelligent Drive (SI-DRIVE), with a driver-selectable engine response option of Intelligent (I), Sport (S) and Sport Sharp (S#). The 2.5GT models also receive new 17-inch six-spoke aluminum wheels, and a new instrument panel with metal trim, multi-information display, ECO gauge and cold engine warning light.
The Legacy line-up is available in sedan or wagon configuration as the 2.5i, with naturally-aspirated 2.5-litre horizontally-opposed four-cylinder engine, or as the 2.5GT, with turbocharged 2.5-litre horizontal four. All come with a five-speed manual transmission, except for the spec.B, which uses a six-speed; 2.5i models can be optioned to a four-speed automatic with manual shift mode, while 2.5GT models option to a five-speed automatic with manual shift mode. The spec.B is strictly a manual transmission.
All use Subaru’s symmetrical all-wheel drive (the term refers to all components being configured symmetrically along the driveline, for better balance); 2.5GT models have a viscous-type limited-slip rear differential, while the spec.B uses a Torsen limited-slip rear differential, and includes Vehicle Dynamics Control system.
Features on the 2.5i models include 16-inch alloy wheels, four-wheel disc brakes with ABS, side and curtain airbags, air conditioning, heated mirrors, variable intermittent wipers, six-way manual driver’s adjuster, 40/20/40 split flat-folding rear seat, cruise control, and CD/MP3 stereo. Wagon models add roof rails, rear wiper/washer, and 60/40 flat-folding rear seat.
Available 2.5i option packages include the Touring package, with body-coloured mirrors and integrated turn signals, fog lights, eight-way power driver’s seat, heated seats, 17-inch alloy wheels, windshield wiper de-icer, and power sunroof (on sedans) or twin-panel power sunroof and cargo cover (on wagons); or the Limited package, with automatic transmission only, which adds the Touring package items plus charcoal leather interior, dual-zone automatic climate control and premium six-CD stereo, along with lockable roof crossrails and cargo mat on wagon models.
The 2.5GT models build on the 2.5i features with 17-inch alloy wheels, front and rear ventilated brake discs, body-coloured mirrors, fog lights, power sunroof (twin panel on wagons), windshield wiper de-icer, leather interior, eight-way driver and four-way passenger power seat adjusters, leather-wrapped wheel, automatic dual-zone climate control, sport-design gauges, premium six-CD stereo, and on wagon models, lockable roof crossrails and cargo cover.
The 2.5GT spec.B adds 18-inch ten-spoke alloy wheels with summer performance tires, Bilstein sport-tuned suspension, blue Alcantara seats with black leather bolsters, aluminum alloy pedals, driver’s seat memory, leather-wrapped MOMO wheel, and DVD-based navigation system.