WARNING: This page is about a different car, the 2002 Subaru Outback and 2002 Subaru Legacy. However, it is still accessible from the selected car via links, so may be relevant.
Install in the reverse order of removal.
NOTE:
Replace gasket with a new one.
Tightening torque:
48 N.m (4.9 kgf-m, 35.4 ft-lb)
Fig 1: Installing Front Rubber Cushion & Attaching Muffler Assembly