Master Cylinder: Removal

Disconnect the ground cable from battery.
Remove the collector cover. (turbo model)
Thoroughly drain the clutch fluid from the reservoir tank.
Remove the instrument panel lower cover. Refer to INSTRUMENT PANEL LOWER COVER .
Remove the pedal assembly. Refer to REMOVAL .
Remove the clip and clevis pin, and then separate the push rod of the master cylinder from clutch pedal.

Fig 1: Identifying Clip And Clevis Pin With Push Rod
Courtesy of SUBARU OF AMERICA, INC.
Disconnect the clutch stroke sensor connector.
Remove the clutch pipe from the master cylinder.

Fig 2: Locating Clutch Pipe Nuts
Courtesy of SUBARU OF AMERICA, INC.
Remove the master cylinder from the pedal bracket.

Fig 3: Identifying Master Cylinder With Nuts

Courtesy of SUBARU OF AMERICA, INC.