The Legacy is a sleek and attractive AWD midsize sedan. Simple, elegant interior styling and upgraded trim move the Legacy closer to luxury sedan standards. The standard 175-bhp flat-4 (Legacy 2.5i) can be coupled to a 4-speed automatic or 5-speed manual. Enthusiasts will prefer the sporty 2.5GT with its 250-bhp turbo, and a 5-speed manual or automatic. The limited edition Legacy 2.5 GT spec.B has unique trim, aluminum suspension components, and 18-inch alloy wheels. Although the Legacy is comprehensively equipped, a few options include a GPS navigation system, and a Momo® steering wheel.

The spec.B becomes a regular production model. The 2007 spec.B features a six-speed manual from the WRX STI and a distinct interior finish. All Legacy turbo models add a new feature called SI-Drive that alters the throttle response, fuel and ignition curves giving drivers additional control over the tradeoff between performance and efficiency. Three modes are offered: "Intelligent", "Sport", and "Sport Sharp".