I have a 1999 Subaru Impreza O/B Sport (same 2.2L engine just an automatic, but the transmission type should not matter at all with the thermostat location) and the thermostat is located in an elbow (metal) just under the radiator (somewhat left of the oil filter). Please heed warning, however, that you may want to expose the two screws to some PB Blaster-like (or rust/corrision solvent) prior to trying to change. The screws are steel and rusted in, causing one to break and you may play hell trying to retap the screw hole (bolt hole). In all, if the bolts come out easily it should take less than one hour to change the thermostat--very easy to get to.
Hope this helps...
The 2005 Subaru Impreza has a 5-speed manual.
The 2007 Subaru Impreza has a 5-speed manual.
The 2013 Subaru Impreza has a 5-speed manual.
The 2006 Subaru Impreza has a 5-speed manual.
The 2004 Subaru Impreza has a 5-speed manual.
The 2008 Subaru Impreza has a 5-speed manual.
The 2014 Subaru Impreza has a 5-speed manual.
The 2012 Subaru Impreza has a 5-speed manual.
The 2002 Subaru Impreza has a 5-speed manual.
The 2010 Subaru Impreza has a 5-speed manual.
The 2009 Subaru Impreza has a 5-speed manual.
The 2001 Subaru Impreza has a 5-speed manual.