i believe it is under the alternator
In The Subaru Legacy(Outback) Service Manual and the Chilton or Haynes Repair Manual for the Legacy & Forester 2000 thru 2006.
Subaru Forester was created in 1997.
Subaru Forester has a timing belt.
The 2001 Subaru Forester has 16 valves.
The 2006 Subaru Forester has 16 valves.
The 2009 Subaru Forester has 16 valves.
The 2008 Subaru Forester has 16 valves.
The 2004 Subaru Forester has 16 valves.
The 2002 Subaru Forester has 16 valves.
The 2014 Subaru Forester has 16 valves.
The 2011 Subaru Forester has 16 valves.