I had the same question. My Chilton book claims it is in the upper back left area of the engine compartment. But I can not find it.
I do know for certain (because multi-online car parts sites state it). It is on top of the fuel pump.
http://www.partsgeek.com/catalog/2006/Subaru/forester/fuel_delivery/fuel_filter.html
Many cars have the fuel pump in the tank. If this is the case it might require the entire assembly be replaced.
I guess find the pump and find the filter. Let me know dmhueber@comcast.net
Where is the fuel filter located on a 2006 Subaru Legacy
On a 2006 Subaru Forester, the fuel filter is located along the fuel line, typically under the vehicle near the fuel tank. It is often mounted on the chassis, towards the rear of the vehicle. To access it, you may need to lift the car and remove any protective covers if present. Always ensure the fuel system is depressurized before attempting any maintenance.
The fuel filter is located under the rear of a 2006 Jeep Liberty. The filter is located between the rear tire and the fuel tank.
It has a non-serviceable filter located in the fuel tank.
In the top of the fuel tank
in the fuel tank
fuel filter location on honda jazz 2006 is under the centre console
It is inside the fuel tank.
In the back dummy
In tank
In 2005 Chevy started putting the fuel filter inside of the fuel tank.
It has a "life time" fuel filter located inside the fuel tank.