Fits all Legacy 2.5L non-turbo models from 2013 through to 2014 for BANK 1. Direct bolt-on, no cutting or welding required. 2 3 bolt inlet flanges, 3 bolt outlet flange. Has provision to mount 2 O2 sensors. Near identical copy of the OEM unit, with proper bends, clearance, etc. OEM heat shields can be adapted to fit unit, but are not required. Free gaskets included with purchase.