Where is the ECU on a 2004 Subaru Forester?

In a 2004 Subaru Forester, the Engine Control Unit (ECU) is typically located under the driver's side dashboard, near the steering column. You may need to remove a plastic cover to access it. The ECU is a rectangular metal box with several wiring harnesses connected to it. Always ensure the vehicle is turned off and the battery is disconnected before attempting any inspection or removal.