There isn\'t a huge amount of info around on them. Legacies around that time did have in tank filters, may have only been on the import cars or something.. I\'m not sure. If it isn\'t under the hood it\'s probably in the tank.
I just replaced the fuel filter in my 2000 tsr legacy. The fuel filter was in-tank, under the rhs rear seat. It\'s attached to the fuel pump assembly. Lift the seat and lining material and there is a plate to remove, then disconnect fuel lines etc and remove the pump. It takes a bit of manouvering to get it out because the float arm for the fuel level sensor is attached also. Then remove the outer canister of the fuel filter, replace the cartridge and put the new outer in and replace the whole lot.
I bought the genuine part because I was told it came with a replacement O-ring. Mine didn\'t so luckily the original was in good condition. Part was 42072AE000 - $75 retail (not sure if that is + gst or not). The equivalent Ryco filter is R2626P buy may be a similar price to genuine anyway.
If you\'re doing it yourself make sure you do it when your tank is as low on fuel as possible, in a well ventilated area and you have some rags handy. Did mine outside on a nice day, would have sucked in the garage! Can also pull the fuse for the fuel pump and crank the engine over a couple of times until it dies, that way there\'ll be less fuel in the lines when you disconnect them.