Manufactured by Subaru, the Legacy 2.5GT Spec.B was first introduced in 2006. It offers several suspension upgrades including Blistein shocks, aluminum control arms, and unique top hats. It also comes standard with navigation, which cannot be had with any other Subaru with a manual transmission. For 2007+ the Spec.B was also fitted with a 6-speed manual transmission identical to the Impreza WRX STi model (with modified gear ratios). Often overlooked features of the Spec.B include 100W speaker system, heated seats, 10-spoke alloy wheels and Bridgestone Ultra Performance tires (RE050). All of these items are, of course, already figured into the base price.
2006: Silver, 250HP, 250 ft-lbs, VF40 Turbo, Red leather interior
2007: Diamond Grey Metallic, 243HP, 241 ft-lbs (due to SAE HP ratings change), VF46 Turbo, Black leather with Blue Alcantara inserts, Introduction of the "SI Drive" system
2008+: DGM or Silver, 243HP, 241 ft-lbs, VF46 Turbo, Black leather with Black Alcantara inserts, Slightly different front and rear bumper for the 08s
All Subaru Legacy 2.5GT Spec.Bs have a base MSRP at $33,995.
Competition includes Audi A4 2.0T, MazdaSpeed 6, Infiniti G35 AWD Sedan, and BMW 330Xi. A good comparison of these cars can be found at www.roadandtrack.com
The Legacy GT Spec.B spanked the Infiniti G35 AWD sedan in the link that this handsome cool guy posted.