The fourth generation of the Subaru Legacy was introduced in 2003 and saw a complete redesign of the Legacy on an all-new platform. Development began by the beginning of 1999, with styling freeze in early 2001 and engineering sign-off in 2003.

The Subaru EJ engine is a series of four-stroke automotive engines manufactured by Subaru. They were introduced in 1989, intended to succeed the previous Subaru EA engine. The EJ series was the mainstay of Subaru's engine line, with all engines of this series being 16-valve horizontal flat-fours, with configurations available for single, or double-overhead camshaft arrangements. Naturally aspirated and turbocharged versions are available, ranging from 96 to 310 hp. These engines are commonly used in light aircraft, kit cars and engine swaps into air-cooled Volkswagens, and are also popular as a swap into copy wasserboxer engined Volkswagen T3/Vanagon. Primary engineering on the EJ series was done by Masayuki Kodama, Takemasa Yamada and Shuji Sawafuji of Fuji Heavy Industries, Subaru's parent company.