The Legacy B4 model was introduced for the third generation, and was a sedan-only model. It featured the familiar DOHC, twin-turbo 2.0 litre engine rated 280 bhp (210 kW) (265 bhp (198 kW) for automatic with manual mode). This results in a 0-60 mph time of 5.2 s for the Manual and 5.8 s for the automatic. This engine was popular with Japanese buyers due to reduced tax liability based on Japanese vehicle size legislation; the car offered performance advantages over larger cars sold in Japan with bigger engines but with a smaller tax bill. The B4 moniker also applied to naturally aspirated models, such as the 2.0L TS-R.
The B4 uses a sequentially staged primary and secondary turbocharger to deliver good throttle response and a wide torque spread. The primary turbo delivers boost in the low rpm and load ranges to deliver 278Nm at 2000 rpm, while the secondary turbo joins in above 4000-4500 rpm. With both turbos boosting, a 320Nm torque peak arrives at 4800 rpm and maximum power (190 kW) is seen at 6000 rpm. Note that Japanese-market B4s - running on 100-octane fuel - are rated at 206 kW.
Source: Wikipedia (original)