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Condition
Used
Item reference
225242320958
Catalogue snapshot: 12 October 2026. Please confirm current availability with Nick's Garage.
Part identification
Research & application notes
Subaru/Nippon ABS electronic control unit, mark P, 27521AC030; not an engine ECU.
Tested and working — confirmed by Nick’s Garage
Reference / label codes27521AC030 · 661-1294 · 120000B0131 · P / RP 4WDMT label
Catalogue applications are not a guarantee for this exact supplier revision. Match VIN and full label before ordering.
Catalogue application 1
Model/Series
Subaru Legacy / Outback L
Year
1996 model year
Engine
2.2L H4
Transmission
Manual; F4WD catalogue condition
Market
US catalogue
Catalogue scope
Conditional catalogue application only; not a VIN compatibility guarantee.
Evidence statusConditional catalogue reference — catalogue-confirmed for selected variants
Catalogue application 2
Model/Series
Subaru Legacy L wagon · BK7B (catalogue selection)
Year
1995-11 to 1996-06 production applicability
Engine
EJ22E
Transmission
Manual; F4WD
Market
U.S.A.
Catalogue scope
Conditional catalogue application only; not a VIN compatibility guarantee.
Evidence statusConditional catalogue reference — catalogue-confirmed for selected vehicle; not automatic or all engines
Identification & application notes
Own photo label is 27521AC030, P, 661-1294, 120000B0131; a second label says RP 4WDMT. The supplied title's P662 1379 does not match this photographed label.
Primary-style catalogues identify this number under ABS, with MT/F4WD conditions; they do not support calling it an EJ204 engine computer.
27521AC031 is listed as replacement; a supersession does not mean every similarly shaped ABS ECU can substitute.
ABS is safety-critical: confirm VIN, exact ABS/hydraulic-system specification and complete label with an installer; no plug-and-play or no-coding promise is made.
Confirm before ordering
These details remain unconfirmed for this individual item:
Any Japanese/European 2.0L applications including EJ20E/EJ204 in the supplied title
Exact donor chassis/VIN and test method
Regional ABS configuration outside the cited US selection
Safety-system verification SRS, ABS and EPS components must be matched to the vehicle and full module revision by a qualified automotive technician. Installation may require coding, calibration and diagnostic checks. An owner-confirmed working condition does not establish compatibility or certify the vehicle’s safety system.
Exact AC030 production dates 1995-11–1996-06 and selected EJ22E/MT/F4WD vehicle
Before you order
Match the exact part
Share your vehicle identification details, full component label and existing part number before ordering. Fitment, coding and installation must be confirmed separately. For magazines and non-automotive items, check the product description and photographs.
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