If you want a saloon in the £25,000 to £30,000 price range with miserly economy and a low CO2 rating, start scattering garlic around. But if what you're after is vivid performance and the kind of all-roads handling which leaves the fancier-badged opposition trailing, then this is definitely the place.Late last year, Subaru greatly improved the appeal of the Legacy - in saloon and Sports Tourer estate forms - but there was a curiosity in that the latest and most powerful 241bhp engine was offered only with automatic transmission, a situation which had some critics almost chewing the carpet.That's all sorted. The impressive power unit is now available with a six-speed manual transmission, similar to the one in the Impreza WRX STi but with half the internals modified, a lighter and longer-throw change, and less abrupt clutch operation, in the rather eccentrically labelled Legacy 3.0R spec.B.Intended to appeal to a quite different market from the racier models in the Impreza range, the Legacy continues with the four-wheel drive and flat-six engine layout which give it excellent traction and a lower centre of gravity than any of its direct rivals. Other manufacturers may have Sport models which rely on lowered suspension and low-profile tyres to justify the name, but this Legacy is different. It's a genuine sports saloon all the way through, and it doesn't take long on winding roads to make that crystal clear.The suspension is modified in more ways than just being lowered, with inverted front struts and Bilstein dampers all round. Dark metallic seven-spoke alloy wheels are fitted, uprated to 18x8" size, but it's the 4WD traction and that unbeatably (by the car's rivals) low centre of gravity which remain the most significant features in the handling. It's difficult to see how any other car in its class and price range could beat the Subaru for accurate cornering and general composure at really brisk speeds.Off the line, of course, four-wheel drive is a major benefit, but the Spec.B also helps the driver here by having an electronic connection between the throttle and clutch, to help with bank-robber getaway starts. And once it's under way, there's still that feeling on swiftly taken corners that the drive through each wheel is playing an active and recognisable part, although I wouldn't like to swear that that impression is stronger than it is with less powerful models in the Legacy range.Subaru has a long-standing reputation of being engineering-led and not paying an overwhelming amount of attention to style, but somebody in the early stages of the Legacy upgrade must have said, "Whoa!" Like the versions introduced late last year, the Spec.B car has a roomy and well laid-out cabin with far more attention than previously having been paid to the looks of individual items, even to the door pulls.There's plenty of load space in the boot of the saloon, with some more under the pull-up floor, and below that again lies a space-saver spare wheel. Subaru is also offering the Spec.B with the Sport Tourer estate bodywork, at an extra £1000.Few cars have classier instrumentation, from the moment you switch on the ignition. Do that, and all the dials light up, with the four red-lit needles sweeping round to their maximum and back again, as if reporting, "Ready to go!"This model has black leather trim, and satellite navigation is standard, along with electrically-adjustable front seats, an electric sunroof and a 6-CD player, as well as front, side and curtain airbags.As we reported earlier after driving a non-Spec.B car on sporting A- and B-class moorland roads, with the satnav map on one of its largest scales the screen shows at a glance what amounts to continuous diagrammatic pace notes, advising what the road does on the exit from a corner or over a brow.Having a six-speed manual transmission instead of the original automatic certainly lets the 241bhp three-litre boxer engine show its real paces. Unlike some of its direct competitors, the 3.0R Spec.B Legacy has the performance to match its handling, and vice versa. Dynamically, it's right there at the top of the class, and there's no longer any need to make excuses about the interior. Just don't expect German turbo diesel economy. Engine 3000cc, 6 cylinders Power 241bhp Transmission 6-speed manual Fuel/CO2 24.1mpg / 280g/km Acceleration 0-62mph: 6.5 seconds Top speed 151mph Price £26,500 Details correct at publication date
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