The S402 was produced in a limited quantity of 402 units as the ‘ultimate grand touring car’ in STI standards; the ‘S’ symbol being given only to the best STI high-performance cars. Based on the BL/BP Legacy, this model featured a 2.5-litre turbo engine to overseas specifications, which was then tuned by STI. A maximum flat torque of 40kgf・m could be produced at broad range of engine rotation (2000 - 4800 rpm) thanks to components such as the equal length / burst exhaust system and a special twin scroll turbo. Special BBS 18-inch forged aluminium wheels and 235/40R18 tyres were fitted to cope with this high output. Bilstein dampers and springs tuned by STI, STI pillow ball bush rear suspension links, a Flexible Tower Bar, Flexible Lower Arm Bar, and Flexible Floor Bar Rear were installed to achieve manoeuvrability, allowing the car to swiftly respond to a driver’s intention. Brembo 18-inch brake rotors and callipers were utilised for the brakes. It had a front fender with the width increased by 2 cm on both left and right sides, and front and rear spoilers created a gentle impact on the eye. As for seating, the shape was inherited from the base car, but cushioning was modified to give a completely different finish. Extra attention was also paid to its engine room with a special engine cover.

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