These Kinugawa Japan TD04 HL-19T twin scroll turbos are a replacement for the TD04HLA-19T, VF38, VF44 or VF45 as found in the BL5 and BP5 2006-2007 Subaru Legacy and similar.
Specifications:
Compressor wheel : 46 / 58 mm 19T (GTX Billet light weight wheel upgrade available)
Turbine Wheel: 42 / 56 mm (TD04HL 11 blade high flow inconel wheel)
Turbine housing: 8.5cm twin scroll
Oil and water cooled
Journal bearing
Fitting kit supplied.

SD Rod End (chromolly, imperial) R/L
DPR S13 R32 A31 Z32 rear camber arms
V-band flange and clamp set (2.25")
Lucas Hot Rod and Classic engine oil 4.7L
Kinugawa Japan TD04-12T 4cm 3-bolt 4D56T Pajero upgrade
Turbo oil feed fitting M12x1.25 -4AN Kinugawa
Kinugawa TD05 / TD06 / T67 exhaust housing
4G63 Turbo dump pipe EVO 7-9 Kinugawa
Yellowspeed Brake Kit 380mm 6-pot (19") Rear
Dobi Sport low / super low springs - Half Set (1pair)
Kinugawa Japan TD04HL-20T GTX Legacy BP5 / BL5 twin scroll upgrade turbo
Kinugawa Japan 20G upgrade kit for EVO 1-3 TD05
Kinugawa Japan 20G upgrade kit for EVO 1-3 TD05 w/ Actuator
Flange to suit greddy blow off valves - 34mm
Banjo fitting M14x1.5 to -4AN (Oil feed)
Magnaflow exhaust system - Ford Mustang V8 5L
D2 Racing coilovers - street series
4G63 Turbo dump pipe EVO 4-6 Kinugawa
Turbo oil and water line kit Nissan S15 T28 BB Kinugawa (Top Mount Turbo)
Turbosmart Kompact Plumb-Back BOV - Nissan
PACEMAKER exhaust system - Holden Commodore VF Clubsport 6.0L and 6.2L LS3
Turbo beanie heatshield blanket - Titanium Series (T25 / T28)
SR20 turbo dump pipe S13, S14 T25 atmos venting
Gasket - T3 (T3/T4) exhaust housing inlet
Turbo oil feed kit BA / BF Falcon XR6 turbo
K-sport Sport Spec coilovers
RAGE exhaust system - Ford Falcon BA BF XR6 turbo
Gasket - T4 exhaust housing inlet twin entry
Turbo oil and water line kit EVO 4-9