Pacey & SEA#3 are right on the money!
I also went to my local Subaru dealer and paid $17.68 for a Fuji Heavy Industries Ltd., Subaru, Genuine parts part labeled Valve Compl-Cont (Part # 11810AA040) e.g. the PCV Valve. Consumer Auto Parts definitely has it wrong in there parts computer, because there's no way the Fram PCV valve (Part # FRA FV277) would have fit in my 2003 Legacy L wagon. This is unfortunate because the Fram PCV valve was a bargin at only $4.19.
The location given for the PCV valve was very good also. To add a few landmarks: if your looking at the engine on the left side of the air output from the black plastic airfilter box, in between the gray metal manifold and the black plastic air filter housing is a smooth black rubber tube that is shaped like an inverted "L" that extends horizontally from a fitting on the gray metal manifold and makes a 90 degree bend and drops vertically down to the gray metal engine block. The PCV valve is not the fitting that is easy to get to and attached to the gray metal manifold. If you remove it, which I did, it's just a tube and you can see through it. The PCV valve is actually located down at the other end of the smooth black rubber tube. You'll need an extension bar on your deep 3/4" socket to remove it. Like they say a picture is worth a thousand words.