Low beams do not work, fuses are fine and bulbs are good. What else could be the problem?

Head light relay or light switch.

If the high beams work, then it shouldn't be ground related. And I would check the relay and switches according to your 06 factory service manual. You'll need a multimeter to check small readings on different wires but doing the work yourself will save a lot of money. However, if it is behind the airbag (switch) and it has to be removed, pay to have it done. Airbags are something I've taken for granted and after reading more I don't think I'll mess with them anymore. Keep us posted :)

I was reluctant to believe both low beam filaments would both go offline at the same time but thats exactly what happened ...check bulbs first.

quote: GuruWQC97: "I was reluctant to believe both low beam filaments would both go offline at the same time but thats exactly what happened ...check bulbs first." Good to know '97..

Ok folks....your probably not gonna believe this. Both low beam headlights on my son's 2001 Subaru Forester went out at the same time. And the high beams still work. I read all the blogs, checked relays, all the fuses and even the switch in the steering column (that was way above my level of experience). And yes....I did check the bulbs first. And they looked fine.....I could see that both filaments were intact on both headlights. Just for the heck of it...I bought new bulbs at Walmart.....$9 dollars each. And I replaced the passenger's headlight and sure enough, I now had Lows and Highs on the passenger side. Replaced the bulb on the driver's side and now have Lows and Highs on the driver's side. I compared the NEW bulbs with the defective bulbs and I cannot see a difference. So.....I guess this is worth the $18 dollar gamble to replace the bulbs even if they look good!

You are all wrong, common sense dictates both bulbs won't go simultaneously. Unless you have a bad connection somewhere and it is grounding a positive lead back to both bulbs, in this case, you should keep a supply of bulbs on hand, or find the bad wire. I have done some research and found there is such a wire under the steering column. Yellow wire with blue stripe. This is on 2000-2001 Subaru Forester, may differ on other models.