Intended as a far-reaching look into Subaru's future styling direction, the B11S is a high-performance four-door coupe that uses dramatic styling and Subaru's all-wheel-drive technology to create an eye-catching yet still fully functional concept. The unusual front-end treatment was designed to replicate the air inlet of a jet engine, a design cue that harkens back to the company's historical involvement with aircraft development. The door design is similar to the current Mazda RX-8, with both doors opening from the middle to facilitate entry to both rows of seats. A frosted glass roof further promotes the feeling of spaciousness within the cabin while traditional Japanese decor permeates the rest of the interior.

The drivetrain is an early prototype of a twin-turbo, horizontally opposed six-cylinder that achieves a maximum output of 394 horsepower and 398 pound-feet of torque. A five-speed automatic transmission sends power to an all-wheel-drive system with variable torque distribution for maximum control under all conditions.