Subaru Legacy 2005 ABS light on

That is a speed sensor error code. You may need to replace ABS sensors.

Almost.... '05+ Legs use one-piece wheel bearing hubs that house an integrated ABS driver. So find the noisy WB (use a stethoscope if necessary) and swap it out (1 hour, car on a lift, as axle has to come out; NO bearing press needed, thankfully!).

mine i have replaced ABS sensors still nothing and tried using diagnosing machine

Have you had the ABS system scanned?