TUCSON(LM) >2010 > G 2.4 DOHC > 4 Wheel Drive (4WD) System > 4WD Control System > 4WD ECU>Repair procedures  
Replacement
1.
Remove the lower panel. (Refer to "Crash Pad" in BD group)
2.
Remove the IPM.(Refer to "Fuses and Relays" in BE group)
3.
Remove the parking brake pedal.(Refer to "Parking Brake System" in BR group)
4.
Remove the 4WD ECU(C) after removing the nut (A-2ea) and the connector (B).

Tightening torque:
9.8 ~ 11.8 N.m (1.0 ~ 1.2 kgf.m, 7.2 ~ 8.7 lb-ft)