From the 2001 Tracker manual:
Follow these steps:
1. Set the parking brake.
2. Shift your automatic transmission into PARK (P), or
your manual transmission to SECOND (2).
3. With the ignition key in the ON position, move the
transfer case to NEUTRAL and make sure the 4WD
light on the instrument panel cluster is off. See
“Four-Wheel Drive” in the Index.
4. Turn the ignition key to ACC to unlock the
steering wheel.
5. Release the parking brake.
NOTICE:
If you tow your four-wheel-drive vehicle from
the front, make sure to move the transfer case
into NEUTRAL or your vehicle could be badly
damaged and the damage would not be covered
by your warranty.
Stop towing every 200 miles (300 km) and start the
engine. Leave the transfer case shift lever in
NEUTRAL. Shift your automatic transmission to
DRIVE (D); leave a manual transmission in
SECOND (2) with the clutch engaged. Run the engine at
medium speed for one minute to circulate oil in the
transfer case. Turn the ignition key to ACC. Now, you
can continue towing your vehicle.
NOTICE:
The front wheels transmit shocks during towing.
The steering column may not be strong enough to
withstand the shocks. Always unlock the steering
wheel before towing.
NOTICE:
Make sure that the towing speed does not
exceed 50 mph (80 km/h), or your vehicle could
be badly damaged.