According to the SPEC SHEET, all the '97s should have a 24 gallon tank. And not much changed over the years, so I'd guess they probably all do.

IIRC, the owners manual said when the fuel light comes on you still have about 2.5 gallons in the tank (which I'm sure is still very conservative), so I figure I can drive about 60 more miles before I really have to start worrying and I haven't run out yet (wife ran out once though! <img src="/forums/images/graemlins/butwiggle.gif" alt="" /> ). I think the most I've put in was a little over 22 gallons.

'97 4Runner, '06 F350, '86 4Runner, '05 WR450
http://home.4x4wire.com/erik