Emilia
Subaru falls in love with her at first glance. He devoted himself to protecting her no matter what happens to him, even if that meant having to repeatedly go back in time by dying.
Rem
After starting out initially as enemies, Rem eventually comes to fall for Subaru after he ends up saving her emotionally and physically, devoting herself wholly to him. Subaru was heartbroken to discover that Rem had fallen into a coma and that not even Return by Death could save her. However, he presses forward knowing that would have been what Rem wanted him to do and in hopes that he can one day free Rem from her slumber.
Felt
Subaru met Felt in the first loop when some thugs assaulted him but Felt didn't help. Later on, she was about to get killed by an Assassin but got saved by Subaru. From there they both established a friendship. Sometime later, when they met again in the capital, Felt showed that she was still making fun of him. Despite the confidence they both have, Felt doesn't like to approach him.
Reinhard van Astrea
Subaru sees Reinhard as a reliable friend, even bragging to the Witch of Sins that he personally knows the current Sword Saint.
Satella
Satella brought Subaru to Lugnca and said she loves him very much. After Subaru met Satella for the first time, she asked him to kill her but he said he will save her instead of killing her.
Pack
Subaru has a positive friendship with Pack, likely stemming from the boy's friendship with Emilia. However, in a loop where Subaru accidentally killed Emilia by telling her about Return from Death, Pack angrily froze him to death for breaking his promise with Emilia, returning to the mansion against her wishes, and being the one that killed her.
Beatrice
Originally, Subaru found Beatrice cute but also very cruel and annoying. However, after she became his Artificial Spirit, she became less cruel and started to understand Subaru's feelings.
Crusch Karsten
Subaru has fostered a good alliance with Crusch after the success of killing the Hakugai, with Crusch even giving most of the credit of the victory to him. After her memories got eaten by Ley Batenkaitos their relationship became some what neutral. However, after the events in Arc 5 at Priestella, they regained their friendship after Subaru accidentally saved her by taking in the part of the Dragon Vein that Capella used to poisoned her.
Anastasia Hoshin
Subaru and Anastasia's relationship is somewhat complicated. In one loop where Subaru accidentally told information about the Crusch Camp she abandoned him after revealing that she was actually using him. Despite this, Subaru still saw her as a key potential ally alongside Crusch during the campaign to subjugate the Hakugei. Currently their relationship hasn't improved, because Anastasia is currently possessed by Echidna
Julius Juukulius
Subaru and Julius started with a bad relation when Subaru forgot his place. While both have apologized to each other after the battle with the Hakugei, Subaru told him he still hated him, with Julius stating that he didn't think they could be friends.After Julius' name got eaten by Roy Alphard, their relation got somewhat better and became close friends with both liking each other during their trip to the Pleiades Watchtower.
Echidna
Echidna is greatly interested in Subaru's Return by Death ability, as it allows him to collect information from multiple points in time. To that end, she invited him to her tea party so in order to strike a conversation with him and later offered Subaru her assistance in the form of a contract. However, Subaru rejected the offer after the other witches gave hints that Echidna wasn't telling the full truth, noticing that she is actually using him.
Meili Portroute
After the death of Elsa Granhiert, Meli was captured and was overseen under the Roswaal manor. Subaru forgave her and gave her a pandra like to and convinced to help him from now on.
Garfiel Tinsel
Subaru helped Garfiel to understand the truth about his mother and became good friends with him. Despite his fights in the past, Subaru was still willing to talk to him.
Roswaal L Mathers
Subaru was originally impressed by Roswaal, admiring him as the head of the Roswaal mansion and Emilia's primary benefactor despite the wizard's eccentric behavior. After the event of Arc 4, he realized that Roswaal is actually an egoistic and cruel person dedicated solely to reviving his master. Among, Subaru's allies, he is the first to figure out that Subaru is looping through some method. After Subaru defeated Roswwal in their challenge, Roswaal has agreed to help him, but has also threatened to force Subaru into undergoing another loop if he makes a mistake.
Ley Batenkaitos
Even though Subaru doesn't know Ley that well, he feels immense anger for him for placing Rem in a coma and stated that he will avenge her.