Abstract: A tie-down rail adapted to fit the top ledge of the sidewall of a truck bed, the tie-down rail comprising an elongated tubular rail having a substantially circular cross-section, and a hollow interior. In the preferred embodiment, the rail includes a planar top surface. Alternatively, the top surface may be slightly arched. The rail comprises open ends extending angularly downward and adapted to rest on the ledge of the sidewall. The preferred embodiment includes a pair of oppositely disposed flanges positioned in a plane parallel to the top surface of the rail. A rib projects into the interior of the rail from a bottom inner surface of the rail along a centerline. The rail further includes a bracket configured to be received within the end of the rail for attaching the rail to the ledge. The rail may also include a plurality of spaced apart slots formed along at least one side surface of the rail.