Abstract: A universal front and rear equipment mount for an ATV includes a telescoping central frame member with telescoping front and rear mounting arms extending therefrom for connection to independent axle structures of the ATV, front and rear angled hitch brackets, each with upturned tabs having aligned holes to receive a hitch pin, and front and rear angled pulley brackets having pulleys mounted thereon for routing a winch cable of a winch mounted either on the front or rear of the vehicle or on the front or rear pulley brackets. An implement can be hitched either to the front or rear hitch bracket, and the implement can be raised or lowered by use of the winch, which has its cable routed over selected pulleys and connected to a hitch tongue or other part of the implement.