Abstract: A car seat for a young child which may be oriented in either a sitting or reclining position. The orientation of the car seat can be changed without disturbing the occupant or the secured position of the supporting frame. The car seat includes a seat structure, a support frame and linkage therebetween. The seat structure is designed to enclose the occupant for protection during severe maneuvering and collisions and includes a restrainer positioned across the front of the occupant which advantageously distributes the impact force on the occupant during a collision. The restrainer is held in place by a secondary seat belt system which does not require unbuckling when the seat orientation is changed. The linkage between the seat structure and the support frame provides a high seating position for comfort and visability and a reclining position for resting.