Abstract: An invertible cargo bed liner having a rigid horizontal support structure or panel and a pair of rigid protector panels pivotally connected thereto. A soft pad or the like is attached to the support structure and covers the support structure surface opposite the surface to which the protector panels connect. When tile invertible cargo bed liner is to be positioned in a storage orientation, tile protector panels are both pivoted inwardly toward the support structure and the liner is inserted into a vehicle cargo bed with the padded surface facing upright and the protector panels folded underneath tile support structure. The liner covers tile cargo bed floor and the pad provides a softer surface over which an operator can move. When materials are desired to be transported, the liner is first extracted from the cargo bed, inverted, and then reinserted.