Abstract: The preferred embodiment of the present invention contemplates a tarp loader and related method, that is, a device which deploys a tarp to cover a receptacle having an open top, e.g., an open vehicle bed, while simultaneously loading various materials into the receptacle. The material to be loaded is placed on the surface of the tarp and the tarp is then wound onto a roller. As the tarp is wound onto the roller, the tarp carries the material up and over the side wall of the receptacle. The loading procedure is complete when the tarp is stretched taut across the open top of the receptacle. In an alternate embodiment, the tarp loader is configured so that a loading and unloading operation are both possible. As the tarp is deployed, material is carried into the receptacle as the tarp is wound onto a roller which is mounted on a pair of pivot arms. For unloading, the tarp is again wound on the roller, the tarp carrying the material up and over the side wall of the receptacle and depositing it adjacent thereto.