Abstract: A hitch/step system which includes a main body that acts as a step when installed in a horizontal position and a vertically adjustable hitch when installed in a vertical position. In addition to a hitch attachments are provided for use with the hitch including a ball mount, a pindle lock and a shackle. The hitch attachments are interchangeable and seperably coupled to the main body and may be removed when not towing and when using as a step. Additional components include interior reflectors and removable LED lights.