Abstract: A retractable roof panel for selectively permitting light and air to enter through an opening in the roof. The retractable roof panel includes a pair of opposed side rails that are coupled to an upper surface of the roof structure and extend along the side edges adjacent the opening of the roof structure. A panel member has a pair of opposed panel sides, an upper end and a lower end and is slidably disposed between the side rails. The panel member is positionable between a closed position and an open position. The panel member substantially closes the opening of the roof structure when in the closed position. The opening of the roof structure is substantially open when the panel member is in the closed position.