Abstract: A transmission for a vehicle allows independent forward, reverse and neutral operation of two independent drive wheels. The transmission includes a gearbox with a pair of output shafts. A transfer wheel with a cylindrical friction surface and a belt pulley is mounted on each output shaft. A drive pulley is associated with each drive wheel. Each drive pulley is rotatable and pivotally mounted relative to the gearbox and has a cylindrical surface and a coaxial belt pulley thereon. A belt is reeved over each of the belt pulleys. Each drive pulley is swingable between alternative configurations where the surfaces engage and the belt is loose so as to drive the drive pulley in one direction, where the belt is taut to drive the drive pulley in an opposite direction and where the surfaces do not engage and the belt is loose so as to be in neutral. Each drive pulley is operably connected to a respective drive wheel.