Abstract: A bed or cot structure which can be retracted into a ceiling. The bed structure is designed to fit within a recess, formed in a ceiling, which serves as a receptacle for the structure. An elongate pivoting support is rotationally coupled at one end within the recess such that it may be rotated downwardly from the recess, from a retracted to an operational position. The bed or cot is rotationally coupled to the other end of the pivoting support such that it may be rotated into a horizontal and operational orientation upon rotation of the pivoting support into its operational position. The structure is further designed to include both a controlling device which provides for easier manual control of the deployment and retraction of the bed between the recess and its operational position, and a locking device for locking the bed into a desired position.