Abstract: An improved tailgate for use on a vehicle and pivotally connected to a cargo area of the vehicle. The tailgate has an inner surface exposed to the cargo area and an outer surface spaced from the inner surface. The tailgate has a center open area defined by an upper edge, a lower edge, and side edges. Tubular bars extend within the center open area and connected to at least two of the edges. The bars are positioned such that an exposed surface of each bar is planar to the inner surface of the tailgate to provide a level surface when the tailgate is in the horizontal position to provide a working surface.