Abstract: A coupler for attaching an implement to a tractor is provided. The coupler has three pivot arrangements allowing pivoting about three axes that are generally normal to one another with two axes of pivoting lying in substantially in a first plane and the third axis of pivoting intersecting that plane at a variable angle in a second plane generally perpendicular to the first plane. The three axes of pivoting substantially intersect and the implement may be attached wherein the load from the implement is directed downwardly and over the draft arms of the tractor.