Abstract: A futon with a tilt mechanism to enable a user to transfer the futon from a bed position to a couch position or vice a versa, with the mechanism including a back pad support member including rollers for engaging guide slots to permit lateral displacement of the pad support member with respect to a frame, with the back pad support member including a pair of lever arms with the back pad support member pivotally attached to a seat pad support member, with the seat pad support members having a pair of legs pivotally mounted thereto, with the legs pivotal between a first position for supporting a free end of the seat pad support member as a bed and a second position for engaging the lever arms on the back pad support members to enable a user to use the seat pad support member as a lever to raise the back side pad support member from a horizontal position to a generally vertical position and thereby convert the futon from a bed to a couch while simultaneously storing the pivotable legs in an out-of-the-way conditio