Abstract: A pair of longitudinally extending side rail assemblies are arranged to be mounted on the top of a vehicle, and these rail assemblies adjustably support transverse rollers at selected positions along their length. One of the rollers is driven by a motor, and this powered roller serves as a winch drum for lines serving upon selected rotation of the roller to raise a piece of equipment from a horizontal position behind the vehicle to an upright position and furthermore to pull such equipment over onto the top of the vehicle. Reverse movement of the winch roller moves the piece of equipment rearwardly and the lines lay the equipment down on the ground in the horizontal position. Tie-down lines are provided which support the rearward portion of the piece of equipment off the ground in portions of the loading and unloading operations. These tie-down lines also assist in tying the equipment down when loaded.