Abstract: A roof structure for a toy vehicle is disclosed. The roof structure includes a pair of upstanding members attached to the one end of the vehicle's body. An inverted U-shaped frame having a horizontal crossmember is provided on the opposite end of the vehicle's body. A roof panel is pivotally connected at one end thereof between the upstanding members. In addition, a slide panel is provided in the roof panel to open or close a central opening therein. The roof panel may be pivotally moved between a horizontal position resting on the crossmember and a retracted position between the upstanding members while the slide panel may be optionally opened or closed.