Abstract: The invention contemplates an automobile seat and storage construction wherein the seat back is forwardly tilted to a down position to expose access to a rear storage space. A horizontally guided tray, which may be specifically adapted to accommodate one or more removable "hard-top" panels has an actuating connection to the rear of the tiltable seat back, whereby in folding the seat back to its down position, the tray and its load are guided forwardly to provide easy access to the tray load without disturbing baggage or other loading within the storage compartment of the vehicle. Upon raising the seat back to its normal upright position, the tray and its load are stowed out of sight within the storage compartment.