Abstract: A vehicle lifting and towing apparatus is adapted to be mounted beneath the floor at the rear portion of a vehicle. The lifting frame (16) includes the intermediate portion (12) of a divided rear bumper and is pivotally mounted on bracket plates (20) attached to the rear of the vehicle main frame members (22). A sub-frame (42) is mounted to and is longitudinally slidable beneath the main frame members (22) and pivotally connects to the lifting frame (16) at a point spaced below the axis on which the lifting frame is mounted. Rearward movement of the sub-frame (42) by means of hydraulic actuators (48) causes the lifting frame (16) to pivot upwards into an operative load carrying position. The sub-frame members (44) are shaped to transfer load from the sub-frame (42) via a plate (72) to the rear axle of the towing vehicle when the sub-frame (42) is in a rearward position.