Abstract: A modular rack for carrying all terrain vehicles (ATV's) above a cargo bed of a vehicle, such as a pick up truck, is assembled by connecting base beams to preferably a pair of vertical frames to hold the vertical frames in spaced apart, parallel configuration. The vertical frames each have a plurality of load bearing posts and preferably load bearing angled trusses extending upwardly from a base rail. Continuous deck beams are connected between the tops of respective posts of the pair of vertical frames. A rigid deck frame is formed by connecting deck rails between the deck beams. At least one, and preferably three deck plates are secured to the deck beams to form a cargo deck configured to support a load, such as one or two ATV's on the cargo deck. The assembled rack is placed in the cargo bed of the vehicle. A cargo drawer can be placed in the cargo area formed between the cargo bed floor of the vehicle and cargo deck of the rack.