Abstract: This invention relates to dual purpose tote bags in which one purpose is to provide a carrying bag or box and the other is to provide for a semi-rigid surface, which can be used for carrying and, holding food and for providing a table-like surface during picnics and outings. Prior devices have never fully satisfied the second purpose, their surfaces being too soft and pliable, this leading to problems in fulfilling the first purpose also in that the bag would not provide a semi-rigid internal space for carrying a payload. This invention teaches a new construction and a new method for converting from one purpose to the other.The new construction is both internal; employing three layers, the center layer being of semi-rigid material and, external; in the arrangement of the panels of the three-layered material.The new method of folding employs a stepwise folding of the flat panels into a box-like shape, suitable for maintaining a semi-rigid internal space.