Abstract: An extendable and retractable telescoping conveyor conveys parcels from a supply source to the interior of a freight trailer or other load body. The conveyor includes a pair of elongated conveyor sections which are oriented in overlying relation when in retracted position. The lower conveyor section is extended longitudinally in relation to the upper conveyor section when in an extended position. Each conveyor section includes a declining conveyor structure extending from an elevated infeed end to a lower discharge end with each conveyor structure including a plurality of closely spaced, transversely extending parallel undriven rollers for movement of parcels or other items or materials by gravity throughout the length of the conveyor sections when the conveyor sections are in extended on partially extended relation.