Abstract: A tractor includes a seat swivelly mounted on a single seat support arm or member that is vertically swingably mounted on the chassis of the tractor for movement about a horizontal transverse axis between a generally horizontal forward position for disposing the seat in a forwardly facing position for tractor operation and a generally vertical rearward position for disposing the seat in a rearwardly facing position for backhoe operation. The axis about which the seat may swivel is related to the angular displacement of the arm from its forward to its rearward position such that when the arm is repositioned the seat may be repositioned by rotating it through 180.degree.. Latch members are provided for releasably retaining the arm and the seat in selected positions and a single control arm is connected to the latch members so as to simultaneously unlock the arm and the seat when it is desired to reposition the arm and the seat.