Abstract: A support structure is configured into the appearance of a day bed. A body supporting and transporting tray is removably positioned atop the support structure and comprises a bottom, a pair of opposed sides and a pair of opposed ends. Each end includes a pair of elongated horizontal slots therein serving as handholds for grasping and lifting the tray. The support structure comprises a rectangular, planar platform having opposed front and rear edges and opposed end edges. Legs are connected to the platform and extend downwardly to support the platform above a floor surface. A back is connected to the rear edge of the platform along a lower edge of the back, the back projecting upwardly from the platform. A side is connected to each end edge of the platform and to a respective side edge of the back, with each side projecting upwardly from the platform. The support structure is convertible into a memorial table by substituting a table top structure for the tray.