Abstract: The invention relates to an elevating convertible wheelchair which converts to a flat bed to facilitate movement of a patient from the converted flat bed to a regular patient bed. The backrest hingedly pivots in relation to the seat portion to move into a co-planar relationship with the seat and forms a flat bed. A detachable headrest is engaged with the upper part of the back support for extension, when required. A secondary backrest support hingedly attaches to a free end of the backrest and pivots downwardly to rest on the floor and support the free end of the backrest. An elevating mechanism carried by a lower frame of the wheelchair allows elevation of the seat portion to a desired level. A connecting panel attaches to a side of the converted wheelchair to close a space between the flat bed and the adjacent side of the regular patient bed.