Abstract: The present invention provides a furniture construction, and an associated method of manufacture, that can be converted from a bed to a table and vice versa. According to one embodiment, the furniture construction includes a support structure, a bed frame movably connected to the support structure so that the bed frame can be rotated between an inoperative first position and an operative second position, and a table movably connected to the support structure so that the table can be adjusted between an operative first position and an inoperative second position. The bed frame and the table are structured such that when the bed frame is in the operative second position the table is in the inoperative second position, and when the table is in the operative first position the bed frame is in the inoperative second position.