Abstract: The present invention provides a retractable tail gate assembly for a pick-up truck vehicle. The tail gate comprises a plurality of panel sections that are hinged together to make up a flexible tail gate panel. Each panel section carries two or more guides, at least one at each end thereof, which track in left and right hand guide channels. Each guide channel is mountable to a truck side at the rear of the truck bed opening, one guide channel on each side of the bed opening. The guide channels are configured to extend from the top of the bed opening downward below the truck bed whereunder they are angled forward to end beneath truck bed at a point above the truck axle. A reversible motor is mounted beneath the truck bed and connected to the bottom edge of the panel by means of an extending and retracting mechanism.