Abstract: A lifting and transporting device for heavy loads having a lower indented toe region therein, easily adjustable along both its length and its width dimensions so as to conform to the load it is to carry. Individual wheel assemblies are used for such transportation with each such wheel assembly having an abutment plate that pivots about a support plate. Since each end of an adjustable tube (that fits within the indented toe region of the load) is secured to the abutment plate, this end of the tube, and its respective corner of the load, is raised whenever the abutment plate is raised and subsequently locked in place.