Abstract: A toy shovel is provided. The shovel comprises a seat, a first arm pivotally mounted on the seat and extending forwardly therefrom, a second substantially vertical arm pivotally mounted at its upper end on the first arm, a shovel mounted for pivotal movement on the lower end of the second arm, a first handle pivotally mounted on the seat and secured to the first arm for controlling the depth of the cut made by the shovel, a second handle pivotally mounted on the seat, and linkages interconnecting the second handle and the shovel for controlling the pivotal movement of the shovel.