Abstract: A convertible cover for an open-top vehicle box such as a trailer or the box of a pick-up truck. The cover is removably secured to the box and has a top wall with at least one opening therein spaced from an edge of the top wall to form a seat section on the top wall intermediate the opening and an adjacent side edge of the top wall. A flat removable panel is secured in close fit on the top wall and overlies at least the opening. The panel is supportable elevated from the top wall to constitute a table top.