Abstract: This invention relates to a pivotable protective pick-up truck tailgate liner assembly which when opened forms a tailgate seat-back rest. When closed it serves as a protective tailgate liner. Means are provided to utilize the tailgate in the horizontal position as a seat, and the tailgate liner invention as the seat back rest. Additionally, means are provided to utilize the existing vehicle body side tailgate latch brackets to lock said liner assembly into a seat back position. This invention is comprised of a rigid plastic base panel and a larger liner panel which are pivotably attached to each other. The base panel is securely attached to the tailgate surface, while snap fit connectors selectively attach and detach said larger liner panel to the tailgate. A sliding striker mechanism provides a means to fix said larger liner panel into the existing vehicle body side tailgate latch brackets to form a tailgate seat back-rest.