Abstract: A kit of parts for assembling a number of toy vehicles having at least a bucket, two spine members with each having one portion of its length extending at an angle to the other, a support member, three wheels each with an axle therefor, and connectors for all these parts. The parts are all so constructed that they may be assembled together by use of the connectors to form at least a tricycle and a wheelbarrow. At least one of the spine members and the support member is capable of assembly in at least two different positions relative to the bucket to create the differing toys. The kit includes only a relatively small number of parts but is versatile because of the ability of certain parts to perform at least two different functions.