Abstract: A conversion kit adapted to be retro-fitted to conventional three wheeled vehicles for floating them over water. The flotation kit includes a front frame assembly having a pair of rigid, elongated front frame members semi-permanently coupled to the front fork of the three wheeler in axial alignment with one another. A pair of front flotation devices each comprise a suitable mounting strut which is adapted to be telescopingly coaxially coupled to the front frame members. A rear frame assembly comprises a first rigid elongated rear frame strut which may be variably positioned to the vehicle, and a second lower rigid elongated frame strut which includes a central rigid portion and a pair of outer lateral portions telescopingly coaxially fitted to it.