Abstract: A vehicle rack, such as for a recreational utility vehicle, comprises two or more supports which support a raised storage area. The raised storage area comprises at least one decked portion for supporting cargo, such as above a cab of the vehicle. A lower area is defined below the raised storage area and within the supports. The lower area may be generally enclosed by rear and/or side panels. The rear and/or side panels may be moved between closed and open positions. The rear and/or side panels may also be moved to a seating or shelf position. The rack may be mounted to a tilting bed of a vehicle so as to move with the bed.