Abstract: The invention relates to a storable vehicle seat assembly which is fully retractable below the level of the vehicle's floor. Typically, the invention involves a bench-type seat which is located behind the driver and passenger seats of a van or station wagon. In an operative position, the seat has an upper member or back rest which cooperates with a lower horizontal bench member to provide the seating portion. In the nonoperative or fully retracted position, the upper seat portion is folded upon the lower seat member and the supporting legs so that the entire seat assembly occurs below the level of the vehicle's floor.