Abstract: A retractable seat assembly for a motor vehicle 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 minivan or other vehicle. In an operative position, the seat has a generally upright seatback which cooperates with a lower horizontal member to provide the seating portion. In the non-operative or stored position, the entire seat is positioned below the level of the vehicle's floor. Preferably, the front and rear edges of the seat are interconnected to the vehicle body for pivotal movement about translatable axes.