Abstract: A bracket that is suitable for attachment to the rails of a pick-up truck or dump truck cargo body has attachment holes that support two perpendicular rails in orthogonal arrangement with respect to a cargo box railing or surface. The brackets are readily formed from low cost materials and may be stamped and formed with a minimum number of processing steps using a preferred method of the invention. When used in combination with existing cargo and dump boxes and other cargo carrying vehicles, the brackets extend the utility of the vehicle and offer a faster recovery of capital.