Abstract: A harness assembly for towing a vehicle having a sling-like configuration that encloses an end of a towed vehicle and which is connected to a towing vehicle by elongated straps. Elongated towing straps have a first looped end attached to the cover and a second looped end attached to the towing vehicle. First and second flexible straps extend through the first looped end of the towing straps for releasably connecting the cover to the towing straps. First and second rope networks are part of the cover and consist of a plurality of ropes which merge at their ends to form a cord member and a loop through which the flexible straps extend. The towing straps are flexible and have a length greater than the length of the towed vehicle. The towing straps; the flexible straps; and the cover are made of a strong, durable material.