Abstract: A tray assembly for wheel chairs incorporates a pair of trays, capable of relative planar movement, which are rotatingly mounted upon a horizontal support member which is, in turn, rotatable about the vertical axis of a vertical support member mounted upon the wheel chair. A tubular vertical mounting post may be fixed within a vertical wheel chair frame opening, utilizing a stem connecting member, or, alternatively, may be externally clamped to the frame of the wheel chair. A tubular vertical support member telescopically fits about and is releasably clamped to the mounting post, to permit both vertical adjustment and rotation about a vertical axis. A horizontal support member continues from the upper end of the vertical support member. A tray mounting plate is attached at the horizontal support member by a releasable clamping means, permitting rotation about a horizontal axis.