Abstract: A device for extending the storage bed of a vehicle and creating a storage receptacle at multiple locations on top of the storage bed. Adjustable length side walls are pivotally attached to an end wall to form an open top box. Two walls pivotally attached to each other and to the end wall allow formation of a storage receptacle when desired. The adjustability of the side walls permits the open top box, whether it is used to extend the storage bed, create a storage receptacle on top of the storage bed or both, to make optimal use of the storage space between the wheel wells of the vehicle and its raised tailgate, as well as to make optimal use of the additional storage bed space created by lowering the tailgate. Storage receptacles created by the open top box may be subdivided into multiple smaller storage receptacles.