Abstract: A wheeled structure is readily convertible as between a full-sized single bed and a wheelchair. The structure comprises three pivotally interconnected sections, namely a foot section, a seat section and a head section. In the bed forming position of the unit, the three sections are disposed horizontally to form a continuous mattress support surface. To convert the unit to the wheelchair forming position, the head section is swung upwardly and secured in position by latch members on the back ends of pivotal armrests. The foot section is swung down into vertical orientation and secured to the seat section by bracing rods. The device is simple to convert as between the wheelchair and bed forming positions.