A wheelchair convertible into a gurney that includes a main frame (12), a rear frame (36) and a supplemental rear frame (44) pivotally secured to the rear frame (36). The main frame includes a back portion (14) pivotally secured to a seat portion (16) which is pivotally secured to a leg portion (18). The rear frame (36) is pivotally secured to the back portion (14). A guide arrangement (82) is provided that coacts with the supplemental rear frame (44) and the main frame (12) whereby the main frame is in a first position. The back portion, seat portion and leg portion are arranged so that they are in different planes and when the main frame is in a second position, the back portion, seat portion and leg portion are arranged so that they are in a gurney position.