A transportable body has side plates mounted thereon which are movable between box and seat positions. In the box position, the side plates cooperate with the body to form a box for converting the vehicle to a load carrying vehicle. Also, in this box position, an elongated handle member has one end pivotably connected to the body and extends outwardly therefrom for pulling the vehicle. In the seat position, the side plates cooperate with the body to form a seat for converting the vehicle to a ride-on vehicle. In this seat position, the handle member is coupled to and extends substantially at right angles to the body.