A multiple level elevating cot adapted to be rolled into emergency vehicles having different floor heights, the cot having a wheeled undercarriage mounting sets of cross-forming members in which the pivot points of the cross-forming members are offset with respect to their points of intersection and at least one of each set of cross-forming members is telescopic, the cross-forming members, when in the fully elevated position, acting to incline upwardly the forward end of a cot frame mounted on the upper ends of the cross-forming members, the cot frame mounting retractable loading wheels at its forward end. The cot frame may form a part of an integral stretcher or may serve as a carrier to which a separable top structure, such as a stretcher/stair chair, may be detachably secured, the cot frame including seats for slidably receiving the top structure and latching means for securing the top structure to the cot frame.