Utility vehicle having a convertible cargo rack

A utility vehicle (100) having a frame (104), a front seat (108), a rear seat (106) and a convertible cargo rack (102), comprising: the rear seat (106) pivotably mounted behind the front seat (108) and pivotable between a seating position and a cargo position; a platform (110) attached to the rear seat (106) and pivoting with the rear seat (106) to provide a generally horizontal floor over the rear seat (106) in the cargo position; and a side rail (112) pivotably mounted to the frame (104) behind the rear seat (106) and pivoting together with the platform (110) to a generally horizontal position above the platform (110) in the cargo position.