a floor for the shed and a tailgate for the trailer and an axle having at least two wheels the axle pivotably connected to the trailer frame wherein the axle pivots into a down position to provide the trailer with an extended axle and wheels and the axle pivots into an up position to provide the trailer with a substantially planar base with a retracted axle and wheels application_number US 63327306 A description at the outset it should be appreciated that like drawing numbers on different drawing views identify identical structural elements of the invention while the present invention is described with respect to what is presently considered to be the preferred embodiments it is understood that the invention is not limited to the disclosed embodiments in the description below the terms u201c upper u201d u201c lower u201d u201c front u201d u201c back u201d u201c left u201d u201c right u201d and their derivatives should be interpreted from the perspective of one viewing the convertible trailer shown in fig3 furthermore it is understood that this invention is not limited to the particular methodology materials and modifications described and as such may of course vary it is also understood that the terminology used herein is for the purpose of describing particular embodiments only and is not intended to limit the scope of the present invention unless defined otherwise all technical and scientific terms used herein have the same meaning as commonly understood to one of ordinary skill in the art to which this invention belongs although any methods devices or.