10 in the illustrated embodiment the perimeter skirt 30 includes a forward edge side wall 34 a left side wall 36 a right side wall 38 and a user facing side wall 40 which cooperatively define a continuous side wall about a perimeter 24 of the tray 10 the side walls 34 36 38 and 40 or skirt 30 provide structural integrity for the tray 10 prevent the tray 10 from flexing as pressure is applied to the substantially flat surface 26 as illustrated in fig1 and 3 the walker tray 10 includes substantially rectangular cutouts 22 and 24 adjacent to the lip 22 and proximate side walls 36 and 38 the cut outs 22 and 24 substantially co extend along the lip 25 along side edge 18 and 20 the cut outs 22 and 24 are of sufficient length and width to fit over walker handles such that the walker handles extend through the cut outs 22 and 24 the cut outs 22 and 24 are used to attach the tray 10 to the walker illustrated in farther detail in fig6 the side walls 36 and 38 are adapted with a depressed length 41 and 42 substantially along the length of the cut outs 22.