The Kawasaki Mule Transfer Lift was developed by Cortland, MN, farmer David Zimmerman to help him transfer from his wheelchair to the seat of his Kawasaki Mule ATV. The device consists of (a) a piece of square tubing welded onto the Mule's dump bed at a slight downward angle toward the front, and (b) a piece of square steel with a seat fastened on one end that slides into the tubing (see figure). (The seat folds out of the way when not in use.) When the front of the dump bed is at its lowest point, the lift seat is at wheelchair level. Once transferred to the lift seat, Zimmerman raises the bed until level with the vehicle, transfers to that seat, then lowers both bed and lift seat.