PURPOSE: To enable the multifarious use of an air cushion vehicle for sports and leisure without causing discomfort by changing its external appearance and image according to the number of passengers and a purpose.

CONSTITUTION: A cowl for covering the upper part of a body 1 is divided into front cowls 11, 21, a center cowl 31 and a rear cowl 41 for respectively covering the front, upper and rear areas of a seat 3. The front cowls 11, 21 are to be two kinds of cowls removable from the body 1 and selectively used according to preference, that is, the front cowl 11 for one person used for a narrow screen 13 and the front cowl 22 for two or three persons for a wide screen 23. The center cowl 31 is formed into the shape corresponding to the front cowl 11 for one person in such a way as to be removable from the body 1 as well as rotatable in the rising/falling state.