PURPOSE: To permit changing vehicles to each other without the needs for leaving from vehicles by providing a mutually transferable path between a front seat on which a driver is set forwardly when operating the front loaded machine of a working vehicle and a back seat on which the driver is set backwardly when operating the back loaded machine.

CONSTITUTION: In a front loader 16 attached to a tractor 1, a front wheel operating handle 6 and a front seat 7 are provided. When operating the loader 16, a driver sits on the front seat 7 to operate it with a forwardly facing attitude. In a back hoe 17, a back seat 32, a foot step 35, and an operator 34 are provided. In operating the back hoe 17, driver sits on the back seat 34 to operate it with a backwardly facing attitude. A path 36 is provided between the front and back seats 7 and 32 in such a way as to enable one to transfer to both sides.