The present invention is directed at a stand that can elevate a user above the ground at a desired location and also be reconfigured into a two wheel cart which can be pulled or pushed by a user or a transporter (like an all terrain vehicle.) A pair of wheels are mounted on a “U” shaped split axle assembly wherein a ladder assembly and a pair of legs are each coupled to one of the wheels to form an elevated base when the footings of the ladder assembly and the pair of legs are in contact with the ground. Once the base is erected, a seat is fixed to the inside of the “U” shaped split axle assembly below the free wheel to form a covered seat assembly. A user gains access to or egresses from the base by the ladder assembly. The elevated stand can be reconfigured into a cart by uncoupling the legs and ladder assembly from the base and repositioning the split axle assembly such that both wheels are in rolling contact with the ground. The ladder assembly is repositioned and fixed to the split axle assembly to form a frame capable of holding cargo between the pair of wheels.
