A transporting and lifting device for handicapped person includes a seat attached to a carrier for supporting a user, a front sling coupled to the front portion of the carrier and a rear sling coupled to the rear portion of the carrier for hanging and lifting and elevating the carrier and the user. The carrier includes an anchoring device attached to front portion of the carrier for connecting to the front sling with a hanging strap, and another anchoring device attached to rear portion of the carrier for connecting to the rear sling with a back board. A retaining strap is coupled to the rear sling for engaging with the user and for stably retaining the user to the rear sling.