Described is a walker that is a front entry walker that surrounds the user with a frame on three sides and that includes a fold-down seat when needed. The frame includes a first side frame, a second side frame and a rear frame connected between the first and second side frames. The rear frame includes the seat such that when the seat is in the stowed position, the seat in conjunction with the first and second side frames collectively surround the user on at least three sides. Further, an adjustable arm rest is attached with each of the first and second side frames. Notably, each adjustable arm rest has a forearm support and corresponding brake system.