An all terrain vehicle is disclosed having a frame and ground engaging members supporting the frame. A drivers seat is supported by the frame, and extends along a first longitudinal axis. A passengers seat is supported by the frame and extends along a second longitudinal axis, where the first and second longitudinal axes are laterally spaced apart. The passenger seat may also be movable to a second location to allow for the vehicle to support a gurney, which extends in a front to back orientation.