A cargo bed step is described including a frame having an upper portion and a lower portion. The frame is disposed proximate a rear portion of a cargo bed. A pivoting mechanism is disposed between an inner surface and the upper portion for selectively pivoting the cargo bed step assembly between a stowed position and an extended position. At least one step is disposed proximate the lower portion. The frame is selectively pivotable to be generally flush with the inner surface of either an inner cargo bed surface or an inner tailgate surface in the stowed position.