A reclining rear seat for a motor vehicle such as a pick-up truck is provided. The rear seat utilizes a pivoting, four-bar link arrangement between the underside of the seat bottom and the vehicle floor. The seat back is slidably and releasably attached to a striker fitted to the inside back wall of the vehicle. This arrangement permits the occupant to selectively move the seat between a reclining position and a non-reclining position without compromising storage space between the front seat and the rear seat. When not in use, the seat bottom may be released and moved to a substantially vertical position against the seat back to increase cargo space. Alternatively, the seat back may be released and moved to a substantially horizontal position against the seat bottom to increase cargo space.