a cargo tie down assembly for disposition in the stake opening of a pickup truck or similar vehicle facilitates ready installation , secure mounting and easy removal . the tie down assembly includes a plastic base member having a flange which overlies the stake opening on the truck bed rail and a centering projection depending from the flange which is substantially complementarily to the size and shape of the stake opening and centers the member therewithin . the tie down also includes an integrally formed eyelet and flange member having an elongate threaded member which receives a conventional expandable toggle assembly . a through opening in the flange member receives the toggle and threaded member and a split collar on the flange member allows expansion of the toggle and its retention under the rail of the truck .