A child's folding walker with caster wheels that is adjustable in height to permit a child to sit and touch the ground and move the walker. The walker has four vertical legs and two collapsible side frames that enabling the walker to collapse into a vertical configuration. Each collapsing side frame includes a folding upper member and a folding lower member. The proximal ends of the folding members are pivotally attached to a vertical leg. Each upper frame member is made of two elongated sections joined by a locking collar that holds distal ends of the elongated sections together in axial alignment. The locking collar is pivotally attached at its opposite ends to the two elongated sections. When the locking collar is forced upward, the two elongated sections are misaligned thereby enabling the legs to move inward. On the front and rear side frames on the walker is a supplemental locking assembly. The suspension seat is provided for supporting a child.