A wheeled load transfer device has a load carrying member, a handle assembly and a pair of wheels optionally connected to a distal end of the handles and preferably offset below the plane of the handles. The load carrying member includes opposing side portions, a bottom portion. The load carrying member is rotatable between a first loading position which is preferably parallel to the ground and a second load transporting position which is inclined to the ground to better retain the load. The load carrying member can be rotated to different positions to scoop, transport and dump the load.