A boat towing system for towing a boat behind a vehicle comprising a boat trailer having a frame constructed and arranged with a first portion and a second portion that are pinned together to permit one section to move relative to the other section. The second portion is constructed and arranged to accommodate floatation panels. A spring biased buckle is mounted on the second portion and has a strap which has a hooked portion on its distal end. The boat towing system further comprises an attachment mount connected to the vehicle.