A vehicle tie-down system for securing an ATV or similar vehicle to the bed of a truck or trailer includes a pair of spaced apart rails secured to the truck bed. First and second chocks are detachably secured between the rails and are positioned to provide a cradle for receiving the ATV wheel or tire. A flexible strap having a metal hook at one end is attached to a first chock and extended about the periphery of the tire and threaded through a rotatable cross-member in a second chock. The flexible web is wound upon the rotatable cross-member and locked in a tensioned position with a ratchet and pawl locking mechanism.