The Sodor and Mainland Railway owned a rake of trucks, which were used for transporting goods along the line. It is unknown what happened to the trucks after the Sodor and Mainland Railway went bankrupt, but it is likely they were either scrapped or used as trucks on the North Western Railway.
The Sodor & Mainland Railway trucks are based on 4-plank open wagons, with added wooden block buffers. The flatbeds are based on BR 4-wheeled flat wagons.
The trucks were painted light brown with grey frames, black chassis and plain brown buffer blocks. They had "S&M" painted on their sides in white writing.