A retractable top system for a vehicle having a passenger compartment and a storage area behind the passenger compartment, the vehicle having a body and a windshield defining the forward end of the passenger compartment, the windshield having a header, the top system having an extended position wherein the top system defines a roof over the passenger compartment and interconnects with the windshield header and a retracted position wherein the top system does not cover the passenger compartment and at least a portion of the top system is disposed in the storage area, the top system comprising: a front section having a forward edge and a rearward edge, the forward edge of the front section interconnecting with the windshield header and the front section defining at least part of the front portion of the roof when the top system is in the extended position, the front section having an inner surface and an opposed outer surface, the inner surface facing the passenger compartment when the top system is in the extended position; a middle section disposed rearwardly of the front section when the top system is in the extended position, the middle section having a forward edge and a rearward edge, the forward edge being disposed adjacent the rearward edge of the front section when the top is in the extended position, the middle section having an inner surface and an opposed outer surface, the inner surface facing the passenger compartment when the top system is in the extended position; a rear section disposed rearwardly of the middle section when the top system is in the extended position, the rear section having a forward edge, an opposed rearward edge and a pair of opposed side edges extending between the forward and rearward edges, the forward edge of the rear section being disposed adjacent the rearward edge of the middle section when the top system is in the extended position, a flexible roof membrane, wherein the front section has a pair of opposed sides extending between the forward and rearward edges, the front section being a rigid panel extending generally continuously between the opposed sides and between the forward and rearward edges; wherein when the top system is in the retracted position, the outer surface of the front section is directed upwardly and the outer surface of the middle section is directed downwardly, characterized in that the rear section being a rigid panel extending generally continuously between the opposed side edges and between the forward and rearward edges (37, 39); the middle section has a pair of opposed sides extending between the forward and rearward edges, the middle section being a rigid panel extending generally continuously between the opposed sides and between the forward and rearward edges; and the flexible roof membrane has a forward edge proximate the forward edge of the front section, the roof membrane extending rearwardly so as to cover at least the outer surfaces of the front section and the middle section when the top system is in the extended position. a front section having a forward edge and a rearward edge, the forward edge of the front section interconnecting with the windshield header and the front section defining at least part of the front portion of the roof when the top system is in the extended position, the front section having an inner surface and an opposed outer surface, the inner surface facing the passenger compartment when the top system is in the extended position; a middle section disposed rearwardly of the front section when the top system is in the extended position, the middle section having a forward edge and a rearward edge, the forward edge being disposed adjacent the rearward edge of the front section when the top is in the extended position, the middle section having an inner surface and an opposed outer surface, the inner surface facing the passenger compartment when the top system is in the extended position; a rear section disposed rearwardly of the middle section when the top system is in the extended position, the rear section having a forward edge, an opposed rearward edge and a pair of opposed side edges extending between the forward and rearward edges, the forward edge of the rear section being disposed adjacent the rearward edge of the middle section when the top system is in the extended position, a flexible roof membrane, wherein the front section has a pair of opposed sides extending between the forward and rearward edges, the front section being a rigid panel extending generally continuously between the opposed sides and between the forward and rearward edges; wherein when the top system is in the retracted position, the outer surface of the front section is directed upwardly and the outer surface of the middle section is directed downwardly, characterized in that the rear section being a rigid panel extending generally continuously between the opposed side edges and between the forward and rearward edges (37, 39); the middle section has a pair of opposed sides extending between the forward and rearward edges, the middle section being a rigid panel extending generally continuously between the opposed sides and between the forward and rearward edges; and the flexible roof membrane has a forward edge proximate the forward edge of the front section, the roof membrane extending rearwardly so as to cover at least the outer surfaces of the front section and the middle section when the top system is in the extended position.