The M-101 Trailer, Cargo, 3/4 ton is a single axle, two wheel, steel frame cargo trailer designed to be towed by a 3/4 ton or larger truck. A welded steel box body is bolted to the frame. The body is equipped with a tailgate and mounting brackets for cargo racks and a frame for a tarpaulin cover. A steel A-frame is bolted to the frame with an attached one-position lunette, landing gear, and two hand brake levers. The M101 is designed to operate on all types of roads, cross-country terrain, and in all weather conditions. There are no restrictions on the M101 for movement over primary and secondary roads, however, it is restricted to a maximum speed of 15 mph when towed cross-country.

The M101 Trailer, Cargo, 3/4 ton, was manufactured in the 1950s and 1960s as the trailer for the M37 3/4 ton cargo truck. Multiple manufacturers produced the trailer under a series of contracts. The M101 remained in use for decades as a general cargo trailer towed by any of the commonly used military vehicles rated for 3/4 tons or more.