A microwave oven incorporating a toaster (400) includes a toaster door (440) provided on a toaster panel (430) for opening and closing at least one toaster entrance (421) and a tray assembly (460). The tray assembly (460) includes a tray support (462) provided inside the toaster (400) and at least one tray securely provided on top of the tray support (462) for holding a food item. The tray (461) is declined toward a front end of the tray (461) so as to enable the food item to slide down toward the front end of the tray (461), and it includes at least one elevating bracket (465) for maintaining a predetermined angle and a predetermined distance between the tray (461) and the tray support (462). The microwave oven incorporating a toaster (400) further includes a support wall provided at the front end of the tray (461) for supporting the food item so as to prevent from falling off from the tray (461). Due to the declined orientation of the tray (461) the food item can be positioned toward the end of the tray (461) and a user may easily remove the food item from the toaster (400).