Abstract: A system is provided herein which includes a closet flange insert and at least one spacer to be positioned between the closet flange insert and an installed closet flange. The closet flange insert includes a toilet connecting flange which extends radially outwardly from a through pipe. The through pipe is sized to be inserted into a pipe section of a closet flange. Each spacer includes spaced apart first and second faces, and spaced apart inner and outer edges extending between the first and second faces. The inner edge defines an opening extending through the body, the opening sized to permit passage therethrough of the through pipe of the closet flange insert but not the toilet connecting flange of the closet flange insert. Advantageously, with the subject invention, a system is provided which allows the closet flange insert to be mounted atop an installed closet flange, with one or more spacers therebetween, and with the closet flange insert being flush with surrounding finished flooring.