Abstract: A pipe boot having a vertical portion adapted to surround a predetermined portion of the pipe to be covered, the vertical portion having a top end and a bottom end, wherein the top end has a top opening and wherein the bottom end has a bottom opening; a base portion, wherein the base portion is connected to a bottom edge of the vertical portion and wherein the vertical portion extends substantially in the vertical direction when the base portion resides on the roof. It is also preferred that the bottom opening of the boot be adapted to accept a pipe to be covered. The pipe boot may also be open to allow installation on existing pipes. In the preferred embodiment, the top end of the vertical portion has a slit, the slit running vertically down a predetermined distance of the vertical portion of the boot and wherein the slit allows the top opening of the vertical portion to be adjusted in size to fit around the pipe to be covered.