Abstract: A wax-less toilet gasket is provided that is formed of an open cell foam having a hydrophobic skin, layer, coating or covering. To this end, the toilet gasket may be formed of a self-skinning polyurethane, a polyurethane with an in-mold coating, or a polyurethane with a waterproof agent. The toilet gasket is characterized by a body with a ring shaped upper portion and a truncated conical extension integrally extending downwardly therefrom. In use, fastening bolts that project through the toilet flange attached to the floor conduit then extend through the ring shaped configuration and attach to the toilet base.