Abstract: A vertically adjustable valve box for providing access to underground valves includes a first member having a tubular section with a bell and a peripheral flange disposed at a distal end. A second member has a tubular section with a bell and a flange disposed at a distal end. A second peripheral flange is disposed on the exterior surface of the second member approximately six inches below the face of first flange. The tubular section of the second member is telescoped over the tubular section of the first member, wherein the respective bells and flanges are disposed on opposite ends of the assembly and the central longitudinal axis of each is vertical and substantially in alignment. An O-ring gasket is positioned circumferentially around the exterior of the tubular section of the first member and prevents the second member from telescoping downward on first member past a desired insertion position.