Abstract: A platform assembly for elevating a conventional toilet includes a base platform section having a substantially rectangular opening for receiving an insert platform section. Both the insert and base platform sections include a plurality of extensions removably attached thereto allowing the size of the sections to be varied according to the size of a toilet and the orientation of the toilet outlet piping. The insert section includes a centrally located bore and an annular recess on its lower portion for receiving a flange on a bathroom floor. The upper surface of the insert section includes a second flange for providing a liquid tight seal between the insert section and the toilet. The toilet is mounted to the upper surface of the platform assembly thereby elevating the toilet for handicapped or elderly persons.