Abstract: A non-leaking flush toilet system that eliminates the need for using wax gaskets or rings on a toilet system. Such system having a substantially flat surface that is affixed to the base outlet opening of a flush toilet. The toilet system further includes an upper portion having inner and outer clearance surfaces, and an extension member that projects downwardly from the upper portion. Attached to the exterior surface of the extension member is a sealing boot. The sealing boot having a plurality of sealing lips that outwardly extend from the sealing boot's outer surface. In use, the outer clearance surface is received inside the floor flange, and the outer surface of the extension member having the sealing boot disposed thereon is sealingly received inside the soil pipe, thereby forming a seal between the base of the toilet and the floor flange.