Abstract: The invention is directed towards refurbishing an existing bathtub, which comprises an insert of sufficient size and dimension so as to mirror the contours, recess and essentially flat upper portion of the existing bathtub. Placed on top of the existing bathtub is a three-piece constructed frame that includes (a) an essentially flat primer sheet affixed directly to the upper flat portion of the existing bathtub, (b) a gasket having an essentially flat horizontal portion affixed to the primer sheet, and (c) at least one strip of adhesive tape affixed to the gasket and a concentration of liquid based sealant placed at each of the adjoining corners of the three-piece constructed frame. The related method includes affixing strips of primer sheet on the existing bathtub, securing a gasket on the primer sheet, attaching a strip of adhesive tape onto the gasket, and placing a concentration of sealant at each adjoining corner.