In one aspect of the subject invention, a spacer is provided for supporting a closet flange above a sub-flooring, the closet flange having a pipe section and an annular flange extending radially outwardly from the pipe section. The spacer includes a disc-shaped body having spaced apart first and second faces, and spaced apart inner and outer edges extending between the first and second faces. The inner edge defines an opening extending through the body, the opening sized to permit passage therethrough of the pipe section of the closet flange but not the annular flange of the closet flange. The outer edge is generally smooth and arcuate. Advantageously, with the subject invention, a spacer is provided usable with a closet flange to provide elevation thereof.