80 connects to the toilet stool inlet in a conventional manner the upper section 68 channel 74 and lower section 76 are all formed of a rigid durable material such as a hard plastic preferably the same material as the upper valve system 12 and are connected by any suitable means each of the lower section 68 upper section 76 and channel 74 may be formed of pvc and secured to the remaining parts by an adhesive the adapter 10 also includes a second flapper valve 82 having a pair of extensions 84 extending outwardly from opposite sides of the second valve 82 parallel to one another the extensions 84 are pivotally mounted to opposite sides of the upper section 68 by a pair of projections 86 the second valve 82 further includes a chain 88 attached to the second valve 82 at one end and to a second lever 90 at the other end see fig5 the second lever 90 is attached to the cylindrical arm 61 adjacent the arm 60 to which the first lever 52 is attached to secure the single valve system 12 to the adapter 10 a threaded collar 92 is threadably engaged with the lower end 40 of the discharge pipe 36 a first 0 ring 94 is then positioned around the lower end 40 beneath the washer 92 the lower end 40 is then threadedly engaged within the open upper end 70 of the upper section 68 until the flush system 12 is positioned at a desired height above the adapter 10 the collar 92 is then rotated with respect to the discharge pipe 36 until the.