Place washed beets in the medium pot and cover with enough water cover the top of the beets. Add 1 tbsp vinegar and 3/4 tsp salt to the water and boil about 1 hour, or until beets are easily pierced with a knife.

Cool cooked beets to room temperature. Use gloves to remove skin from beets. Finely grate beets using fine grater.

Once beets are grated, add 1/4 tsp sugar, 1/2 tsp vinegar and 1/8 tsp salt and mix. Than add 1/4 cup of horseradish or to taste. You can also add more salt, vinegar or sugar to taste.