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Combine the sugar, beet water, vinegar, and pickling salt in a large pan. Bring to a boil and boil for a few minutes.
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Fill the jars with the sugar/beet water/vinegar mixture, to within 1/2" of the top.
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Screw on sterilized lids.
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Process jars in a hot water bath for 30 minutes.*
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OR, if you don't want to can the beets, put the beets in a container, cover with pickling liquid, and keep in the refrigerator.