Rinse rice in a colander under cold water several times until the water runs clear.
In a medium saucepan bring water, rice, and salt to a boil. Reduce to the low heat, cover and cook for 10-12 minutes. Turn off heat and let rice sit covered, another 10 minutes to steam.
Place hot rice in a large bowl and allow to cool, tossing occasionally.
While the rice is cooling, combine the rice vinegar and sugar in a small saucepan over medium heat. Stir until sugar has dissolved. Turn off heat and allow to cool.
Once the rice is cool, toss with cooled rice vinegar mixture, tossing until well mixed.
Cover sushi rice with a damp towel until ready to use.