Preheat oven to 350°F (175°C).

Spread almonds on a cookie sheet.

Toast almonds lightly in the oven for 5-7 minutes, or until fragrant.

Remove almonds from the oven and let them cool slightly.

Chop the toasted almonds loosely.

Lightly butter a large cookie sheet.

Spread the chopped almonds evenly over the bottom of the prepared cookie sheet.

In a large saucepan, combine sugar, butter, and water.

Cook over medium heat, stirring constantly with a wooden spoon, until the mixture reaches 276°F (hard-crack stage) and turns a tan color.

Immediately pour the hot toffee mixture over the almonds, spreading quickly and evenly to distribute.

Let the candy cool slightly for a few minutes.

Sprinkle chocolate chips evenly over the top of the warm toffee.

Let the chocolate chips stand for about 1 minute to soften.

Spread the melted chocolate evenly over the toffee.

Allow the Almond Roca to cool completely.

Break the cooled Almond Roca into pieces.

Store in an airtight container in a cool place for up to 2 months.