Sprinkle nuts over bottom of lightly greased 9 inch pan.
Combine sugar and butter in saucepan; bring to a rolling boil, stirring constantly.
Boil 4-6 minutes or temperature of 270 degrees.
Pour over nuts in pan.
Sprinkle with chips.
Cover for 2 minutes; evenly spread melted chips.
Chill until firm.
Remove from pan; break into pieces.