1 lb. chicken liver
1 can sliced water chestnuts
1 lb. bacon, strips cut in half
Brown sugar
Kikkoman soy sauce
Round toothpicks

Place water chestnut slices next to chicken liver, wrap with bacon and insert toothpick. Assemble all rumaki. Place on top of broiler rack. Sprinkle all with brown sugar. Moisten brown sugar with soy sauce. Bake at 350 degrees for 20 minutes. Broil for 2-4 minutes until bacon is crispy.