4 cans water chestnuts
2 lbs. bacon
Soy sauce
Brown sugar
Toothpicks

Drain water chestnuts and soak in enough soy sauce to cover them for 2 hours. Drain. Roll chestnuts in brown sugar. Wrap with 1/3 to 1/2 strip of bacon and secure with a toothpick. Place on a rack in a baking pan and bake at 350 degrees for 45 minutes.