2 (10 oz.) cans water chestnuts
1 (5 oz.) bottle soy sauce
Granulated sugar
1 lb. bacon

Marinate water chestnuts in soy sauce for at least 3 hours, turning often. Roll in sugar. Wrap each water chestnuts in 1/2 strip bacon (don't stretch bacon). Secure bacon with toothpicks. Bake at 400 degrees for 15 to 20 minutes, or until bacon is partially crisp. Serve hot. Can be made and serve. Chicken livers may be substituted for water chestnuts. Makes 35 to 40.