Topping:

1 (8 oz.) pkg. cream cheese
1 egg
1/3 c. sugar
1/8 tsp. salt
1 c. chocolate chips

Cupcakes:

1 1/2 c. flour
1 c. sugar
1/4 c. cocoa
1/2 tsp. salt
1 tsp. baking soda
1 c. water
1/3 c. cooking oil
1 tbsp. vinegar
1 tsp. vanilla
1/2 cup chopped nuts

for the topping, beat cream cheese, egg, sugar and salt; add chocolate chips and set aside.

Beat remainder of ingredients and fill greased cupcake pans 1/2 full.

Top with cream cheese mixture. Sprinkle with chopped nuts.

Bake at 350°F for 30 minutes or until done.