1 can (5 oz.) water chestnuts, drained
1/4 c. soy sauce
1/4 c. sugar
4 slices bacon, cut in half crosswise and lengthwise

Marinate water chestnuts in soy sauce for 30 minutes. Roll each water chestnut in sugar then wrap with a strip of bacon and secure with a cocktail pick. Arrange on a cake rack in a shallow pan or on broiler pan. Bake in a hot 400 degree oven for 20 minutes.

Drain on paper toweling. Before serving, return to moderate 350 degree oven for 5 minutes to reheat and crisp water chestnuts. These are best when made in the morning and reheated. Yield: 16.