2 cans whole water chestnuts
2 tbsp. soy sauce
2 tbsp. brown sugar
1 lb. bacon

Mix soy sauce and brown sugar together in a bowl. Add water chestnuts and marinate for 4 hours in refrigerator. Cut bacon in 4 sections per strip. Each section will be about 2" long. Set oven control to broil. Wrap bacon around water chestnut and secure with toothpick. Broil 3 to 4 inches from heat until bacon is crisp. Serve.