2.Combine sugar, syrup and the water in medium heavy-based saucepan; stir over heat, without boiling, until sugar dissolves.
3.Place candy thermometer in syrup, bring to the boil; boil about 5 minutes or until temperature reaches 148°C.
4.Remove from heat; immediately stir in soda. Using metal spatula, quickly spread mixture into pan. Cool at room temperature.
5.Break chocolate into a medium heatproof bowl; stir over a medium saucepan of simmering water until smooth (don’t let water touch base of bowl). Spread the toffeecomb with melted chocolate then sprinkle with nuts.
6.Refrigerate until set. Break toffeecomb into pieces to serve.
It is important to use a candy thermometer for this recipe to achieve consistency.