Preheat oven to 400 degrees F (205 degrees C). Line cookie sheet with saltine crackers in single layer.
In a saucepan combine the sugar and the butter. Bring to a boil and boil for 3 minutes. Immediately pour over saltines and spread t cover crackers completely.
Bake at 400 degrees F (205 degrees C) for 5 to 6 minutes. Remove from oven and sprinkle chocolate chips over the top. Let sit for 5 minutes. Spread melted chocolate and top with chopped nuts. Cool completely and break into pieces.