I recommend a candy thermometer for this recipe.

Preheat oven to 375°F. Arrange almonds in a single layer on a baking sheet. Toast in the preheated oven until lightly browned, approximately 5 minutes. Use a non-stick pan cookie pan, line a cookie sheet or jelly roll pan with foil.
In a heavy saucepan, combine butter, sugar, corn syrup, and water. Cook over medium heat, stirring constantly, until mixture boils. Boil, without stirring, to hard crack stage, 300°F. Remove from heat. Working quickly, stir in almonds, and pour mixture into foil lined jelly roll pan; tip pan from side to side to spread candy evenly in pan. Sprinkle chocolate chips over candy brittle. Let stand about 5 minutes, or until shiny and soft. Spread chocolate evenly over candy. Cool to room temperature, then refrigerate for 1 hour. Break into bite-size pieces.