1. Line cookie sheet with foil (parchment pater works better).
2. Arrange saltines in a single layer, set aside.
3. In a saucepan, over medium heat melt butter, stir in sugar and bring to a boil. Cook and stir for 1-2 minutes or until sugar is dissolved. Pour evenly over crackers.
4. Bake at 350 degrees for 8-10 minutes or until bubbly. Immediately sprinkle with chocolate chips. Allow chocolate chips to soften for a few minutes, then spread over top. Sprinkle with toffee bits and cool.
5. Cover and refrigerate for 1 hour or until set. Break into pieces, stor in an airtight container.
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