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Butter the sides of a heavy 2-quart saucepan. Melt the butter or margarine and add the sugar, water, and corn syrup. Cook over medium heat to 268 edgrees (soft crack stage), stirring frequently (mixture should boil gently over entire surface.) Watch carefully after 258 degrees. Remove from heat and quickly stir in the coarsely chopped nuts. Immediately turn on to a 13x9x2 pan and smooth with a spatula. Wait for 2-3 minutes until toffee surface becomes firm, then sprinkle with chocolate chips. Let them stand for 1-2 minutes until softened, then spread evenly over toffee; sprinkle with the finely chopped nuts. Chill until chocolate becomes firm and then break into pieces.
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