Preheat oven to 375 degrees F (190 degrees C). Arrange almonds in a single layer on a baking sheet. Toast in the preheated oven until lightly browned, approximately 5 minutes.
Line a 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 degrees F (150 degrees C). 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.