Preheat oven to 350 F.
Line a cookie sheet with foil and coat with non-stick cooking spray.
Line the entire bottom of the cookie sheet with crackers.
In a small saucepan, melt the butter over medium low heat.
When butter is melted stir in brown sugar.
Bring to a boil and stir and heat for 3 minutes.
Immediately pour the toffee mixture over crackers, spreading to cover the crackers completely.
Put the sheet in the oven and bake for 4 minutes.
Remove pan from the oven and sprinkle the chocolate chips all over on top of the crackers.
Let sit for a couple minutes for the chocolate to melt , then spread the smooth, melted chocolate over the cracker layer.
Let the pan cool slightly then place in the fridge to harden.
When it's cooled and hard, remove from the pan and break into pieces.
Wrap up in bags as gifts or serve on a platter at parties.