1-8 oz can water chestnuts, drained-1/4 c soy sauce-1/4 c brown sugar-8 slices bacon, cut in 1/2. Marinate water chestnuts in soy sauce for 1 hour. Place toothpicks in water. Drain. Roll chestnut in the brown sugar. Wrap chestnuts with a 1/2 piece of bacon. Secure with a toothpick piercing it through the water chestnut. Arrange on a cake rack in a shallow baking pan. Bake at 375 degrees F for about 25 minutes or until bacon is cooked.