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Preheat oven to 400 degrees F. Line a baking sheet (bottom and sides) with foil.
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Place the saltine crackers on your prepared baking sheet so that they cover the entrie tray in a single layer. You can break crackers if needed to fill in the edges.
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In a medium saucepan, melt the butter over medium-high heat. Add brown sugar and stir until sugar is dissolved. Bring mixture to a boil, and allow to boil for 3 minutes without stirring. Pour mixture evenly over the crackers.
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Place crackers in oven and bake for 5 minutes.
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Carefully remove the baking sheet from the oven and immediately top with chocolate chips. Let chocolate chips sit for 2 minutes on the hot crackers. Using an offset spatula, spread chocolate over the top of the crackers so the toffee is completely covered.
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Allow toffee to cool completely (the fridge helps). Break into pieces. Best served cold – at least I think so.