Line a large baking sheet with aluminum foil. Spread the crackers out in a single layer with the salt side down against the foil. Fold up the edges to box in the crackers and set aside.
In a small saucepan, melt the butter and brown sugar over medium heat. Simmer for 5 minutes stirring constantly. The mixture should be dark brown in color and bubbly. (approx. 280˚ on candy thermometer)
Pour toffee directly over the saltines, and use a spoon to spread evenly as needed.
Bake in the oven for 7 minutes.
Remove from oven and top with chocolate chips. Return to the oven for 1 minute with the heat turned off, then use a spatula to spread the chocolate evenly