place sugar and water in a small saucepan; cook over medium heat, stirring until sugar dissolves and the liquid becomes clear. increase heat and bring syrup to the boil, without stirring. cook until golden, without stirring, approx. 15 minutes.
place a sheet of baking paper on a baking tray. insert a skewer into the end of each strawberry. dip each strawberry into toffee; place on prepared tray; allow to set.
dip the toffee strawberries into NESTLÉ dark or milk melts; allow to set. serve immediately.
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