1. Heat oven to 350°F. Grease sides of 13x9x2-inch baking pan.
2. Beat butter and sugar until thoroughly blended. Stir together flour and cocoa; beat into butter mixture. Press dough evenly in prepared pan.
3. Bake 15 to 20 minutes or until edges are set. Meanwhile, combine toffee bits and corn syrup in medium saucepan. Cook over medium heat, stirring constantly, until toffee is melted (about 15 minutes). Stir in 3/4 cup almonds. Spread toffee mixture to within 1/4-inch of edges of crust. Sprinkle with remaining 1/4 cup almonds.
4. Bake an additional 15 minutes or until bubbly. Cool completely in pan on wire rack. Cut into bars. Makes 24 to 36 bars.