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Drain, rinse & pat dry a can of whole water chestnuts. Place back in can & fill can to the top with soy sauce. Let chestnuts soak for at least an hour.
Drain, and then wrap the water chestnuts with 1/2 slice raw bacon. Secure bacon with toothpick.
Place wraps on a baking sheet & bake at 75° for approximately 45 minutes, or until bacon is done to your likeness.