PREPARATION:

1. Lightly butter 15X10X1-inch jelly-roll pan.
2. Combine sugar, syrup, water and butter in heavy 2-quart saucepan. Bring to a boil over medium heat, stirring occasionally. Attach candy thermometer to side of pan, making sure bulb is submerged in sugar mixture but not touching bottom of pan. Continue boiling, without stirring, about 25 minutes or until mixture reaches hard-crack stage (300° to 305°F) on candy thermometer. (Watch carefully so that mixture does not burn.) Remove from heat; immediately stir in cashews and baking soda.
3. Immediately pour into prepared pan, quickly spreading to edges of pan and making sure cashews are spread in single layer. Cool completely, about 30 minutes. Break into pieces. Store in airtight container at room temperature up to 4 weeks.