In a saucepan, combine the sugar and water and boil over moderate heat without stirring until the syrup reaches 248° on a candy thermometer, 10 minutes. Add the almonds and stir to coat. Spread the nuts in a single layer on a parchment-lined baking sheet; let cool.
Drizzle the melted chocolate over the candied almonds and refrigerate until the chocolate is set, about 15 minutes. Serve cold or at room temperature.