In heavy saucepan, combine butter, cocoa, sugar and egg; cook over low heat, stirring, until butter has melted. Remove from heat; stir in graham cracker crumbs, coconut and walnuts. Pat evenly into greased 9-inch square cake pan. Bake in 350F 180 °C oven for 10-12 minutes or until just firm. Let cool completely on rack.

Filling: In small saucepan, heat milk, butter, espresso powder and vanilla over low heat until butter has melted and espresso powder has dissolved. Transfer to mixing bowl; let cool. Beat in sugar until thickened and smooth; spread evenly over cooled base. Refrigerate for about 45 minutes or until firm.

Topping: Meanwhile, in top of double boiler over hot (not boiling) water, melt together chocolate, butter and espresso powder; spread over filling. With sharp knife, score topping only into bars. Refrigerate until topping is set. Cut into bars.

[Bars can be covered and refrigerated for up to 5 days or frozen in airtight container for up to 1 month.] Makes 24 bars Per Bar: about 190 calories, 2 g protein, 12 g fat, 22 g carbohydrate

magazine, Apr 95 Presented in article by Daphna Rabinovitch: "Bars & Squares: Blissful Bites" [-=Pam=-] PA_Meadows@msn. Com