Place the white chocolate chips in a medium-size mixing bowl. Set aside.

In a heavy 2-quart saucepan, combine cream, butter and sugar.

Place pan over medium-high heat and bring mixture to a simmer, whisking until sugar is dissolved.

Remove pan from heat and pour mixture over white chocolate chips, whisking until the mixture is smooth.

Serve immediately, still warm, or allow to cool and store in the refrigerator, in an airtight container, until ready to reheat for serving. (See Notes 4 & 5 Above)