In a medium size heavy duty saucepan combine the sugar,corn syrup and water. With heat on medium stir the mixture until the sugar dissolved and the corn syrup is clear. Cook and stir until the mixture starts to boil. Boil for 3 - 4 minutes without stirring.

Add the walnuts and vanilla to the pan. Cook and stir until mixture starts to boil, stir constantly while boiling for 3-4 minutes. Remove from the heat and cool the wet walnuts. Store wet walnuts at room temperature.