HEAT oven to 350 degrees F (325 degrees F for glass dish). Combine flour and sugar in medium bowl; cut in butter with pastry blender or 2 knives until mixture resembles coarse crumbs. Press firmly into bottom of ungreased 13 x 9-inch baking pan.
BAKE 15 minutes.
COMBINE sweetened condensed milk, egg and almond extract in large bowl; mix well. Stir in toffee pieces and almonds. Spread mixture evenly over partially baked crust.
BAKE an additional 25 minutes or until golden brown. Cool. Cut into bars.
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