Claims 1. Toffee gum comprising a polymer system, and at least 1% by weight of chocolate, said polymer system constituting at least 10% by weight of said toffee gum, at least 70% by weight of said polymer system comprising polyvinyl acetate, said polyvinyl acetate having a glass transition temperature (Tg) in the range of 0 to 60 °C, and said chocolate constituting at the most 90% by weight of said toffee gum. 2. Toffee gum according to claim 1, wherein said glass transition temperature (Tg) of said polyvinyl acetate is in the range of 18 to 55 'C, preferably in the range of 25 to 40 'C. 3. Toffee gum according to any of the claims 1 or 2, wherein said toffee gum comprises at least one flavor and at least one sweetener. 4. Toffee gum according to any of the claims 1-3, wherein said polymer system constitutes at least 12% by weight of said toffee gum. 5. Toffee gum according to any of the claims 1 - 4, wherein said polymer system constitutes in the range of 15% to 95%, preferably 20% to 85%, more preferably 25% to 75%, and most preferably 30% to 65% by weight of said toffee gum. 6. Toffee gum according to any of the claims 1 - 5, wherein said polymer system comprises at least one substantially non-elastomeric polymer in an amount in the range of 70% to 100%, preferably 80% to 100% by weight of said polymer system. 7. Toffee gum according to any of the claims 1-6, wherein the polymer system is substantially formed by polyvinyl acetate(s) alone. 8. Toffee gum according to any of the claims 1 - 7, wherein said polyvinyl acetate has a molecular weight (Mw) in the range of 1000 to 250000 g/mol, preferably in the range of 2000 to 100000 g/mol, and most preferably in the range of 15000 to 60000 g/mol. 9. Toffee gum according to any of the claims 1 - 8, wherein the polymer system comprises at least one low-molecular weight polyvinyl acetate having a molecular weight (Mw) of about 2000 to 40000 g/mol, and at least one high-molecular weight PVAc having a molecular weight (Mw) of 40001 to 200000 g/mol. 10. Toffee gum according to any of die claims 1 - 9, wherein the polymer system comprises at least one low-molecular weight (Mw) polyvinyl acetate having a molecular weight of about 9000 to 30000 g/mol, preferably about 13000 to 21000 g/mol. 11. Toffee gum according to any of the claims 1-10, wherein the toffee gum comprises at least one low-molecular weight polyvinyl acetate having a molecular weight (Mw) of about 2000 to 40000 g/mol in an amount of at least 70%, preferably at least 90% by weight of the polymer system. 12. Toffee gum according to any of the claims 1-11, wherein the toffee gum comprises at least one high-molecular weight polyvinyl acetate having a molecular weight (Mw) of 40000 to 100000 in an amount from about 0.5 to 10 % by weight of the polymer system. 13. Toffee gum according to any of the claims 1-12, wherein at least 70%, preferably at least 90%, and most preferably about 100% by weight of said polymer system is polyvinyl acetate having a glass transition temperature (Tg) in the range of 0 to 60 °C, preferably 10 to 50 °C, and most preferably 20 to 40°C. 14. Toffee gum according to any of the claims 1 - 13, wherein at the most 30%, preferably at the most 10% by weight of said polymer system is polyvinyl acetate having a molecular weight (Mw) in the range of40001 - 200000 g/mol. 15. Toffee gum according to any of the claims 1-14, wherein said polymer system comprises less than 4% by weight of polymers having a molecular weight (Mw) from about 50000 to 99999 g/mo). 16. Toffee gum according to any of die claims l - 15, wherein said polymer system comprises less than 2% by weight of polymers having a molecular weight (Mw) from about 100000 to 199999 g/mol. 17. Toffee gum according to any of the claims 1-16, wherein said polymer system comprises less than 1% by weight of polymers having a molecular weight (Mw) from about 200000 to 399999 g/mol. 18. Toffee gum according to any of the claims 1 - 17, wherein said polymer system comprises less than 0.5% by weight of polymers having a molecular weight (Mw) from about 399000 to 800000 g/mol. 19. Toffee gum according to any of the claims 1-18, wherein said polymer system is substantially free of elastomers. 20. Toffee gum according to any of the claims 1 - 19, wherein said toffee gum is characterised by having an storage modulus G' in the range of 100 Pa to 150000 Pa as measured at a frequency within the range of 0.1 to 10 Hz. 21. Toffee gum according to any of the claims 1 - 20, wherein said toffee gum is characterised by having a loss modulus G" in the range of 1000 Pa to 200000 Pa as measured at a frequency within the range of 0.1 to 10 Hz. 22. Toffee gum according to any of the claims 1 - 21, wherein said toffee gum is characterised by having a ratio of said loss modulus G" to said storage modulus G' in the range of 1 to 5. 23. Toffee gum according to any of the claims 1 - 22, wherein said storage modulus G' is lower than said loss modulus G". 24. Toffee gum according to any of the claims 1 - 23, wherein said storage modulus G' is lower than said loss modulus G" as measured at a frequency of about 1 Hz. 25. Toffee gum according to any of the claims 1 - 24, wherein said loss modulus G" and said storage modulus G' are both lower than about 10000 Pa as measured at a frequency of about 0.1 Hz. 26. Toffee gum according to any of the claims 1 - 25, wherein said loss modulus G" is higher than about 100QO Pa as measured at a frequency of about 1 Hz. 27. Toffee gum according to any of the claims 1 - 26, wherein said storage modulus G' is lower than about 40000 Pa, preferably lower than about 30000 Pa as measured at a frequency of about ] Hz. 28. Toffee gum according to any of the claims 1 - 27, wherein said storage modulus G' decreases during at least a part of a chewing process. 29. Toffee gum according to any of the claims 1 - 28, wherein said storage modulus G' decreases in the chewing process during the first 1 to 3 minutes. 30. Toffee gum according to any of the claims 1 - 29, wherein said loss modulus G" decreases during at least a part of the chewing process. 31. Toffee gum according to any of the claims 1 - 30, wherein said loss modulus G" decreases in the chewing process during the first 1 to 3 minutes. 32. Toffee gum according to any of the claims 1-31, wherein said chewing process involves a chewing frequency at about I Hz. 33. Toffee gum according to any of the claims 1 - 32, wherein said storage modulus G' and said loss modulus G" are measured at an oscillation torque of about 8 to 12 μΝτη. 34. Toffee gum according to any of the claims 1 - 33, wherein said toffee gum comprises a toffee gum substance being formed from a mixture of said polymer system with at least one sweetener and at least one flavor. 35. Toffee gum according to any of the claims 1 - 34, wherein said toffee gum comprises toffee or caramel in an amount in the range of 1% to 85% by weight of said toffee gum. 36. Toffee gum according to any of the claims 1 - 35, wherein at least a part of said chocolate is forming or comprised in at least one chocolate module of said toffee gum. 37. Toffee gum according to any of the claims 1 - 36, wherein said at least one chocolate module comprises further ingredients. 38. Toffee gum according to any of the claims 1 - 37, wherein at least one of said at least one chocolate module is forming an outer coating of said toffee gum. 39. Toffee gum according to any of the claims 1 - 38, wherein said toffee gum substance is forming a core and at least one of said at least one chocolate module is situated in said core. 40. Toffee gum according to any of the claims 1-39, wherein said core comprises several of said at least one chocolate module. 41. Toffee gum according to any of the claims 1 - 40, wherein said chocolate is applied in an amount in the range of 5% to 80%, preferably 10% to 60% by weight of said toffee gum. 42. Toffee gum according to any of the claims 1-41, wherein said chocolate contains sugar. 43. Toffee gum according to any of the claims 1 - 42, wherein said chocolate is substantially sugar-free. 44. Toffee gum according to any of the claims 1 - 43, wherein said chocolate comprises cocoa butter in an amount of 15% to 90% by weight of said chocolate. 45. Toffee gum according to any of the claims 1 - 44, wherein said chocolate is selected from the group consisting of dark chocolate, milk, and white chocolate, or any combination thereof. 46. Toffee gum according to any of the claims 1 - 45, wherein said chocolate is selected from the group consisting of unsweetened chocolate, bittersweet chocolate, semisweet chocolate, and sweet chocolate, or any combination thereof, 47. Toffee gum according to any of the claims 1 - 46, wherein said chocolate is chocolate couverture. 48. Toffee gum according to any of the claims 1 - 47, wherein said chocolate is a compound chocolate. 49. Toffee gum according to any of the claims 1 - 48, wherein at least a part of said cocoa butter in said chocolate is replaced by an alternative vegetable fat or oil. 50. Toffee gum according to any of die claims 1 - 49, wherein said chocolate is substantially free of fat. 51. Toffee gum according to any of the claims 1 - 50, wherein said chocolate is selected from the group consisting of liquid chocolate, solid chocolate, and powdered chocolate, or any combination thereof. 52. Toffee gum according to any of the claims 1 - 51, wherein said chocolate module forming an outer coating has been applied by a coating method selected from the group consisting of spray coating, pan coating, curtain coating, or any combination thereof. 53. Toffee gum according to any of the claims 1 - 52, wherein said chocolate is substituted by a chocolate substitute. 54. Toffee gum according to any of the claims 1 - 53, wherein said toffee gum comprises a precoat below said outer coating. 55. Toffee gum according to any of the claims 1 - 54, wherein said outer coating is supplied with a polishing. 56. Toffee gum according to any of the claims 1 - 55, wherein said toffee gum is combined with further ingredients selected from the group consisting of coconut, rice, maize, nougat, marzipan, macaroon, almonds, fruits, berries, caramel, liquor, nuts, hazelnuts, peanuts, walnuts, liqourice, wine gum, or any combination thereof 57. Toffee gum according to any of the claims 1 - 56, wherein said tpffee gum comprises at least one softener in an amount in the range of 0.5% to 25%, preferably in the range of 1% to 18%, and most preferably in the range of 2% to 12% by weight of said toffee gum, 58. Toffee gum according to any of the claims 1 - 57, wherein said at least one softener is selected from the group consisting of triacetin, lecithin, acetylated glycerides, mono- and di-glycerides, or any combination thereof. 59. Toffee gum according to any of the claims 1 - 58, wherein said toffee gum comprises at least one syrup of a polyol in an amount of 1% to 25%, preferably 5% to 20% by weight of said toffee gum. 60. Toffee gum according to any of the claims 1 - 59, wherein said polymer system comprises plasticizer(s). 61. Toffee gum according to any of the claims 1 - 60, wherein the toffee gum comprises less than 6%, preferably less than 4% by weight of filler, preferably less than 1% by weight. 62. Toffee gum according to any of the claims 1-61, wherein the toffee gum is substantially free of filler. 63. Toffee gum according to any of the claims 1 - 62, wherein said toffee gum comprises at said least one flavor in an amount of about 0.001% to 30% by weight, and said at least one sweetener in an amount of about 5% to 80% by weight. 64. Toffee gum according to any of the claims 1 - 63, wherein said flavor is a caramel flavor comprising an amount in the range of 1% to 30% by weight of said toffee gum substance. 65. Toffee gum according to any of the claims 1 - 64, wherein said at least one flavor is substantially ojl-based and/or substantially hydrophilic, 66. Toffee gum according to any of the claims 1 - 65, wherein said at least one sweetener comprises sugar. 67. Toffee gum according to any of the claims 1 - 66, wherein said sugar is selected from the group consisting of mono-, di-, or polysaccharides and any combination thereof. 68. Toffee gum according to any of the claims 1 - 67, wherein said sugar is selected from the group consisting of sucrose, dextrose, maltose, dextrins, trehalose, tagatose, dried invert sugar, fructose, levulose, galactose, com syrup solids, polydextrosell, polydextrose ultra, inuline, or any combination thereof. 69. Toffee gum according to any of the claims 1 - 68, wherein said at least one sweeten«: is an artificial sweetener. 70. Toffee gum according to any of the claims 1 - 69, wherein said artificial sweetener is selected from the group consisting of sorbitol, mannitol, maititol, xylitol, eiythritol, lactitol, isomalt, derivatives of isomalt, or any combination thereof. 71. Toffee gum according to any of the claims 1 - 70, wherein said artificial sweetener is a high-intensity artificial sweetener selected from the group consisting of aspartame, salts of acesulfame, alitame, neotame, twinsweet, saccharin and its salts, cyclamic acid and its salts, glycyrrhizin, dihydrochalcones, thaumatin, monellin, stevioside, sucralose, or any combination thereof. 72. Toffee gum according to any of the claims 1-71, wherein said toffee gum further comprises active ingredients. 73. Toffee gum according to any of the claims 1 - 72, wherein said toffee gum forms a tablet comprising a chewable polymer system. 74. Toffee gum according to any of the claims 1 - 73, wherein said toffee gum is formed in shapes such as cores, ellipsoid, balls, cylinders, squares, rectangular, hexagonal, strips, paraboloid, donut formed, ring formed, teddy bear formed and/or multi-modular. 75. Toffee gum according to any of the claims 1 - 74, wherein said toffee gum weighs from about 'A gram to about 10 grams. 76. Toffee gum according to any of the claims 1 - 75, wherein said toffee gum weighs from about Vt gram to about 5 grams. 77. Toffee gum according to any of the claims 1 - 76, wherein said toffee gum is provided with an outer coating. 78. Toffee gum according to any of the claims 1 - 77, wherein said coating is selected from the group consisting of hard coating, soft coating and edible filmcoating. 79. Toffee gum according to any of the claims 1 - 78, wherein said toffee gum is center-filled. 80. Toffee gum according to any of the claims 1 - 79, wherein said toffee gum is compressed. 81. Method of manufacturing a toffee gum according to any of the claims 1 - 80, whereby the product is manufactured by a batch process. 82. Method of manufacturing a toffee gum according to any of the claims 1 - 80, whereby the product is manufactured by an extruder process. 83. Method of coating a toffee gum according to any of the claims 1 - 80 by chocolate comprising the steps of applying chocolate in liquid form to the surface of a toffee gum core and subjecting the chocolate coated toffee gum to a temperature, which causes the liquid chocolate to harden.