Chop the chocolate fine and place it in a heatproof bowl.

In a small saucepan, mix the cream and sugar together, bring to a boil, stir, then pour over the chocolate.

Add the grappa or brandy and allow the mixture to stand about 5 minutes, to melt the chocolate. Mix until smooth.

Allow the mixture to cool to room temperature, then refrigerate about 2 hours, until it is fairly firm.

Using a melon baller, scoop small rounds of the chocolate mixture, then roll them lightly in your fingertips to make them smooth.

Set them on a sheet of waxed paper on a baking sheet and return them to the refrigerator.

Roll the finished truffles in cocoa powder and refrigerate again until ready to serve.