In a medium saucepan, combine the corn syrup, butter and salt. Cook over low heat until melted, stirring constantly.
Add marshmallows and stir until completely melted.
Pour over popcorn, stirring to coat evenly.
Shape into balls while still warm. Cool completely before covering with chocolate.
Melt chocolate chips in the microwave or over a double boiler. Dip each ball in melted chocolate, allowing excess to drip off. Place on wax paper to cool.