Combine the sugar, cocoa powder, oats and digestive biscuits in a mixing bowl.
In a saucepan over a low heat melt the butter and milk until small bubbles form. Pour into the the oats mixture and mix well. Place in the fridge for 10 minutes.
Remove from the fridge and roll the mixture into 12 little balls and place on a plate; return to the fridge for 20 minutes.
Take out of the fridge and roll each little truffle in some cocoa powder or icing sugar or coconut to give it a nice finishing touch. Enjoy and share with your friends and family...or a complete stranger, but that might seem a little odd.