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Pour coconut milk, salt and sugar in to saucepan.
On a medium to high heat stir until it comes to the boil. Takes about 5 mins. It will be very bubbly at this point, keep whisking.
After it comes to the boil, turn heat down to low medium and let it simmer for about 40 mins. Or until you can see it has reduced to half the original size. KEEP WHISKING every 1 min or so to keep it from over bubbling ad leaking over saucepan.
It should be thicker, turn heat down and let the caramel set. It will thicken a bit more. Serve immediately or when completely cooled down store in air tight jar and keep in fridge.