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Combine morsels and sweetened condensed milk in large, microwave-safe dish. Microwave on HIGH (100%) power for 1 minute; stir until smooth. Stir in almonds and almond extract. Freeze for about 20 minutes or until firm enough to handle.
Line a baking sheet with parchment paper. Scoop chocolate mixture by rounded teaspoon and drop onto prepared baking sheet. Refrigerate for 20 minutes. Roll into balls.
Place cocoa in a bowl. Roll truffles in cocoa to coat. Store in airtight container in refrigerator.