The purified, shredded codfish, to be bought by the box from any grocer, is best for these. Soak it for two or three hours, then boil for fifteen minutes in water that has had a tablespoon-ful of vinegar stirred into it, and spread upon a sieve to get cold.

Allow to each cupful of fish half as much mashed potato whipped to a soft cream. Mix them together well, make very hot over the fire and beat in a frothed egg for every cupful of fish. Season with pepper. Let the mixture get quite cold, make into balls, roll in flour, and set in a cold place to stiffen. If you wish them for breakfast you will do well to make them the night before.

Roll again in flour and fry in deep fat to a yellow-brown.