Boil and mash as many Potatoes as desired, using about one-half pound of soaked and drained Codfish to a pound of potatoes. Have fish picked apart, and after soaking and drying mix thoroughly with potatoes, adding, for one-half pound of codfish, one tablespoonful butter, yolks of two eggs, one-half teaspoonful salt and a dash of pepper. Make into balls, dip in beaten egg and bread crumbs and fry in hot fat.