Soak the salt cod in cold water for 24 hours, changing the water at least 2 or 3 times. Remove the skin and bones. IF you use fresh fish this step is not necessary.
Mix the flour, milk and egg to a smooth paste, add the pieces of fish and season to taste.
Heat the oil tp 160°C and fry the coated fish a few pieces at a time until golden (about 4-5 minutes).
Drain and serve.
NOTA: Cooked and peeled shrimp may be used instead of the cod in this recipe. In Martinique these tidbits are served as an appetizer or added to sandwiches.