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Fried Fish Tacos

    1 qt vegetable oil
    12 to 16 corn tortillas
    1 cup all-purpose flour
    2 teaspoons salt
    1 cup beer (not dark)
    1 lb. cod fillet, cut into 3- by 1-inch strips
    Accompaniments: shredded lettuce, sour cream, avocado slices,
      chopped or sliced radish, red or green salsa, and lime wedges

  Preheat oven to 350F. Heat 1 inch oil in a 10-inch heavy pot (2 to
 3 inches deep) over moderate heat until a deep-fat thermometer
 registers 360F. Meanwhile, separate tortillas and make 2 stacks of
 6 to 8. Wrap each stack in foil and heat in oven 12 to 15 minutes.

  While tortillas warm, stir together flour and salt in a large bowl,
 then stir in beer (batter will be thick). Gently stir fish into
 batter to coat. Lift each piece of fish out of batter, wiping any
 excess off on side of bowl, and fry fish in batches, turning once
 or twice, until golden, 4 to 5 minutes. Drain on paper towels.

  Increase oil temperature to 375F and refry fish in batches, turning
 once or twice, until golden brown and crisp, about 1 minute. Drain
 on paper towels. Assemble tacos with warm tortillas, fish, and
 accompaniments.