Traditionally, salt cod was produced by cleaning and beheading fresh cod, often adding salt as a desiccant, then laying the fish out on rocks to dry. Due to overfishing, the ingredient is no longer made exclusively from cod, and may be made with other whitefish, such as pollock, ling, and haddock. It's sold whole or in portions, either with bones or deboned, and must be rehydrated before use. This is achieved by soaking in cold water for 12 to 36 hours, then boiling in water or milk until flaky. Are you a fan of dishes with salt cod?
Source: Flickr User snowpea&bokchoi