These data show that the flesh of cod fish is perhaps the most exclusively nitrogenous of any of the more abundant food fish. The quantity of fat contained therein is less than ¹⁄₄₀ of the total weight. The flesh of the fresh cod is more largely composed of water than that of the ordinary fish, containing approximately 83 percent of that substance. The flesh of the cod itself is an unbalanced ration, and needs to be eaten with butter and potatoes in order to make a complete ration. The hake, which is sometimes substituted for the cod without the knowledge of the purchaser, has very much the same chemical constituents, containing-- FRESH. DRY. Water, 83.11 percent Protein, 15.24 „ 91.00 percent Fat, .67 „ 3.97 „ Ash, .96 „ 5.77 „ It is seen that there is very little difference in the chemical composition of these two fishes. This, however, does not justify the substitution of the hake for the cod, inasmuch as the hake is inferior in palatability to the cod. =Salted and Dried Cod.=--In the United States the cod is particularly devoted to the use of curing and salting, and in this cured state is even more highly valued, especially for the making of codfish balls, than it is in its fresh state. The old-fashioned method of salting and smoking produced a flesh of very high flavor, yielding under proper treatment in the kitchen a most delicious base for the fish ball. Under the modern system of quick curing, the salting and smoking have largely disappeared and the fish are cured in brine, and with the help of borax a product is produced which is less palatable than the old-fashioned cured fish. _Composition of dry Salted and Dried Cod._-- Protein, 45.65 percent Fat, .53 „ Salt, 53.82 „ These data show that more than half of the weight in the water-free state is composed of salt. The codfish is also put up as boned fish in which nothing but the flesh is found, as desiccated cod, as shredded codfish and in various other forms. _Average Composition of Codfish Balls._-- Water, 65.43 percent Solids, 34.57 „ Nitrogen, 1.05 „ Phosphoric acid, .25 „ Sulfur, .10 „ Fat, 7.84 „ Ash, 4.05 „ Protein, 6.58 „ The difference between the composition of the fish balls and the average composition of fish is clearly brought out by the data recorded. In the average composition of fish the sum of the fat, ash, and protein is greater than the solids obtained by difference by 0.36 percent. In the codfish balls the sum of the ingredients mentioned is less than the solids by difference by 16.10 per cent. This is due to the added potato, salt, etc. _Average Composition of Shredded Codfish._-- Water, 46.52 percent Ash (chiefly salt), 22.81 „ Fat, .33 „ Protein, 30.85 „