Salt cod, the best-known dried fish, is simply cod that has been preserved by salting and drying. It is sold as fillets, either with or without skin. The fillets should appear white with a slight silvery sheen. Salt cod often has a rather intense odor, but with proper preparation it can be transformed into a very delicate dish.
Salt cod must first be soaked in several changes of cold water to soften and desalinate it. The soaking period can range from 24 to 48 hours; 36 hours is usually sufficient for skinless cod. Cod with skin may take up to 48 hours of soaking before the skin can easily be peeled off. The cod should be refrigerated during the soaking process, as once the salt has been expelled, it returns to a perishable state.