Simmer the cod fillets for about 10 minutes in a pan with milk and bay leaf. Cool and then discard skin and bones and flake the fillets.
Peel and chop the potatoes and cook in salted water until soft. Drain and mash..
Brown the bacon in a little oil. Mix with the cod and potatoes adding salt and pepper to taste.
Form the mixture into small slightly compacted patties and lightly coat in flour.
HeatI olive oil and a little butter in a pan over medium heat. Add the cod patties and cook, turning once to lightly brown.