Bolinhos de bacalhau ([buˈlĩɲuʒ ðɨ βɐkɐˈʎaw], name in Northern Portugal and Brazil (literally "codfish cakes") or pastéis de bacalhau ([pɐʃˈtɛjʒ ðɨ βɐkɐˈʎaw], name in Central and Southern Portugal, particularly in the Lisbon area, and in PALOP (literally "codfish pastries") are typically made from a mixture of potatoes, bacalhau (codfish), eggs, parsley, and onion. They are also commonly referred to as "salt cod fritters" or "salt cod croquettes" The bolinhos or pastéis de bacalhau are shaped using two spoons, deep fried and served hot or cold before meals as an appetizer or as a meal itself (usually served with rice, salad and olives). Ideally, they should be slightly crunchy on the outside and soft and creamy on the inside.
It is called accras de morue in French Antilles.