If you like fish, this easy dish is sure to become one of your favorites In fact, in northern spain, it is so well-liked that it is popular during the christmas season. The salty flavor of the cod combines well with the sweeter flavor of tomato sauce, garlic, and roasted red pepper. Serve with home-fried potatoes and you and your family will surely be cleaning your plates. Salt cod is codfish that has been preserved by salting and then drying. It needs to be rehydrated before using, so be sure to allow 24 to 48 hours to soak the cod in advance of cooking. This is necessary to leach out the salt. Change the water 2 to 3 times in a 24-hour period. If bacalao is not soaked, it will be so salty that it will not be edible