Ingredients:

  Amount  Measure       Ingredient -- Preparation Method
--------  ------------  --------------------------------
   3                    bacon slice -- cut in 1" piece
   1      pound         bluefish fillets -- 1" pieces
   1      cup           celery -- chopped
     1/2  tablespoon    parsley -- fresh, chopped
     1/4  teaspoon      pepper -- black
     1/2  teaspoon      basil -- dried
   3      tablespoons   butter
  13      ounces        evaporated milk
   2                    onion -- med, chopped
   2                    potato -- large, peeled/cubed
   3      cups          -- water
   1 1/2  teaspoons     salt
     3/4  teaspoon      tarragon -- dried
     1/2  teaspoon      rosemary -- dried, crushed
   3      tablespoons   flour

Preparation:

Partially cook bacon in a large Dutch oven over medium heat until slightly browned; add onion, and cook until onion is tender and bacon is crisp. Add bluefish and cook, stirring occasionally, 4 to 5 minutes or until fish begins to brown. Add all except butter, flour, and evaporated milk, and simmer 20 minutes or until potatoes are tender. Melt 3 tablespoons butter in a heavy saucepan over low heat; add flour, stirring until smooth. Cook 1 minute, stirring constantly. Gradually add milk; cook over medium heat, stirring constantly, until thickened and bubbly. Stir white sauce into fish mixture; simmer, stirring occasionally, for 20 minutes or until thickened.