I'm in NY, so we get our fair share of smaller gills. In general, for me to keep them, they need to be 7-8" and must be "fat" so they are easy to fillet.
For smaller fish, which are just as good to eat, just not easy to fillet, I scale them, cut off the heads and gut them, then remove the dorsal and anal fins (leave the tail on). To cook gills prepped this way, we go real simple. roll or shake in a mix of flour and salt & pepper, then pan-fry in butter. To me, this is the best tasting way to eat them, but you have the bones to deal with - and also will have a mess from scaling them (scales love to stick to human skin). The biggest reason I fillet everything nowadays is simply for speed. I can fillet three in the time it takes me to scale one.
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Fish on!!!
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