Lutefisk is made by soaking stokkfisk (dried cod) in lye, then steaming, simmering or baking to prepare. Bacalhau or bacalao or klippfisk is salted, dried cod. You can make lutefisk out of that too if you want, like they do in the part of Norway where I live. It's the softening in lye that makes it lutefisk (literally "lye fish"). Lutefisk is good - once a year, at Christmas , with lots of Christmas beer and akevitt to wash it down.

Skål!
Bassen