Minnesota Fishing Reports : Minnesota Fishing Tournaments : Minnesota Fishing Leagues

This is the recipe I use for smelt, of course deep fry them until golden brown and done.  Then wash em down with your favorite drink. 

Here's another I found:

Smelt with Beer Batter

2 lbs dressed smelt
3 eggs
1/2 can cold beer
1 tsp. salt
1/2 cup flour
1/2 cup cornmeal
1 tsp. salt
1 dash Basil
1 dash Oregano
2 dashes Garlic Powder

Beat eggs until fluffy. Add beer and 1 tsp salt.
In separate bowl, combine flour, cornmeal, seasonings and remaining salt.
Dip fillets first into liquid batter then into dry mixture,
and back into liquid batter.
Fry in butter until light brown and fish flakes with a fork.
Serves 4.

I will test this one out later..