To prepare an emulsion of cod liver oil, triturate together in a mortar 2 oz. of gum arabic and 3oz. of water, then add 8oz. of cod liver oil; slowly beat the whole together until a smooth cream is formed. Now dissolve 128 gr. of hypophosphite of lime and 96gr. of hypophosphite of soda in 3 oz. of water, and beat this up with the other ingredients. To disguise the flavour of the oil, add l oz. of sugar syrup (1 part sugar to 1 part water) or glycerine, and a few drops of essence of almonds; mix these with the other ingredients as before.