<P> The clams are dipped in evaporated milk, and coated with a combination of regular, corn, and / or pastry flour . Then the coated clams are fried in canola oil or soybean oil, or lard . </P> <P> The usual variant in New England is made from whole soft - shell clams, known as "Whole - Bellies"; these include the clam's gastrointestinal tract and have a fuller flavor . Some restaurants remove the clam's chewy siphon called the neck . </P> <P> Outside New England, "clam strips", made of sliced parts of Atlantic surf clams, are more common . </P> <P> Fried clams are mentioned as early as 1840, and are listed on an 1865 menu from the Parker House hotel . How exactly they were prepared is unclear; the 1865 menu offers both "oysters--fried" and "oysters--fried in batter", but only "fried clams". </P>

What kind of clams are used for clam strips