In a medium bowl mix together the flour, cornmeal, cracker crumbs, salt, pepper and garlic powder.

RInse the “oysters” well in colander and place on a paper towel. Pat to dry.

Cut the “oysters” into small bite-sized pieces.

In a deep fryer or Dutch oven, add at least 3 inches of oil and pre-heat to 350 degrees F.

Toss the “oysters” in flour mixture to coat well. Drop each “oyster” into the grease and fry until golden brown, stirring occasionally (about 4 minutes).

Let drain on paper towel or wire rack. Serve warm with dipping sauce.

In a small bowl, combine the mayonnaise, ketchup and horseradish. Serve with calf fries.