BUY THE veal kidneys with a coating ot fat lelt on them. Split each kidney in two, and sprinkle them with salt and pepper. In a heavy saucepan or skillet, over moderate heat, cook them in the butter for 15 minutes, stirring occasionally. Remove the kidneys from the pan, and cut away the fat. Then cut them into fairly thick slices so that they will not become tough when they are cooked again in the sauce.

While you are making the sauce that follows, you may if you wish, fry the bread, cut into strips or triangles, in the butter in which the kidneys have just been cooked.

In another saucepan, over low heat, cook the minced shallots in butter until they are soft, but do not let them brown. Then turn up the heat, and add the sliced kidneys. Immediately stir in the red wine, cream, MEAT JELLY, or substitute, and the tomato purée, and season with a pinch of sugar and a little salt and pepper. Simmer until the sauce becomes moderately thick, and at the last stir in the chopped tarragon.