Cod liver oil is extracted from the livers of cod fish. It is mainly sourced from Scotland, Norway, Germany, Iceland, and Denmark. To produce cod liver oil, the cod liver is cleaned, minced, and heated to 80°C to destroy the lipase enzyme. The oil is then extracted and stored in barrels cooled to -2 to -5°C to precipitate palmitin, which is removed by filtration. Cod liver oil is a pale yellow, fishy-smelling oil that contains vitamins A and D. It is used to treat conditions like rickets and tuberculosis due to its nutritional and vitamin content.