Cod liver oil is extracted from the livers of cod fish. The fish livers are separated, washed, minced, and steamed to extract the oil. The steaming process destroys the lipase enzyme. The oil is then cooled, centrifuged, and separated. Cod liver oil is a pale yellow, slightly fishy-smelling liquid that is a rich source of vitamins A and D. It contains fatty acid esters and is used as a nutritional supplement and to treat conditions like rickets and tuberculosis.