• 3 cups diced raw potatoes
• 1/4 cup chopped onion
• 1 chicken bouillon cube
• 2 tablespoons chopped celery
• 1 teaspoon salt
• 2 cups boiling water

Add all ingredients to the water.  Simmer for 15 minutes.  Do not drain.

Make the white sauce:

White Sauce

• 4 tablespoons butter
• 4 tablespoons flour
• 1/4 teaspoon salt
• 2 cups heated milk

Melt the butter in a small heavy pot.  Stir in the flour.  Cook, stirring for 2 minutes without browning.

Whisk in the salt and milk.  Cook until thickened.

Stir into the potato mixture, blending well.

Finish with:

• 4 strips bacon, cooked crisp and crumbled
• 1/4 cup shredded Parmigiano-Regianno cheese
• Garnish with chopped parsley or green onions, if desired.