FENOUIL CONFIT
Trim any discolored outer leaves. Cut the bulb in half from tip to root, then slice each half into 1/4 inch cross sections. Place the fennel in a skillet on the stove, more or less in one layer.

Add the sugar and water, bring to a boil over moderate heat and simmer gently until the fennel is cooked and tender. Add the chopped tarragon.

At this point you should have a liquid with a shiny consistency.

SAUCE AU BEURRE DE TOMATE
Split tomatoes and chop very finely in a blender. Drain through a fine cheese cloth. Put back over medium heat and reduce by two-thirds. Set aside.

Bring the tomato reduction to a boil. Whisking constantly; add the cold butter, a little piece at a time. Season.

PÉTONCLES
Heat a heavy bottom skillet over high heat. Pour oil and turn down to medium heat. Add the butter and sear the scallops until golden brown. Do not over cook. The center should be a little transparent.

FINISHING
Arrange on plate with the fenouil confit, tomate sauce, and finishing items as shown in the picture.
Serve immediately.