Take a fresh fish, salt it for a few hours, and dry it lightly in the sun for a day. And you get a salted fresh fish.
Salting it starts a chemical reaction in the flesh which enhances its flavour. Drying it in the sun reduces the water content in the flesh and concentrates the flavour. Since it is only salted for a few hours, and dried only for a day, it is not completely dry and not as salty as regular salted fish.
You can steam it. Or, even better, lightly fry it until it is slightly brown. This removes any remaining fishiness and enhances the flavour even further. Absolutely delicious.
The only drawback is it is difficult to find.
I have also tried Salted Fresh Flat Head Grey Mullet (鹹鮮烏頭).
It is a bit dry and the texture a bit coarse. It is just not as good. Maybe they did not make it properly.