1. Heat a large pan over low heat for 30 seconds. Then add the bacon and onion and cook for 5 minutes, stirring all the time. Add the butter, stir untill melted, then sprinkle in the flour and stir to mix.
2. Remove the pan from the heat and gradually stir in the hot milk. Return the pan to low heat and stir until the mixture thickens and bubbles.
3. Add the potatoes and cook for 10 - 15 minutes, or until tender. Add the cream and corn and bring back to a simmer.
4. Drain the claims into a sieve. Add the clams to the soup and heat through gently. Do not allow the soup to boil as this will toughen the clams. Check the seasoning begore serving.