Mix flour, salt and pepper together and place in plastic bag or paper sack. Dip halibut strips in flour mixture and then beaten egg, and then flour again. Fry in hot oil two to three minutes on each side until lightly brownwd. Drain on paper towel.
In each taco shell, place 2 to 3 tablespoons refried beans, 2 strips fried halibut, shredded lettuce and tomatoes. Serve two per person, accompanied by your favorite salsa and sourcream.