Koromo ( batter )
      1    Egg beaten

      1 c  "cold" water

      2 tb Dry white wine

      1 c  Flour

           Tentsuyu(dipping sauce)
      1 tb Dashi no moto( fish stock)

      1 c  Water

      2 tb Mirin( sweet rice wine )

           Or 1 tbs sugar
      2 tb Sake ( or dry white wine )

    1/4 c  Soy sauce

           Ginger root to taste
           Vegetables & fish: EX:
           Carrots, onions, mushrooms
           Peppers, zucchini, snow pea,
           Squash, eggplant etc. etc.
           "okra "
           Shrimps, crab, scallops,
           Squid, cod. etc. etc.
  Before you begin here a few essential tips to  remember: youUll need
  a deep thick wall pan ( wok o.k.  ), filled with 1 inch of peanut oil
  preferred ( Never  lard or shortening ),slice vegetables thin enough
  for  even cooking, fry in small batches and never crowd,  and have
  the temperature of the oil from 340 for  vegetables or 360 degrees for
  fish. Cold water in  batter is a must to keep the flour from being
  sticky .Do a trial try of frying so youUll know how long  vegetables or
  fish need to cook. Author did not mention  poultry but I surmise it
  would be cooked as the fish is. Vegetables and fish were the initial
  things cooked  this way in the history of tempura due to their trade
  with the Portuguese and Dutch merchants.  Make the batter: Beat egg
  with water. Mix in flour and  whisk quickly. Set aside. Make the tempura
  dip: Boil  the dashi no moto ( this is a dried soup stock from  fish or
  poultry usually contained in tea bag type of  packing )in the water for 2
  or 3 minutes. Turn off the  heat and add all the remaining ingredients.
  Prepare  the vegetables or fish but cutting into rings, strips,  cubes etc.
  For fish, dredge in flour before dipping in  batter. Vegetables are just
  dipped into the batter.  Let excess batter drip off with either fish or
  vegetables.( meanwhile you will have had the oil  preheated in the pan
  to the right temperature for  either fish or vegetables Drop into oil by
  hand or use  a tbs for vegetable cubes. Take the vegetables or fish  out of
  the oil when slightly browned. Serve the  tempura with the Tentsuyu dip
  along with rice.Place  rice in a bowl, top with tempura and a few tbs. of
  the  tentsuyu dip. Or serve tempura over Japanese noodles (  soba ).
  Note all Japanese ingredients may be found  readily in most supermarkets
  or gourmet grocers today.  Also, there are other variations in frying
  tempura;
  this is one basic historic method. Prior to using  peanut oil, sesame seed
  oil was used mainly when  tempura first became popular in Japan,
  over 400 years  ago.