Wash fresh or thawed scallops quickly in slightly water and drain. Cut scallops in 1/2 or 1/4 depending on size. Place in a bowl, pour 1 quart of boiling water on them. Add vinegar and tarragon and stir. Let stand 5 minutes. Drain well. Roll the scallops in bread crumbs,mixed with salt and cayenne pepper. Dip in beaten eggs and again in crumbs. Place close together in a greased shallow baking pan; over the top,scatter the bacon strips cut in 1" pieces. Bake in a 425F oven for 15 minutes or until the crumbs are brown.