In sauté pan cook diced bacon until brown. Add shallots. Cook on high heat 3 minutes. Scrape pan gently with wooden spoon. Add lemon juice, zest and horseradish. Scrape pan. Add cream. Reduce until sauce coats back of spoon.
Sear 4 to 5 Scallops per person.
Serve with your favorite mashed potato recipe, with 1 cup chopped scallions added.