In a large bowl, combine flour, baking powder and salt

In another bowl blend egg and beer together - then quickly stir into the flour mixture.

Heat oil (1/4 to 1/2 inch in a skillet) in a frying pan until extremely hot

Lightly dust the tilapia filets and dunk into the beer batter mix

Fry until golden crisp (about 3 min to a side) then drain on paper towels