Melt butter in a saucepan; add flour and salt, stirring to blend and cook in a skillet

Slowly add whipping cream, stirring constantly until thickened.

Add sugar and corn, stir and heat.

For Au Gratin, place corn in a 9 or 10 inch shallow casserole dish; sprinkle with ¼ cup freshly grated Parmesan cheese and brown under broiler.