Fillet the two breasts of each grouse and put to one side.
Sauté 1 onion, 1 carrot, 1 stick of celery (chopped fine) and a bay leaf. When tinted at the edges add the carcasses and enough water to cover the birds. Homemade chicken stock would be preferable but a good chicken stock cube will do equally well.
Bring to the boil and simmer for about an hour, then sieve and return the liquid to the pan and boil rapidly until reduced by half. Put aside.
Wrap 2 rashers of streaky bacon around each fillet and sear in butter until brown both sides.Take 6 to 8 shallots. Slice, and then brown in some butter in a deepish frying pan. When cooked add some stock, and carry on cooking until reduced slightly. Add the grouse breasts and keep turning in the liquid for approximately 4 minutes.
When cooked, take the breasts out and keep warm.
Add horseradish cream to your taste, and more stock as needed. Boil to slightly thicken it, pour over the grouse breasts and serve with the rices.