James and Fralinger s Salt Water Taffy is a manufacturer of boardwalk candy and features its salt water taffy product. Besides salt water taffy, the company also manufactures other sweets and gift items, such as macaroons, fudge, mints, candy tins, chocolates, old-time specialties, gift baskets, gift towers, combination gift boxes, nuts, sugar-free candy, filled centers, peanut butter chews and toffee. James and Fralinger s Salt Water Taffy is available in 20 different flavors and is packaged in five assortment themes. The company, which is a small family business, has nearly 10 retail stores throughout New Jersey and Delaware. James and Fralinger s Salt Water Taffy is headquartered in Atlantic City, N.J.