PREPARATION: Put dried porcini mushrooms in a small bowl with 1/2 cup hot water. Let stand until softened, about 20 minutes. Remove mushrooms and strain liquid through a fine sieve.

Return mushrooms and liquid to the bowl; discard the sediment. Peel and coarsely shred the potatoes and carrots. Peel and coarsely chop the onion. Peel and mince the shallot.

Thinly slice the fresh mushrooms. Mince the bacon.

COOKING: Heat 5 tablespoons of the oil in a 6-quart soup kettle. Add the bacon and onions and saute over medium heat until the onions soften and the bacon is translucent, about 2 minutes.

Bring broth to a boil in a large saucepan. Add the boiling broth to the soup kettle along with the potatoes, carrots, porcini mushrooms, and reserved mushroom liquid. Return to a boil and simmer until vegetables are tender, about 10 minutes.

Heat remaining oil in a large skillet. Add the fresh mushrooms and salt and saute over medium until mushroom liquid has evaporated, about 10 minutes.

Add mushrooms to the soup kettle and simmer for 30 minutes. Adjust seasoning if necessary.

SERVING: Ladle soup into warm bowls. Sprinkle with parsley and ground black pepper. Serve immediately.