Preheat the oven to 220°C.
Finely chop the shallot and brown it in a pan with a knob of butter. Salt pepper.
In the shells (or ceramic casserole dishes), place the scallops. Spread the shallots on top.
Add the cream, wine (or champagne) and a few drops of lemon.
Sprinkle a little Parmesan breadcrumbs over the shells.
Bake for 15-20 minutes until golden brown to your liking.