Melt the butter over medium heat in a sauce pan.
Stir in the flour and whisk constantly for one minute.
Add the milk, heavy cream, salt, parmesan cheese, and the cream cheese and stir for 1 - 2 minutes until the cream cheese is mostly melted.
Add the frozen corn and continue to cook, stirring often, for around 15 minutes, or until the corn is plump and the sauce is thick and creamy.
