Stir sauce mix, tomato sauce and water in medium sauce pan. Bring to a boil, reduce heat and simmer for 5 min.

Brown meat in skillet, drain fat, stir in 1/2 cup of the sauce mix.

Dip tortillas in sauce to coat, spoon in 1/4 cup of meat into each tortilla. Roll tortillas tightly and place seam-side face down in greased pan. Pour remaining sauce and cheese on top.

Bake at 350°F for 15 min or until sauce is bubbly.