Shred the Spam meat roughly with a cheese grater.

Spray a large skillet with cooking spray and heat the pan over medium heat. Add the shredded lunch meat, cook until it begins to brown, about 5 mins, add the water and Taco seasoning. Cook the mixture another 5-7 minutes. Reduce the heat to low to keep warm.

Either warm the flour tortillas in a skillet over a low flame for 30 seconds, or in the microwave for 30 seconds. Fill the tortillas with a teaspoon or tablespoon of the Spam mixture, and other ingredients you like in your tacos!