In large nonstick skillet, brown ground beef over medium heat 10 to 12 minutes or until no longer pink, stirring occasionally. Pour off drippings. Season beef with chili powder, cumin, salt and pepper. Stir in spinach and salsa, heat through. Remove from heat stir in cheese. Spoon 1/2 cup beef mixture in center of each tortilla. Fold bottom edge up over filling; fold sides to center, overlapping edges. Makes 8 burritos. 1996 National Cattleman's Beef Association and Beef Board.