Heat oven to 450ºF. Lightly grease 1 1/2-quart baking dish.
Separate cauliflower into small florets. In small amount of boiling salted water, cook cauliflower until tender; drain.
In medium saucepan, melt butter; whisk in flour, salt and pepper until smooth. Whisk in milk. Cook over medium heat, stirring, until mixture thickens and boils. Stir in SPAM® Classic.
Place cauliflower in baking dish. Add SPAM® mixture; stir to mix well. Sprinkle with cheese. Bake 8 to 10 minutes or until lightly browned.