In frying pan, heat oil. Quickly fry tortillas in hot oil. Pat dry with paper towels.
In same frying pan, fry eggs in butter over medium heat. Remove eggs from pan. Add SPAM®; fry until golden brown on both sides.
Place 4 slices fried SPAM® on each tortilla; top with fried egg. Sprinkle with 1/3 cup cheese. Cover with salsa.
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