Heat oven to 375°F.
In saucepan, melt butter; blend in flour, salt and pepper. Cook over low heat, stirring constantly, 3 to 4 minutes. Add onion, parsley and milk. Stir until smooth; cook until thickened.
In casserole, alternate layers of potato and SPAM® Classic. Pour white sauce over top; sprinkle with breadcrumbs. Bake 30 minutes.
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