Preheat oven to 400F

Pour canned beef, tomatoes, cilantro and cumin into medium pan (DO NOT drain). Mash up beef so it appears shredded.

Simmer over medium heat until most of the liquid is evaporated. (approx. 20-25 min.)

Warm refried beans in a small dish.

Warm Flower Tortillas in microwave for one min. with package opened.

Build encheladas one at a time.

Spread one BIG teaspoon of refried beans on one edge of each tortilla; fill with one tablespoon of meat/tomatoe mixture and about a teaspoon full of cheese.

Wrap tward bean side so the beans seal it.

Place in 13" greased baking pan.

Sprikle remaining chease on top of tortillas.

Pour the can of enchelada sauce over everything.

Bake for about 20 min. until it gets nice and gooey and bubbly.

remove from oven and let cool for 2- 5 min.

Serve over lettus with remaining beans, sour cream and guacamole on the side.

You may also serve with spanish rice for those really big eaters.