In a skillet, cook beef over medium heat. Drain. Stir in taco seasoning and water. Bring to a boil. Reduce heat; simmer, uncoverd for 5 minutes. Stir in rice. Cook and stir until liquid is evaporated. Spread about 2 T of refried beans, 1/4 C beef mixture and 1 T cheese down the center of each torilla; roll up. Place seam side down in two greased 13x9 baking dishes.

Combine salsa and soup; pour down the center of enchiladas. Sprinkle with remaining cheese. Bake one casserole, uncovered at 350 for 20-25 minutes or until heated through and cheese is melted. Cover and freeze remaining casserole for up to 3 months.

To use frozen casserole: Thaw in the refrigerator overnight. Cover and bake at 350 for 30 minutes. Uncover; bake 5-10 minutes longer or until heate through and cheese is melted.