Mix beets and eggs. In separate bowl. combine cocoa, vanilla and oil. Mix well. Add the sifted flour, sugar, salt and baking soda. Add to beet mixture. Mix well in larger bowl. Divide batter between two 9x13 pans, greased and floured. Bake at 350 for 35 to 40 minutes. Cool, frost in pans or cool 10 minutes after removal from pans. FROSTING: Combine all ingredients, except milk, in a large bowl. Beat until spreadable. Add milk, a little at a time, to give spreading consistency. Recipe By : File ftp://ftp.idiscover.co.uk/pub/food/mealmaster/recipes/mmdja006.zip