1  can  SPAM luncheon meat
 2       Eggs
 1  cup  Milk [plus more for gravy]
 1  tsp  Garlic Powder
         Black and Red Pepper to taste
         Worcestershire Sauce to taste
 3  cup  Flour [plus 4 tbl more for gravy]
         Vegetable Oil
 2-3 cup Milk [for gravy]
 

Open the can and dry the spam on a paper towel.  Cut into equal slices about 1/4 inch thick.  Set aside.

In a shallow dish, mix eggs, 1 cup milk, garlic powder, black and red pepper to taste, and enough Worcestershire sauce to "turn the whole thing a little browner than the yellow pages.  In a recloseable bag, place about 3 cups of flour.  In the meantime, put 1 inch of vegetable oil in a cast-iron skillet and turn the heat on.

Dip the spam steak in the liquid batter, then shack it in the bag with the flour.  Repeat the whole process one more time.  Remember, the goal is to mask the spam with crunchy batter and gravy.  When the oil is beginning to smoke, drop the the battered spam into it.  When the first side is brown, flip 'em.  When the second side is done, remove from grease and place on a paper towel to drain.
 

White Gravy:

To make white gravy, pour out the remaining grease, leaving about 4 tablespoons.  While the skillet is still hot, stir in 4 tablespoon of the flour.  When it is mixed with the grease well, pour in enough milk to smooth out the mixture.  Add a little more milk than you think you need so that you can let it cook down some.  When it's to the thickness you like, serve up the Spam with a liberal dose of the white gravy on top.
 

                                                                      
San Antonio Express-News

Spamarama - The Cookbook