You take lunch meat (I use Carl Buddig) Beef or Corned beef (if you can find it) I have used the ham if I can not find the beef in the local grocery store. It is normally about 78 cents a package probably cheaper at walmart or savalot. I have to use 6 for my family but they like it left over the next day. You dice it up and fry it in butter. Remove meat and set aside make a rue by adding flour then add milk and add worschestershire sauce ( I add about 3 TBS.) Add the meat back before the gravy thickens. Serve over toast or rice or noodles. We serve it over toast with veggies on the side. My mom use to make this when we were growing up and it called for the dried beef in the glass jar and we never had enough money to get that so she used the Carl Buddig. Some grocery stores have a generic brand and I have used it also and it is just about the same. My husband wants to try this with Spam so if any one is brave enough let me know if it is ok that way. I do not eat Spam but that is just me.