In large skillet, brown ground beef over medium heat 8 to 10 minutes or until no longer pink, stirring occasionally. Pour off drippings.
Season beef with chili powder, cumin, 1/2 tsp. salt and 1/4 tsp. pepper. Stir in spinach and salsa; heat through. Remove from heat; stir in cheese.
To serve, spoon approximately 1/2 cup beef mixture in center of each tortilla. Fold bottom edge up over filling; fold sides to center, overlapping edges.