In a large non-stick skillet, brown ground beef over medium heat for 8 to 10 minutes or until no longer pink, stirring occasionally.
Remove from heat and pour off drippings; blot well with paper towels.
While still hot, add the oatmeal; blend well and cover for few minutes. Add drained beans blend well; season mixture with chili powder, cumin, salt and pepper.
Stir in spinach and salsa and heat through. Remove from heat; stir in cheese and cilantro.
To serve, spoon beef/bean mixture down the center of each tortilla then fold the bottom edges up over the filling; fold sides to the center, overlapping the edges.