4 oz Chipped beef
1/4 c Butter
1/4 c Flour
3 c Milk
Salt Pepper
In bowl, soak chipped beef in hot water until softened, then drain. Melt butter in saucepan, add flour and stir until blended. Whisk in milk and stir over medium heat until thickened, about 2 minutes. Add chipped beef and season to taste with salt and pepper.