BROWN ground beef in frying pan; drain.
STIR into meat, 1 cup (250 mL) salsa and 1 cup (250 mL) cheese.
SPREAD 1 cup (250 mL) salsa in bottom of lightly greased 9 x 13 inch (3.5 L) baking dish.
PLACE 1/4 cup (50 mL) meat mixture in centre of each tortilla; roll up.
PLACE tortillas, seam-side down, in dish. Top with remaining salsa and cheese.
BAKE at 350°F (180°C) for 20-25 minutes or until hot.