In skillet cook ground beef and onion till meat is browned and onion is tender.
Drain off fat.
Stir in ham, taco sauce, dry taco seasoning mix, 1 cup water, and 1/4 teaspoon salt.
Top with frozen spinach.
Cover and cook till spinach is thawed, break-ing up spinach with a fork.
Cover and simmer for 5 minutes more.
In small skillet heat a little oil.
Dip tortillas, one at a time, into hot oil for 5 to 10 seconds or just till limp.
Drain on paper toweling.
Spoon about 1/3 cup of the meat mixture down center of each tortilla; roll up.
Place tortillas, seam side down, in greased 13x9x2-inch baking dish.
Cover and bake in 350° oven for 30 to 35 minutes or till heated through.
Uncover; spread sour cream over tortillas.
Sprinkle with cheese.
Bake for 5 to 10 minutes more.