- Place the spinach in a saucepan with only the water you washed it in still clinging to the leaves.
- (If you washed the spinach the night before place the spinach in the saucepan and sprinkle a little water over the leaves.) Cook stirring until just wilted about 2 minutes.
- Remove from the saucepan and drain well.
- Place the brown rice corn and salsa in the saucepan.
- Cook stirring until heated through.
- Stir in the spinach.
- Spoon a line of the mixture down the center of each tortilla (warmed, if you like) and roll up.