Slice the Spam luncheon meat into half an inch thick. Then fry in hot oil until golden brown.
Remove from pan and put in a paper towel lined plate and set aside.
Drain the sliced mushroom and put in a strainer and let it dry for a few minutes. Heat oil in a pan and fry the mushrooms until slightly brown. Set aside.
In an empty pan, turn on heat and melt the butter. Add in garlic and saute until fragrant.
Add the flour and stir until slightly brown. Then put the beef cube and crush and stir until dissolved.
Pour a cup of water and stir. Then bring to a boil and simmer for a few minutes while stirring. Stir until the sauce is smooth in consistency.
Add in the mushrooms and stir for a few seconds then turn off heat. Arrange the spam on a plate and pour the sauce over the Spam and serve hot.