In a 10 inch non-stick skillet, cook beef until well browned, stirring to break up meat. Pour off any accumulated fats.
Stir in soup, salsa, water and tortillas. Over medium-high heat, bring to a boil. Reduce heat to low and cook for 5 minutes. Stir to prevent sticking. Sprinkle with cheese and serve immediately. Makes 4 servings. Enjoy!