I did a little searching and found a recipie from this site: www.oldgreypoet.com
Spam fritters, old grey poet style
Ingredients: For two hearty servings you'll need a 6oz tin of Spam, 2oz of plain flour, one small egg, a pinch each of salt and pepper, and 2 fl oz of non-fizzy beer. You can use milk or milk and water instead of the beer but I promise you that beer is best and a good dark London ale is best of all.
Make the batter first by mixing the flour, egg, salt, pepper and beer together in a bowl. It should be quite thick if it's to stick to the Spam successfully and here it helps if the Spam and the batter are at room temperature rather than chilled from the store.
Slice the Spam into four slices, quite thick, and dip them into the batter, drain them on a wire rack for long enough to let the batter set a little, then dip them once more, just before frying.
I always shallow fry fritters of any kind. Somehow deep frying just doesn't work, doesn't make the crust all crunchy and tasty. It's easy enough. Heat a little cooking oil in the frying pan until it's good and hot, slide the fritters in gently and cook them for about two or three minutes each side until golden brown. If you fancy recovering some of the way things tasted when we were young then use pork dripping instead of cooking oil—just don't do it too often, and don't tell your cardiac specialist.
Drain on crumpled-up kitchen paper and serve with mashed potatoes and the comfort vegetable of your choice—I reckon tinned baked beans in tomato sauce are best for this kind of dish.
A lot of these good old home favourites are coming back in style, appearing in gourmet restaurants and such at ridiculous prices. Talk about money for old ham. On those occasions when I get all creative in the middle of cooking fritters I serve them with Colcannon mash garnished with spring onion, thinly sliced lengthwise, and my infamous cheat's version of Boston Baked Beans dusted lightly with fresh ground black pepper. I saw this advertised on the menu in a posh London eating place not long ago at fourteen pounds a portion; I reckon the total cost per person is about fifty pence at ordinary retail prices.
How do you cheat at Boston Baked Beans? Oh, go, on then: Take a tin of ordinary baked beans in tomato sauce and heat gently on the hob just short of bubbling. Spoon in a good dollop of black molasses and a couple of squirts of Worcestershire sauce, stir gently and transfer to a small covered casserole. Bake in a moderate oven for about 20-25 minutes, being careful not to let the mix get too thick by evaporation. Remove the casserole lid, sprinkle very lightly with soft, dark Muscovado sugar and grill under a gentle heat until the sugar caramelizes. Don't leave too long before you serve it, and don't dish up too large a helping—it's very filling. Any left-over will re-heat perfectly in a steamer, and makes a delicious light lunch served on fresh, buttered toast. Float a poached egg on it if you're really hungry.