Spam was very popular in the hungry years following WWII. It was cheap, there was no waste, and you didn't worry too much about what went into it. And if you dip it in batter and fry it, you get something that is actually pretty delicious.
Make the Batter
Mix the flour and salt together in a bowl, then stir in the egg. Add just enough beer to loosen the mixture into a batter the consistency of very thick paint. Let it rest in the fridge for about half an hour (I'm not sure this is actually an essential step, but most batter recipes tell you to do it).
Make the Fritters
The hardest part of making Spam fritters is getting the Spam out of the tin. Once you've achieved that, cut it into 6 slices and coat each one in flour - this will help the batter stick.
Assemble and Cook the Spam Fritters
You can deep-fry the fritters, or shallow-fry them in 2cm (just under an inch) of hot oil. Dip each slice of Spam into the batter and make sure it is coated all over. Then carefully lower it into the oil. Cook for 3-4 minutes each side, until golden brown. Remove and drain the fritters.
Serve the Spam Fritters
Fritters would normally be served with mashed potato or chips, and garden peas or mushy peas. With maybe a dollop of brown sauce or tomato ketchup.