In a large skillet cook beef, drain.
Stir in taco seasoning and water. Bring to a boil. Reduce heat, simmer, uncovered, for 5 minutes. Stir in rice. Cook and stir until liquid is evaporated.
Spread about 2 Tbls of refried beans, 1/4 cup beef mixture and 1 Tbls Cheese down the center of each tortilla; Roll up.
Place seam side down in a greased 13x9 baking dish.
Combine salsa and soup; pour down center of enchiladas. Sprinkle with remaining Cheese.
Bake uncovered at 350 for 20-25 minutes or until cheese is melted, and heated through.