Brown ground beef. Drain grease. Mix taco seasoning as directed on package. Add can of refried beans and mix well.
In separate bowl, combine cream of chicken soup and salsa.
Fill tortilla shells with meat mixture. Roll up and line 9x13 baking dish.
Pour soup and salsa mixture over rolled tortilla shells and sprinkle with cheese.
Bake at 350 for 20 minutes or ubtil cheese is melted and sauce is bubbly.