Heat tortillas one at a time in an ungreased frying pan over medium heat.

Heat until tortilla starts to brown and become puffy on both sides; set aside.

Scramble eggs in a medium skillet using non-stick cooking spray.

Add salsa and heat mixture until well heated through.

Spoon eggs onto tortillas.

Add one slice of bacon to each tortilla and top with cheese.

Serve rolled up or folded over.