1 pkg. frozen chopped spinach, cooked, drained and cooled
1 (8 oz.) pkg. softened cream cheese
1/2 c. mayonnaise
1/3 c. Parmesan cheese
6 slices crisp crumbled bacon
Garlic powder to taste
flour tortillas

Blend all ingredients well. Spread on tortilla shells. Roll up and chill. Slice about 1/2 inch thick. Serve.