Chipped Beef Gravy

4 oz Chipped beef

1/4 c Butter

1/4 c Flour

3 c Milk

Salt Pepper

In bowl, soak chipped beef in hot water until softened, then drain. Melt butter in saucepan, add flour and stir until blended. Whisk in milk and stir over medium heat until thickened, about 2 minutes. Add chipped beef and season to taste with salt and pepper.