Heat oven to 350°F. Spray 8-inch (2-quart) baking dish with cooking spray.
In 10-inch skillet, cook beef over medium-high heat 5 to 7 minutes, stirring frequently, until no longer pink; drain. In medium bowl, mix cooked beef, ¼ cup of the enchilada sauce, the salsa and ½ cup of the cheese.
Divide beef mixture evenly (about ½ cup each) among tortillas. Wrap tortillas around filling, and place seam-side down in baking dish.
Pour remaining enchilada sauce over tortillas, and top with remaining ½ cup cheese. Cover baking dish with foil. Bake 35 to 40 minutes or thoroughly heated.
