1.) Cut any large scallops in half.

2.) Cook spinach according to package directions; drain well. Keep warm.

3.) Meanwhile, in a medium skillet combine water, wine, salt, tarragon, pepper, and garlic. Bring to boiling; add scallops.

Cover and simmer for 1 to 2 minutes or until scallops are opaque. Remove scallops from skillet with a slotted spoon.

4.) In a small bowl combine milk and flour. Stir into liquid in skillet. Cook and stir until thickened and bubbly. Cook and stir for 1 minute more.

5.) Stir Parmesan cheese into mixture in the skillet. Return scallops to skillet; heat through.

6.)Serve scallop mixture over spinach.

Makes 4 servings.

Nutritional Information
Nutritional facts per serving calories: 223, total fat: 3g, cholesterol: 44mg, sodium: 694mg, carbohydrate: 18g, protein: 29g