Open the jar of dried beef and fill with water to cover the beef. Wait 5 minutes.
In a heavy saucepan, melt the butter* over low heat, until foamy.
With a wooden spoon, stir in the flour until a thin paste forms. This is called a “roux.”
Whisk in the milk until smooth.
Drain the beef and tear into small pieces and add to the sauce.
Stirring occasionally, cook 10 to 12 minutes, until simmering, thick, and smooth.
Simmer 2 minutes to “cook out” the flour taste.
Season with the salt and freshly ground black pepper.
Serve over think hearty homemade white toast or country biscuits.