In A Large Skillet, Bring 1-1/2 Cups Water To A Boil. Add Asparagus; Cover And Boil For 2-3 Minutes Or Until Crisp-Tender. Drain And Immediately Place Asparagus In Ice Water. Drain And Pat Dry. In A Small Bowl, Combine Cream Cheese And Horseradish. Pat Beef Slices Dry With Paper Towels. Spread Each Slice With A Thin Layer Of Cream Cheese Mixture; Top With An Asparagus Spear. Roll Up Tightly. Refrigerate Until Serving.