Rinse spinach and place in dutch oven. Sprinkle with salt. Cook, partially covered over medium heat until the spinach is completely wilted about 5 minutes. Drain and chop spinach. Melt 2
tablespoons butter in saucepan. Whisk in flour and cook until bubbly. Gradually whisk in milk and bring to quick boil. Cook, stirring constantly over medium heat until you have a smooth sauce 1 minute Remove from heat stir in cheese, salt, pepper and nutmeg. Add spinach to the sauce and mix well.