put the corned beef or tuna on the bottom of the pan. Open the potato packages and layer the potatoes on top of the meat. Sprinkle the cheese powder over the potatoes. Put the oil or margarine on the potatoes. Heat the water to near boiling and add the dry milk. Pour the hot liquid over the dry potatoes and put the pot on a moderate fire to simmer gently for 40 minutes. This arrangement should result in a slightly liquid mixture. Turn the pot from time to time if it is being kept at the edge of the fire to assure it heat allthe way around. The oil or margarine is to keep the liquid from foaming. A smaller quanity or none can be used, but more care to keep the liquid from boiling over must be made. Good served with something that will sop up the extra juices.