Slice SPAM into the classic shape. In a shallow bowl, scramble one or two eggs depending how much katsu you are making.
Pour flour into one shallow bowl and the panko into another. Salt and pepper your SPAM to taste and dredge in this order: flour, egg, then panko.
In a pot, heat oil to frying temperature, 350°F, and fry SPAM until golden brown, about 10 minutes. Be sure to flip to get an even fry on both sides
Serve with rice and tonkatsu sauce. I followed Just One Cookbook’s recipe to make my own sauce