Crumble the ground beef into a large skillet and brown over medium high heat. When the meat is cooked (about 10 minutes) drain fat. Add the taco seasoning and water, then stir and simmer the mixture for 3 minutes. Turn off the heat and stir in refried beans.
To give the filling a smooth consistency pour the beef mixture into a blender. with 4 or 5 short pulses eliminate any large chunks from the mix
For each wrap heat a tortilla in the microwave for 10 seconds. spread about 1/2 cup of the beef mixture evenly over it, then top with a layer of salsa and cheese, roll up and tuck in the ends.
tightly cover each sandwich in plastic wrap and refrigerate for up to 24 hours. Cut in 1/2 at serving time - makes 6 roll ups.