Heat a deep skillet over medium heat. Add butter and melt, coating the bottom of the skillet.
While butter is melting, slice corned beef into strips/bite sized pieces and set aside.
When the butter stars to bubble a bit, whisk in flour. Keep stirring and cook for about 4 to 5 minutes.
Then whisk in milk slowly to form smooth gravy. Add as much or as little milk until your desired consistency. When it starts to bubble, add corned beef and mix through. Cook for several minutes to warm the beef.
Remove from heat and serve over buttered toast or warm biscuits:). Enjoy!!