I have a faint recollection of eating Spam when I was a kid. I know that my mom bought it once in a while, but I tried it a while back and I don't think it's something I would try again (that film on top...gah). I think the only way I would try it is if it's in a recipe where it's cooked a lot or smothered with other flavors.
Like the recipe after the jump. It's for Spaghetti Carbonara and it comes courtesy of spamrecipes.net.
1 1/2 lbs spaghetti
4 eggs, slightly beaten
12-oz can SPAM, cubed 1/4"
1/2 cups grated Parmesan cheese
1/2 cup chopped onion
1/4 cup chopped fresh parsley
3 tbsp olive oil
3 tbsp butter
Cook spaghetti according to package directions. Meanwhile, in skillet cook SPAM and onion in oil and butter over medium heat until lightly browned. Set aside. When spaghetti is cooked, drain; return to pot. Add eggs; toss to combine. Add SPAM mixture, cheese and parsley; toss to combine. Season to taste with pepper. Serve immediately.