Canned luncheon meat is a type of processed food product that is typically made from pork, beef, or chicken. It is usually sold in cans and is a popular item for quick meals. The most well-known brand of canned luncheon meat is SPAM, which is a trademarked name owned by Hormel Foods Corporation. SPAM is a combination of pork shoulder, ham, salt, water, potato starch, sugar, and sodium nitrite.