1. Moisten bread with water; squeeze dry. Chop finely and set aside.
2. Cook spinach in heavy large skillet over high heat and stir until wilted. Cool slightly; squeeze dry. Finely chop.
3. In medium bowl, mix spinach, beef, bread, onion, eggs, salt, pepper and garlic.
4. Shape into 14 patties (about 1/2 cup each).
5. Dredge in flour, shaking off excess.
6. Heat oil in heavy large skillet over medium-high heat.
7. Add patties and fry until crisp on outside and cooked through.
8. Serve immediately.