Rinse the sushi rice under cold water until the water runs clear.

Cook the rice according to your rice cooker instructions or on the stovetop.

Let the cooked rice cool slightly before handling.

In a skillet over medium heat, fry the Spam slices until golden brown and crispy.

Julienne the cucumber and slice the avocado.

Place a sheet of nori on your sushi mat with the shiny side down.

Wet your hands and spread a thin layer of sushi rice on the nori, leaving about one inch at the top.

Layer the fried Spam, cucumber, and avocado on top of the rice.

Using the sushi mat, roll the nori away from you, applying gentle pressure to keep the roll tight.

Seal the edge with a little water.

Use a sharp knife to slice the sushi rolls cleanly for presentation.