Tear dried beef into small pieces.

Saute beef in butter until edges start to curl.

Push beef to the side and add flour to the hot butter. Whisk together and cook, stirring until it bubbles for a minute or two.

Add milk all at once, mix well, and continue to cook over medium heat stirring constantly until it's thick and bubbly.

Remove from heat, mix in Worcestershire sauce and pepper, and serve over toast, rice or biscuits.