Instructions: Preheat oven to 400 degrees. Rub beef with oil. Sprinkle salt, pepper, and garlic powder over beef. Wrap bacon around beef, securing with toothpicks. Place beef in a greased 9x13 inch baking pan; pour water into pan. Insert a meat thermometer into center of meat. Place in oven, reduce temperature to 350 degrees, and bake 35 to 40 minutes or until thermometer registers 150 degrees

(medium-rare).

For sauce, melt butter in a large skillet over medium heat. Add onions; cook until tender. Stirring constantly, add flour, vinegar, and dried tarragon; cook 3 minutes. Gradually stir in cream and 1/4 cup wine; bring to a boil. Stirring constantly, boil 5 minutes or until thickened. Remove from heat; stir in capers and remaining 1/4 cup wine.

To serve, cut meat into about 1 1/2 inch thick slices. Remove toothpicks. Spoon sauce over meat and garnish with fresh tarragon.

Yield: About 10 servings.

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