Instructions: 1. The beans: In a large (10-12inch) heavy skillet, lay out the bacon and fry over medium heat, turning when browned underneath, until thoroughly crisp, about 10 minutes. Remove to a paper towel-lined plate. Pour off all but a thin coating of the drippings.

Add the onion to the pan and cook, stirring regularly, until deep golden, about 10 minutes. Stir in the beans, then coarsely mash with a bean or potato masher or the back of a wooden spoon. Crumble the bacon and add half of it to the beans along with the chilies; stir over the heat until quite thick, about 5 minutes. Taste and season with salt. Cool.

2. The taquitos: Clean the skillet, pour in the oil and heat over medium-high. When hot, one by one, quick-fry the tortillas for several seconds to soften, then remove them with tongs and pat thoroughly dry on paper towels.

Stack the blotted tortillas together, and remove the oil from the heat.

Spoon 2 tablespoons of the black-bean mixture down the center of each tortilla, sprinkle each with a b out 1/2 tablespoon of cheese, and roll up.

Cover with plastic wrap.

3. Finishing the dish: Return the oil to between medium and medium-high heat; you should still have at least 1/4 inch of it in your skillet. Slice the romaine crosswise into 3/8 inch ribbons and toss with the vinegar and a little salt.

When the oil is very hot (it shouldnt be smoking: 375 degrees on a deep fry thermometer is just right), fry the taquitos 4 at a time, being sure to lay them into the hot oil flap side down. When crispy underneath, about 2 minutes, flip them over and fry the other side, 1 to 2 minutes more. Remove from the oil with tongs or a slotted spatula, drain on paper towels and tip them to ensure no oil is inside. Keep warm in a low oven until all are fried.

Spread the lettuce onto a serving platter ( or divide it between individual plates) and top with the taquitos. Spoon the chopped tomato down the center of the tacos, sprinkle with the remaining cheese and bacon and carry the whole assembly to the table.

Advance preparation: The bean filling can be made several days ahead; refrigerate, covered. Taquitos can be rolled 2 hours ahead: keep at room temperature.

Shortcuts: you can make black bean bacon tacos with steaming hot tortillas just as you are ready to serve them, skipping the frying. Id spoon a little salsa over them before serving.

Variations and improvisations: You can use about 1 1/2 cups of the other fillings like the potato chorizo filling, or mashed boiled potatoes with a little roasted garlic and queso anejo or parmesan.

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