Luncheon meat and Spam are not the same things. Luncheon meat is a type of processed meat that is made from pork, beef, or turkey.  It is usually canned and can be found in most grocery stores. Spam, on the other hand, is a brand of luncheon meat that is made by Hormel Foods Corporation.  It is also canned and can be found in most grocery stores. While luncheon meat and Spam are processed meats, they are not the same.  Luncheon meat is a generic term for any type of processed meat, while Spam is a specific brand of luncheon meat.