Place dry corn in pot with water and bring to a boil.

Turn corn down to medium-high and let cook about 45 minutes to an hour or until corn is softened.

Drain (reserving some of the cooking water) and let corn cool until it is cool enough to handle.

Rinse the corn several times.

Place the drained corn in the bowl of a grinding machine and grind until it is a thick dough-like consistency, adding a touch of the cooking water to make the dough pliable.

Add the cheese and salt.

Knead the dough thoroughly by hand until all ingredients are combined.

Shape the dough into small, evenly-sized balls.

Flatten the balls in your hands.

In a skillet or griddle, add a small amount of oil and place on medium-high heat.

Cook tortillas a few minutes on each side until they are a nice golden brown. Do not overcook as the tortillas will become very tough.