Cut the stalks from the spinach leaves and wash.
In a bamboo steamer, steam the leaves until they have completely wilted. In your food processor, finely chop the leaves and then drain any remaining moisture through a sieve. Stir through the nutmeg and goats cheese while it is still warm.
In a glass bowl or stainless steel bowl beat the egg whites until the are stiff and form peaks. Fold in the spinach mixture. Then spread onto a baking sheet lined with greaseproof paper.
Bake for 30 minutes until cooked.