Bring water and salt to boil in heavy large saucepan. Gradually whisk in cornmeal. Continue whisking until mixture boils and thickens, about 2 minutes. Reduce heat to low. Cook cornmeal until thick and thoroughly cooked, whisking occasionally, about 30 minutes, (Polenta can be prepared up to 4 hours ahead. Transfer polenta to metal bowl. Cover tightly with aluminum foil. Set bowl over large saucepan of barely simmering water. Stir occasionally.) Bring beef to simmer, stirring occasionally. Spoon polenta into shallow soup bowls. Spoon beef over. Polenta can be made up to 4 hours ahead. After cooking, it is transferred to a metal bowl, set over a pan of barely simmering water and covered with foil. beef 27