1. Bring small saucepan of water to boiling. Add sauerkraut. Remove from heat; let stand 10 minutes. Drain. 2. Beat eggs, egg whites, water, salt and pepper in bowl until blended.

3. Heat 10-inch nonstick skillet over medium heat. Add 1/2 tablespoon butter, half the onion and half the egg mixture. Cook 5 seconds, swirling pan. Lift up edges of egg mixture with spatula, letting uncooked egg run under. Cook until egg is set on top, 1 to 2 minutes.

4. Sprinkle half of cheese, sauerkrauand beef down omelet center; fold over. Remove to plate. Make second omelet with remaining ingredients.

Nutrient Value Per Serving: 288 calories, 21 g protein, 20 g fat, 5 g carbohydrate, 1, 163 mg sodium, 269 mg cholesterol. Exchanges: 2 1/3 meat, 1 vegetable, 2 1/ 2 fat.

<Nitro_II@classic. Msn. Com> on Dec 2, 97