Don't worry, many people have trouble at first. Some people find that it helps to unfocus your eyes and try to look through the picture. If done properly, the spam will appear. Other people find it best to close their eyes and, once they have started to release all their preconceived notions of where the spam should be, the spirit of the spam fills them and shows them the way. Good luck and please try again!
Since August 2004, you are the 67,294th person to miss the Spam.