Flautas are a Mexican dish made by wrapping a tortilla around a savory filling and deep frying the result. The flautas are served hot out of the fryer, topped with an assortment of ingredients. Typically, multiple flautas are served on a single dish, since small tortillas are often used. In addition to being available in Mexico, flautas are also very popular in the American Southwest, and variations can be found in South America as well.

The term is derived from the Spanish word for flute, and flautas do look rather like flutes. In some cases, flautas may appear on a menu with names like flauta con pollo, indicating that the flauta is made with chicken, or flautas de Guadalajara, meaning flautas in the style of Guadalajara. These more detailed names can provide clues as to how the flauta may taste. In cases where the flauta's contents are not detailed, asking restaurant staff about it is an excellent idea, so that you are not surprised by what you get.

The base of a flauta is a tortilla, which can be small or burrito sized, depending on the inclination of the cook. Fresh tortillas are preferable, since they are more flexible and flavorful. Some people distinguish between flautas and taquitos, a similar dish, claiming that flautas are made from flour tortillas and taquitos are made from corn tortillas. However, the terms are often used interchangeably, and some people believe that taquito is a term coined in California, rather than a true Mexican Spanish word.

The filling is often made from shredded beef or chicken, although pork flautas are not unheard of. It may also be heavily spiced with chilies and tomatoes. After being deep fried, the flauta may be dressed with shredded cabbage, queso fresco, sour cream, tomatoes, salsa, or hot sauce. The fresh greenery helps to cut the somewhat greasy filling which can accompany fried foods. Flautas can also be eaten out of hand like a snack food. They should not be served cold, as the taste will be less than desirable.

As is common with Mexican cuisine, there are several different versions of flautas available in Mexico, and these versions may be very different from the American variations served North of the border. Americans, for example, may simply deep fry burritos and term the resulting food a flauta, or they may make cheese filled vegetarian versions. This diversity is one of the things which makes Mexican food so interesting, since there are many regions of Mexico, all with unique culinary traditions.