Place eggs in a saucepan and cover with cold water. Bring water to a boil. Cover, remove from heat, and let eggs stand in hot water for 10 to 12 minutes. Remove from hot water, and cool, peel and chop.
Place bacon in a large, deep skillet. Cook over medium high heat until evenly brown. Drain, crumble and set aside.
Combine the spinach, egg and bacon.
Whisk together the oil, vinegar, sugar, salt, tarragon and pepper. Pour enough dressing over salad to coat; toss and serve.