1. Cleverly hide it in familiar foods that they like.
2. Involve them in food preparation. Sometimes children will eat what they help fix.
3. Tell them that spinach is "big peoples food" and they can't have any until they are older.
4. Pay them to eat it.
When I was a kid, the only vegetable I didn't like was spinach! I did however eat A LOT of every other vegetable, so no one had any reason to try and get me to eat spinach. I think I even liked swiss chard! I couldn't even stand spinach dip as a kid, I would literally gag. Once I was an adult though, I all of a sudden started to like it. Oh, I take that back. I didn't like beets until I was an adult also. So far, my 3 year old likes all of them.
I think putting fresh spinach in salads is a great idea. They might just think it is lettuce.
I got my son to plant spinach in a pot out the back. He then gets to pick his own leaves for his salad. I mix it with lettuce and he can't tell the difference esp. with a bit of vinegrette dressing on it.
I also chop it very finely and put it in noodles and polenta.
I loved spinach even as a kid. Being Asian, we eat a lot of leafy greens, so those are my favorites. I've never particularly liked regular broccoli (I like Chinese broccoli), carrots, or cauliflower. I've realized that I do eat them at restaurants if they're covered in enough cheese or spice. I love my roommate's Indian-style spinach. I'll try to get the recipe from her, but I don't know if children like Indian food. So if Indian food is out, cheese works for me.
If it's the taste of spinach they don't like, it might be the type of grass acid that is abundant in spinach. To get rid of the acid, cook spinach in boiled water, then let sit for about 30 minutes, and it won't be as unpleasant.
zsyan brings up a great point. Children have more sensitive tastebuds than adults, and they'll react to the taste of the acid, which as an adult you either cannot taste or are accustomed to it.
The acid in spinach is called oxalic acid. In addition to boiling the spinach and let it sit, you can further reduce the acid content by changing the water. This will also reduce water soluble vitamins. You can put some lemon juice on it to add taste back.
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