In a skillet over medium high heat and add the pancetta. Brown the pancetta bits, about 2 or 3 minutes, then transfer to paper towels to drain.

Reduce heat to medium. Add oil and shallots to the pan and let the shallots sauté 2 minutes.

Add sugar and cook sugar with shallots 1 minute.

Add pear balsamic vinegar to the pan, scraping up pan drippings.

Add spinach to the dressing and turn to wilt and coat it evenly in sweet vinaigrette.

Add crisp pancetta to the salad, toss and remove from heat.

Place salad on a platter for service.