Steam or boil the cauliflower until tender. Drain and reserve.

Melt the butter in a saucepan and stir in the flour. Cook over moderate heat for 3 minutes, stirring frequently. Add the milk and bring to a boil, stirring frequently.

Remove from the heat and whisk in the eggs, salt, pepper, and nutmeg. Place the cauliflower in a greased, round souffl?dish or casserole just large enough to hold it. If the dish is too big the dish will not rise properly. Pour the sauce over the cauliflower and sprinkle with the bread crumbs. Bake in a preheated 350 degree F oven for 50 to 60 minutes, or until puffed and golden brown. Serve immediately.