Cut frost damaged leaves to within 2 inches of the soil line. Frost damaged spinach leaves appear wilted, water-logged or yellowed. Even leaves with partial frost damage should be pruned. The remaining healthy tissue will use up vital plant resources until it eventually dies, and pruning damaged plant material will make room for new leaf growth.
Compost or discard the pruned spinach leaves. Do not leave them in the garden bed. Decaying plant material attracts fungi and bacteria that may infect nearby living tissue.
Harvest the healthy spinach leaves at your leisure. Individual leaves may be harvested at anytime before the spinach plant forms flower stalks. If there is an impending hard freeze that your spinach crop will not survive, harvest the crop now.