Preheat oven to 350 degrees F (175 degrees C).
Place broccoli in a steamer over 1 inch of boiling water, and cover. Cook until tender but still firm, about 4 to 6 minutes; drain.
Melt butter in a large saucepan over medium heat. Stir in salt, flour, and milk.Cook, stirring constantly, until thick and bubbly. Stir in cream cheese until melted.Remove from heat, and stir in broccoli.
Sprinkle 1/2 cup of crushed crackers over the bottom of a 1 1/2 quart casserole dish. Slowly pour the broccoli mixture into the dish, and top with remaining crushed crackers.
Bake in preheated oven for 30 minutes.
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