Remove the cauliflower florets from the middle stem. Cut away the tougher parts stem as they won't break up and be as tender to be the rice.
Use a box grater or a food processor to break up the florets into small pieces, slightly smaller than rice. Serve raw like in a grain salad, or cook like rice by sautéing in a little bit of oil and soy sauce or salt, or add taco seasoning to stuff burritos and tacos.