Spray deep baking dish with non-stick cooking spray.
Lightly salt and pepper each chicken breast. Wrap each in 1 strip of bacon.
Cut dried beef in half and into ribbons. Put in a strainer and run under hot water for about 30 seconds to reduce saltiness. Place 2/3 of it in the bottom of baking dish. Place chicken breasts on top of dried beef. Mix soup, sour cream, garlic powder and the rest of the dried beef. Pour on top of chicken breasts making sure to completely cover them. Bake in preheated oven for 2 1/2 hours. Topping will be lightly golden brown.