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Scrub the beets well, and cut into quarters.
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Place on a roasting pan, with 3 tbs of olive oil and some salt. Cover with foil and bake at 400 for almost an hour.
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Cut the pointy ends of the garlic heads and place cut side up on a piece of foil. Add olive oil and wrap the garlic in the foil in a tight package. Roast for about 30 min. Be careful not to burn the garlic as it becomes bitter. Check the color - it should be golden but not burned.
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Toast the walnuts for 10 minutes and keep a close eye on them.
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Once the beets are roasted, you can optionally peel them, or just cut into bite size pieces. Toss with the garlic cloves, and walnuts, add salt.
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Add the balsamic vinegar, and a bit more olive oil to taste. Top with the goat cheese.