Giblet Gravy...

Gizzard, heart and neck of turkey
4 cups water
Turkey liver
2 tbsp. all-purpose flour
1/2 tsp. salt

In a large saucepan, combine gizzard, heart, neck and water; heat to boiling over high heat. Reduce heat; cover and simmer 45 minutes. Add liver and cook 15 minutes longer. Strain giblet broth through sieve into large bowl. Pull meat from neck; discard bones. Chop giblets. Cover and refrigerate meat and broth separately.

To make gravy, remove rack from roasting pan after roasting turkey. Strain pan drippings through sieve into a 4-cup glass measuring cup or medium bowl. Add 1 cup giblet broth to hot roasting pan and heat to boiling, stirring until browned bits are loosened from bottom of pan; add to drippings in measuring cup. Let stand until fat separates from meat juice, about 1 minute. Spoon 2 tablespoons fat from drippings into 2-quart saucepan; skim and discard any remaining fat. Add remaining giblet broth and enough water to drippings in cup to equal 3 cups.

Heat fat in saucepan over medium heat; stir in flour and salt. Cook, stirring, until flour turns golden brown. With wire whisk, gradually whisk in meat-juice mixture and cook, whisking, until gravy has thickened slightly and boils; boil 1 minute. Stir in reserved giblets and neck meat; heat through. Makes about 3 1/2 cups gravy.