Place the neck, heart, and gizzards of the turkey inside a medium size sauce pan. I discard the liver because it adds a really strong taste and flavor not many people like. Cover the giblets completely with water and bring the water to a boil. Once boiling, simmer for 1 hour or until the meat is cooked through.

Next, use a slotted spoon to remove the giblets from the water and set them aside. At this point you can decide to discard the liquid from the giblet water or save a little of it to use at the very end of making your gravy if you need to make the gravy thinner. Otherwise you don't need this liquid.

Use your fingers to remove any meat from the turkey neck. Add the meat to the rest of the giblets and discard what's left of the neck. Then dice the giblets into small pieces and reserve them for the gravy.

When you have taken your turkey out of the oven, pour the drippings from your turkey roasting pan into a large bowl. Now let the drippings sit for a minute, allowing the fat to naturally separate from the rest of the drippings. Use a large spoon or ladle to skim most of the fat from the top of the drippings.

To make the gravy, use a large sauce pan and add 1 cup of drippings to the pan. Add ½ cup flour to the pan and whisk together until it makes a smooth paste. When you have found the right consistency, whisk the mixture slowly over the heat as it begins to brown.

Once you get a nice golden brown color, add 4 cups of chicken broth and 1 additional cup of drippings. Allow the gravy to cook, whisking constantly for about 5 to 8 minutes, or until thickened. Then add the giblet meat.

At this point, decide for yourself if you like the consistency of the gravy. If the gravy is too thick, add giblets broth or drippings liquid. If gravy is too thin, cook for about 10 minutes. If it's still thin, add a cornstarch slurry.

Once you're happy with the consistency of your gravy, season with salt and pepper, to taste, and enjoy! Store leftover gravy covered, in the refrigerator.