To Make Giblets:

1. Remove neck and giblets from turkey and rinse with cold water.
2. Place turkey neck and giblets in small saucepan and cover with water.
3. Bring to boil on stovetop, reduce heat and simmer 1 hour.
4. Remove from heat and allow to cool.
5. Once cool to the touch, remove giblets from saucepan (discarding liquid) and dice into small chunks.
6. Peel some of the neck meat from the neck and chop, discarding bones.
7. Place in covered refrigerator container and refrigerate until ready to use.

To Make Gravy:

1. Remove prepared giblets from refrigerator.
2. When turkey is finished roasting and has been removed to chopping board to rest, strain turkey pan drippings into a bowl using a fine mesh sieve.
3. Transfer turkey drippings to a fat separator and drain off turkey fat, reserving 3 tablespoons for gravy.
4. Pour strained turkey drippings into a 4-cup glass measuring cup and add enough chicken broth or stock to equal 4 cups.
5. Add 3 tablespoons turkey fat (or butter) to a saucepan and turn heat to medium.
6. Add flour to turkey fat and stir to combine until mixture becomes a thick paste (roux).
7. Add turkey drippings/chicken stock all at once and stir.
8. Increase heat to high, stirring constantly; mixture will begin to thicken.
9. Taste gravy and adjust seasonings by adding salt and pepper to taste.
10. If gravy is lumpy, strain through a fine mesh sieve and return to saucepan.
11. Reduce heat, add giblets and continue stirring until gravy is thick and coats the back of a spoon.
12. Pour into serving bowl or gravy boat and serve.