Fat can be poultry fat, ole Or butter Flour Salt Freshly ground pepper While turkey cooks (or the day before), cover the giblets, wing tips and neck bones with water in a large pot. Add onion, celery and parsley and simmer 2 hours. Strain broth and reserve for gravy. Pick meat from neck and wing tips; finely chop all giblets and meat. Pour turkey drippings into bowl; let stand a few minutes or chill in refrigerator until fat rises to the top. Skim off the fat. THIS IS THE PERFECT GRAVY by Ann Criswell For each 2 cups gravy desired, use 3 tablespoons fat, 3 tablespoons flour and 2 cups of liquid (meat juices or broth, vegetable juice, bouillon and/or water). Measure fat into saucepan. Over low heat, blend in flour; cook until bubbly, stirring constantly with a wire whisk. If desired, brown fat and flour slightly to give more color and flavor. Remove pan from heat. Stir in liquid and whisk constantly until blended with fat-flour mixture. Add chopped giblets. Summer gently about 5 minutes. Correct the salt and pepper to taste. Makes 8- half cup servings.