*** My notes: This is the way I've always made giblet gravy, except that I add chopped celery and onion, the neck, and some poultry seasoning, salt, and pepper while boiling the giblets. I usually add a little Kitchen Bouquet at the end to brown the gravy, also. Wash thoroughly the liver, gizzard and heart and cover with water and cook until tender. Drain off the water and save. Chop the giblets fine. Pour off most of the fat in which the poultry has been cooked, leaving about 4 Tbsp of it in the pan. Add 3 Tbsp of flour and blend well. Measure the giblet water adding enough water to make 3 cups. Pour slowly into the browned flour, stirring constantly until mixture thickens. Add giblets and cook for a few minutes. Season with salt and pepper and serve.