Salt and freshly ground -pepper Place giblets and neck from turkey in a saucepan and cover with water. Bring to a boil, then reduce heat and simmer for 20 to 30 minutes. Drain giblet stock and reserve. Cut giblets in small cubes and reserve. When turkey is done and removed from roasting pan, add at least 1 cup water to the pan. Blend water with drippings, stirring and scraping with a wooden spoon to loosen any browned bits that my have stuck to bottom of pan. The water and pan drippings together should equal 2 cups. Reserve this liquid. In a saucepan, melt butter. Whisk in flour and cook over medium heat until golden brown. Stir in reserved giblet stock and liquid from pan drippings. Stir constantly until thickened, to avoid lumping. Season with salt and pepper, stir in giblet cubes and serve with roast turkey. Makes 2 cups.