While the turkey is roasting, rinse the giblets and neck and simmer in salted water about 2 to 2 1/2 hours or until tender, adding the liver the last 30 minutes. Save the broth. Remove the meat from the neck and chop fine along with giblets to use in making the gravy.

To make lump free gravy, pour 1 cup of cold milk into a jar that has a tight lid. Add 1/2 cup of flour on top of the milk, cover quickly and shake well to smooth mixture of the milk and flour.

Use the broth from the giblets and enough milk to make 3 cups of liquid. Pour into roasting pan, heat and scrape the loosen brown bits. Slowly add flour mixture. Add salt and pepper. Stir and cook until thickened. Add chopped giblets and heat to serve.