Simmer chicken or turkey livers, gizzards, necks and wing tips in salted water for 30 minutes, remove when done and finely chop pieces in a frying pan. Melt 4 tablespoons fat and add 4 tablespoons flour and blend, then add 2 cups of the giblet stock stirring until thickened. Add chopped giblets and 4 hard cooked eggs and season to taste.