Cook this while bird is baking. Salt and pepper to taste. Put turkey neck and bag organs in a 2 quart pot. Add 1 carrot and 1 stick of celery (break in half) 2 onions cut in quarters, 10-12 whole peppercorns and 2 teaspoons salt. Bring to boil, simmer 1 hour. Set aside for 2 hours. Drain and reserve juice.

When turkey is done remove from pan, take out rack. Put pan on top of stove over 2 burners. With heat on low blend in 10 tablespoons flour with wire whisk, scraping bottom of pan. When flour is all blended add reserved juice and whisk briskly to get out all lumps. Turn heat to medium. (Do not worry as gravy heats lumps will disappear.) If gravy is not brown enough add a little Gravy Master to darken. Let gravy bubble. Do not boil rapidly, strain into a pot clean outside of giblet and then dice and put in gravy. Keep warm until needed.