Prepare gravy while turkey is resting before carving.

Put turkey giblets and neck in a 3 quart saucepan with 3 1/2 cups water, 1 medium size onion, a few celery leaves and 1 teaspoon salt. Bring to a boil, reduce heat, cover and simmer 30 minutes. Remove liver; refrigerate. Cook remaining giblets and neck 1 hour longer or until tender. Strain, reserving broth for gravy; refrigerate. Makes about 3 cups broth.

GRAVY: Leave 3 tablespoons dripping and all browned bits in roasting pan. Sprinkle in 3 tablespoons flour. Stir over medium high heat, scraping up browned bits in bottom of pan until smooth. Remove from heat, slowly stir in 3 cups giblet broth until blended. Stir in reserved chopped giblets and neck meat.

Bring to boil over medium heat, reduce heat and simmer 5 minutes until thickened. Makes 3 cups.