2 tbsp. butter
3 tbsp. flour
4 c. chicken broth or 4 chicken bouillon cubes
4 c. water to make 4 c. broth
1/2 c. heavy cream or 1 sm. can evaporated milk
Salt and pepper to taste

Make white sauce with butter and flour. Blend in the chicken broth, stirring rapidly with whisk. When the sauce has thickened and is smooth, simmer 5 minutes. Add heavy cream or evaporated milk. Add the salt and pepper. At this point you may add cut onions or sliced mushrooms if desired.

If you desire a beef gravy, use beef broth or beef bouillon cubes in place of chicken broth or cubes. Add a little gravy master to give beef coloring.