While turkey cooks (or the day before), cover the giblets, wing tips and neck bone with 8 cups cold water. Add 1 chopped onion, some chopped celery and parsley and simmer 2 hours. STrain the broth and put aside for gravy. Pick meat from neck and wing tips, chop giblets and meat fine. Pour turkey drippings into bowl and let stand a few minutes until fat rises to top. Skim off fat into a saucepan for each 2 cups of gravy needed. Allow about 1/4 cup per person. The meat juice under the fat should be used as part of the liquid for the gravy. Set saucepan over low heat. Blend in 3 tablespoons flour for each 3 tablespoons of fat and cook until bubbly, stirring constantly. If desired, brown fat and flour slightly to give more color and flavor. Remove saucepan from heat. Stir in 2 cups liquid (meat juices, water from cooking vegetables, bouillion and or water) and stir until completely blended with fat-flour mixture. Add chopped giblets. Simmer gently, stirring constantly, for about 5 minutes. Season to taste with salt and pepper and serve while hot.
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