Use these steps to make a gravy.
Bring a turkey neck bone, giblets, celery, carrot and onion to a boil. Stir the mixture.
Lower the heat and simmer the broth until it is reduced to 3 cups.
Strain the broth and throw away all pieces of food except the giblets.
Mix stock with flour and bring to a boil. Whisk constantly. Reduce heat, add giblets and keep stirring until cool.