Remove liver and set aside.
In a sauce pan, place giblets and neck in lightly salted water to cover. Add a few celery leaves and onion slices if desired.
Cover and simmer for 1 hour or until tender.
Add the liver and simmer until tender. Turkey livers will take 20-30 minutes.
Remove and chop up all meat. Discard neck.
For the gravy, add enough water to the broth to make 3 cups of liquid. If making this gravy from a roasted bird, use drippings/broth from the roasting pan to equal 3 cups.
In a screw-top jar, add 1 cup of the liquid along with flour and pepper. Shake well.
In a sauce pan, combine the flour mixture with remaining broth and simmer until thick and bubbly. Cook 1-2 minutes more and then add chopped giblets and, if desired, hard boiled egg.
