| Boil necks and giblets in a rolling boil with salt and pepper until meat is falling off the bones. Keeping all broth, strain all bones out. Put liver and hard giblets in food processor and mince. Return them to broth. Melt butter in stainless steel medium sauce pan and slowly add flour 3 Tbsp at a time stirring constantly. When it begins to thicken, add milk and then broth/giblet mixture. Make sure to keep the consistency smooth and use the entire broth/giblet mixture. Note: If your gravy gets too thick and you run out of broth/giblet mixture, use condensed milk or chicken broth to thin out. Serve hot over turkey and dressing. | 
