Cover heart, neck, and gizzard from chicken or turkey in salt water, bring to a boil and cook until tender, about 1 hour.

Add liver and cook an additional 10 minutes.

Lift meat from broth and cool.

Cut into small pieces and set aside.

Pour broth into bowl and set aside.

Melt 4 Tbsp.

butter or margarine (or equivalent amount of drippings from chicken or turkey roasting pan) in pan where giblets were cooked.

Add 1 Tbsp.

flour for each cup of reserved broth.

Brown flour slightly.

Stir in reserved broth over low heat, stirring constantly until gravy is smooth and thickened.

Add giblets to gravy and warm.

Serve over mashed potatoes and filling.