To prepare this Giblet Gravy Recipe, first place the giblets (liver, heart and gizzard) and the neck in a saucepan, and cover them with cold water. Simmer slowly and when tender remove meat from the neck, and chop fine with the giblets, saving the water in which they were cooked. Heat the fat on top of the stove and when it is hot, stir in the flour. Cook two minutes, then add one cup of the stock left from cooking the giblets, pouring it in gradually so as not to thin the gravy too much. If the gravy seems too thick, add a little hot water. Lastly, put in the chopped giblets, and season to taste with salt and pepper.