Giblets from a turkey (neck, liver, gizzard, sometimes heart)
A few sprigs thyme
1/2 cup drippings from a roasted turkey or chicken
2 tablespoons flour
Add the giblets and thyme to a small saucepan and cover with water. Bring to a gentle boil then reduce heat to low and simmer covered for about an hour. Turn off the heat and set aside to cool.
Strain the broth into a bowl. Transfer the cooked giblets to a cutting board and discard the sprigs of thyme. Remove as much meat from the neck as possible, then discard the neck bones and neck fat. Chop the neck meat and giblets into very fine pieces.
In a medium skillet, heat the pan drippings over medium low heat. Add the chopped giblets and sauté for a minute. Add enough flour to make a thick roux, a teaspoon at a time. Allow the roux to cook and darken for a minute. Add the reserved broth 1/4 cup at a time, whisking thoroughly into the roux.
Continue adding broth as the gravy cooks and thickens. If necessary, add additional water to bring gravy to proper consistency. Taste for seasoning and serve.