In a three quart saucepan over high heat, place neck, heart, gizzard, vegetables, and salt in enough water to cover. Heat to boiling. Reduce heat to low; cover and simmer for 45 minutes. Add liver and cook 15 minutes longer. Strain broth into a large bowl. Cover and keep in the refrigerator until needed.

To make the gravy, remove the cooked turkey and roasting rack from the roasting pan. Pour the poultry dripping through a sieve into a 4-cup measuring cup.

Add 1 cup giblet broth to the roasting pan and stir until crusty brown bits are loosened: pour the deglazed liquid/broth into the 4-cup measure. Let the mixture stand a few minutes until the fat rises to the top.

Over medium heat, spoon 3 tablespoons fat from the poultry drippings into a 2 quart or larger saucepan. Whisk flour and salt into heated fat and continue to cook and stir until the flour turns golden.