In a medium saucepan add the giblets and neck from a raw turkey and cover with broth. Bring the liquid to a gentle boil over medium heat, then reduce the heat to low.
Simmer for 1 hour to cook the meat and to make a giblet broth for the gravy.
Remove the giblet and neck from the saucepan. Strain and reserve the giblet broth.
Add some of the broth to the roasting pan and using a spatula or wooden spoon scrape the bottom of the pan. Gently dislodge the browned bits, stirring them into the liquid.
Pour the deglazed turkey drippings into a medium skillet over medium-high heat. Add the flour, a little bit of broth, and cook, whisking until golden and it makes a smooth paste, about 5 minutes.
Continue adding the giblet broth, a cup at a time, while whisking. Bring the gravy to a simmer, whisking often.
Reduce the heat and simmer the gravy for about 10 to 15 minutes.