boil the giblets - minus the liver (it will give the gravy a bitter edge) while the turkey is cooking. make sure you keep plenty of water in the pan. when the turkey is done, take some of the fat from the drippings, heat with a stick of butter in a heavy pan and salt well. add 1/4-1/3 c. flour to butter-turkey fat mix and stir well. add hot liquid from giblets slowly, stirring well to keep flour from lumping. when you have all the liquid added, you should have a thin gravy that can be thickened by letting it simmer. if it is still too think (or if it gets too thick), i add turkey drippings to it. then i add the meat off the giblets. that's it. oh, and a splash of soy sauce.