Place giblets (except liver), neck and water in
a large saucepan. (Reserve the liver
for another use or discard.) Bring to a boil over high heat. Reduce heat and simmer, skimming and discarding any foam, for 1 hour. Strain through a fine-mesh sieve.
2. To make gravy: After removing the turkey from the roasting pan, pour any pan juices and fat into a large glass measuring cup and place in the freezer so the fat rises to the top, about 10 minutes. Skim the fat off with a spoon and discard.