Place liver in the refrigerator

Place neck, heart and gizzard in a large skillet

Add water

Add black peppercorns, bay leaves, together with chopped celery, carrots and onions

Boil 2 hours, then add liver for last 15 minutes

Take meat out, chop up and pull skin off of neck

Take meat, skin and remaining mixture from the pan (after removing bay leaves) and blend well together with drippings from the turkey pan.  In skillet, slowly add drippings from turkey pan whisking and adding flour to brown and thicken together with salt and pepper, and then slowly add mixture from blender to the pan.