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.